WOLUSIS: 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.
WOLUSIS
Largest movements
- Cash +€99,507
up €99,507 (+93.1%), from €106,894 to €206,401
mainly Other debts (+€60,535) and Net result for the year (+€35,877)
- Receivables within one year -€13,163
down €13,163 (-52.5%), from €25,063 to €11,900
of which Other amounts receivable: -€13,163
- Tangible fixed assets -€5,365
down €5,365 (-23.0%), from €23,336 to €17,971
of which Furniture and vehicles: -€2,801
- Other debts +€60,535
up €60,535 (+263%), from €23,035 to €83,570
- Reserves +€18,409
up €18,409 (+32.7%), from €56,264 to €74,673
- Profit (loss) carried forward +€17,468
up €17,468, from -€17,468 to €0
- Trade debts -€11,184
down €11,184 (-96.8%), from €11,559 to €375
- Advances received -€10,792
down €10,792 (-100%), from €10,792 to €0
- Purchases and services -€58,293
down €58,293 (-6.3%), from €930,970 to €872,678
- Gross operating margin +€49,140
up €49,140 (+297%), from €16,529 to €65,670
- Staff costs -€13,193
down €13,193 (-74.4%), from €17,728 to €4,535
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 | €170,215 | €252,574 | +€82,359 | +48.4% |
| Fixed assets | 21/28 | €23,386 | €18,021 | -€5,365 | -22.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €23,336 | €17,971 | -€5,365 | -23.0% |
| Land and buildings | 22 | €8,146 | €5,631 | -€2,515 | -30.9% |
| Plant, machinery and equipment | 23 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €15,140 | €12,340 | -€2,801 | -18.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €146,829 | €234,553 | +€87,724 | +59.7% |
| Amounts receivable within one year | 40/41 | €25,063 | €11,900 | -€13,163 | -52.5% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €25,063 | €11,900 | -€13,163 | -52.5% |
| Cash at bank and in hand | 54/58 | €106,894 | €206,401 | +€99,507 | +93.1% |
| Deferred charges and accrued income | 490/1 | €14,872 | €16,252 | +€1,380 | +9.3% |
| Total equity and liabilities | 10/49 | €170,215 | €252,574 | +€82,359 | +48.4% |
| Equity | 10/15 | €82,376 | €118,254 | +€35,877 | +43.6% |
| Contributions | 10/11 | €43,580 | €43,580 | = | 0.0% |
| Capital | 10 | €43,580 | €43,580 | = | 0.0% |
| Issued capital | 100 | €43,580 | €43,580 | = | 0.0% |
| Reserves | 13 | €56,264 | €74,673 | +€18,409 | +32.7% |
| Distributable reserves | 133 | €56,264 | €74,673 | +€18,409 | +32.7% |
| Profit (loss) carried forward | 14 | -€17,468 | €0 | +€17,468 | |
| Amounts payable | 17/49 | €87,839 | €134,320 | +€46,482 | +52.9% |
| Amounts payable within one year | 42/48 | €58,188 | €100,912 | +€42,724 | +73.4% |
| Current portion of amounts payable after more than one year | 42 | €2,049 | €2,048 | -€1 | -0.1% |
| Trade debts | 44 | €11,559 | €375 | -€11,184 | -96.8% |
| Suppliers | 440/4 | €11,559 | €375 | -€11,184 | -96.8% |
| Advances received on contracts in progress | 46 | €10,792 | €0 | -€10,792 | -100% |
| Taxes, remuneration and social security | 45 | €10,753 | €14,920 | +€4,166 | +38.7% |
| Taxes | 450/3 | €82 | €4,920 | +€4,838 | +5,899% |
| Remuneration and social security | 454/9 | €10,671 | €10,000 | -€671 | -6.3% |
| Other amounts payable | 47/48 | €23,035 | €83,570 | +€60,535 | +263% |
| Accrued charges and deferred income | 492/3 | €29,650 | €33,408 | +€3,758 | +12.7% |
| Turnover | 70 | €932,265 | €932,894 | +€629 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €930,970 | €872,678 | -€58,293 | -6.3% |
| Remuneration, social security and pensions | 62 | €17,728 | €4,535 | -€13,193 | -74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,715 | €6,599 | +€1,884 | +40.0% |
| Other operating charges | 640/8 | €4,202 | €1,641 | -€2,561 | -60.9% |
| Non-recurring operating charges | 66A | - | €301 | +€301 | |
| Gross operating margin | 9900 | €16,529 | €65,670 | +€49,140 | +297% |
| Operating profit (loss) | 9901 | -€10,115 | €52,594 | +€62,709 | |
| Financial income | 75/76B | €67 | €0 | -€67 | -100.0% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -100.0% |
| Financial charges | 65/66B | €7,420 | €8,097 | +€677 | +9.1% |
| Recurring financial charges | 65 | €7,420 | €8,097 | +€677 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,468 | €44,497 | +€61,965 | |
| Income taxes | 67/77 | €0 | €8,620 | +€8,620 | |
| Profit (loss) for the period | 9904 | -€17,468 | €35,877 | +€53,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,468 | €35,877 | +€53,345 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.