WOKAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WOKAN
Largest movements
- Tangible fixed assets -€24,441
down €24,441 (-5.8%), from €421,299 to €396,858
of which Land and buildings: -€19,566
- Cash +€23,635
up €23,635 (+47.9%), from €49,347 to €72,983
mainly Depreciation (+€31,104) and Other debts (+€9,202)
- Deferred charges and accrued income -€5,477
down €5,477 (-79.2%), from €6,912 to €1,435
- Debts after one year -€15,883
down €15,883 (-11.1%), from €142,832 to €126,949
- Other debts +€9,202
up €9,202 (+61.3%), from €15,000 to €24,202
- Tax, wage and social debts -€4,898
down €4,898 (-59.7%), from €8,210 to €3,312
of which Taxes: -€4,898
- Depreciation +€3,730
up €3,730 (+13.6%), from €27,373 to €31,104
- Gross operating margin +€3,010
up €3,010 (+7.0%), from €43,124 to €46,134
- Other operating charges +€872
up €872 (+29.9%), from €2,917 to €3,789
- Financial charges +€676
up €676 (+16.8%), from €4,015 to €4,691
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487,040 | €479,806 | -€7,234 | -1.5% |
| Fixed assets | 21/28 | €421,443 | €397,002 | -€24,441 | -5.8% |
| Tangible fixed assets | 22/27 | €421,299 | €396,858 | -€24,441 | -5.8% |
| Land and buildings | 22 | €316,986 | €297,420 | -€19,566 | -6.2% |
| Plant, machinery and equipment | 23 | - | €2,142 | +€2,142 | |
| Furniture and vehicles | 24 | €7,011 | €4,502 | -€2,509 | -35.8% |
| Other tangible fixed assets | 26 | €97,302 | €92,794 | -€4,508 | -4.6% |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €65,597 | €82,804 | +€17,207 | +26.2% |
| Amounts receivable within one year | 40/41 | €9,337 | €8,386 | -€951 | -10.2% |
| Trade receivables | 40 | €8,672 | €8,386 | -€286 | -3.3% |
| Other amounts receivable | 41 | €665 | €0 | -€665 | -100% |
| Cash at bank and in hand | 54/58 | €49,347 | €72,983 | +€23,635 | +47.9% |
| Deferred charges and accrued income | 490/1 | €6,912 | €1,435 | -€5,477 | -79.2% |
| Total equity and liabilities | 10/49 | €487,040 | €479,806 | -€7,234 | -1.5% |
| Equity | 10/15 | €297,082 | €298,533 | +€1,451 | +0.5% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €178,482 | €179,933 | +€1,451 | +0.8% |
| Distributable reserves | 133 | €178,482 | €179,933 | +€1,451 | +0.8% |
| Amounts payable | 17/49 | €189,958 | €181,273 | -€8,685 | -4.6% |
| Amounts payable after more than one year | 17 | €142,832 | €126,949 | -€15,883 | -11.1% |
| Financial debts | 170/4 | €142,832 | €126,949 | -€15,883 | -11.1% |
| Amounts payable within one year | 42/48 | €47,126 | €54,315 | +€7,189 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €16,595 | €19,519 | +€2,924 | +17.6% |
| Trade debts | 44 | €7,320 | €7,282 | -€39 | -0.5% |
| Suppliers | 440/4 | €7,320 | €7,282 | -€39 | -0.5% |
| Taxes, remuneration and social security | 45 | €8,210 | €3,312 | -€4,898 | -59.7% |
| Taxes | 450/3 | €5,710 | €812 | -€4,898 | -85.8% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €15,000 | €24,202 | +€9,202 | +61.3% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,373 | €31,104 | +€3,730 | +13.6% |
| Other operating charges | 640/8 | €2,917 | €3,789 | +€872 | +29.9% |
| Non-recurring operating charges | 66A | €1,000 | €0 | -€1,000 | -100% |
| Gross operating margin | 9900 | €43,124 | €46,134 | +€3,010 | +7.0% |
| Operating profit (loss) | 9901 | €11,834 | €11,241 | -€593 | -5.0% |
| Financial income | 75/76B | €781 | €647 | -€135 | -17.2% |
| Recurring financial income | 75 | €781 | €647 | -€135 | -17.2% |
| Financial charges | 65/66B | €4,015 | €4,691 | +€676 | +16.8% |
| Recurring financial charges | 65 | €4,015 | €4,691 | +€676 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €8,600 | €7,197 | -€1,403 | -16.3% |
| Income taxes | 67/77 | €5,596 | €5,746 | +€150 | +2.7% |
| Profit (loss) for the period | 9904 | €3,004 | €1,451 | -€1,553 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,004 | €1,451 | -€1,553 | -51.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.