WOLUCHAR: 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.
WOLUCHAR
Largest movements
- Cash -€32,629
down €32,629 (-88.1%), from €37,021 to €4,393
mainly Current investments (-€31,279) and Current portion of long-term debt (-€7,407)
- Current investments +€31,279
new in 2024: €31,279
- Tangible fixed assets -€6,139
down €6,139 (-2.7%), from €224,924 to €218,785
- Current portion of long-term debt -€7,407
down €7,407 (-91.4%), from €8,104 to €697
- Reserves +€3,479
up €3,479 (+1.8%), from €196,111 to €199,590
of which Distributable reserves: +€6,041
- Gross operating margin +€2,041
up €2,041 (+26.4%), from €7,719 to €9,760
- Other operating charges -€357
down €357 (-33.3%), from €1,073 to €716
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,945 | €254,457 | -€7,488 | -2.9% |
| Fixed assets | 21/28 | €224,924 | €218,785 | -€6,139 | -2.7% |
| Tangible fixed assets | 22/27 | €224,924 | €218,785 | -€6,139 | -2.7% |
| Land and buildings | 22 | €224,924 | €218,785 | -€6,139 | -2.7% |
| Current assets | 29/58 | €37,021 | €35,672 | -€1,349 | -3.6% |
| Current investments | 50/53 | - | €31,279 | +€31,279 | |
| Cash at bank and in hand | 54/58 | €37,021 | €4,393 | -€32,629 | -88.1% |
| Total equity and liabilities | 10/49 | €261,945 | €254,457 | -€7,488 | -2.9% |
| Equity | 10/15 | €223,379 | €226,859 | +€3,479 | +1.6% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €196,111 | €199,590 | +€3,479 | +1.8% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,727 | €2,727 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,165 | €60,604 | -€2,561 | -4.1% |
| Distributable reserves | 133 | €130,219 | €136,259 | +€6,041 | +4.6% |
| Provisions and deferred taxes | 16 | €21,055 | €20,201 | -€854 | -4.1% |
| Deferred taxes | 168 | €21,055 | €20,201 | -€854 | -4.1% |
| Amounts payable | 17/49 | €17,511 | €7,397 | -€10,114 | -57.8% |
| Amounts payable after more than one year | 17 | €697 | - | -€697 | |
| Financial debts | 170/4 | €697 | - | -€697 | |
| Amounts payable within one year | 42/48 | €14,805 | €7,397 | -€7,407 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €8,104 | €697 | -€7,407 | -91.4% |
| Other amounts payable | 47/48 | €6,701 | €6,701 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,010 | - | -€2,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,070 | €6,139 | +€68 | +1.1% |
| Other operating charges | 640/8 | €1,073 | €716 | -€357 | -33.3% |
| Gross operating margin | 9900 | €7,719 | €9,760 | +€2,041 | +26.4% |
| Operating profit (loss) | 9901 | €576 | €2,905 | +€2,329 | +404.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €281 | €279 | -€2 | -0.6% |
| Recurring financial charges | 65 | €281 | €279 | -€2 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €295 | €2,626 | +€2,331 | +790.8% |
| Transfer from deferred taxes | 780 | €854 | €854 | = | 0.0% |
| Profit (loss) for the period | 9904 | €1,149 | €3,479 | +€2,331 | +202.9% |
| Transfer from tax-exempt reserves | 789 | €2,561 | €2,561 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,710 | €6,041 | +€2,331 | +62.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.