WOMBAT: what changed
Two fiscal 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.
WOMBAT
Largest movements
- Tangible fixed assets +€12.7m
up €12.7m (+1127.3%), from €1.1m to €13.8m
- Cash -€738,320
down €738,320 (-82.8%), from €891,771 to €153,451
mainly Investment in fixed assets (net) (-€13.3m) and Deferred charges and accrued income (-€236,033)
- Deferred charges and accrued income +€236,033
new in 2025: €236,033
- Receivables within one year +€155,849
up €155,849 (+214.8%), from €72,569 to €228,419
of which Trade receivables: +€133,517
- Debts after one year +€12.4m
new in 2025: €12.4m
- Financial charges +€601,165
up €601,165 (+62834.0%), from €957 to €602,121
- Gross operating margin +€566,550
up €566,550 (+104.3%), from €543,197 to €1.1m
- Depreciation +€454,348
up €454,348 (+435.7%), from €104,287 to €558,634
- Taxes -€99,572
down €99,572 (-92.8%), from €107,240 to €7,668
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.
Cash bridge derived
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 | €2,091,017 | €14,445,944 | +€12.4m | +590.9% |
| Fixed assets | 21/28 | €1,126,676 | €13,828,042 | +€12.7m | +1127.3% |
| Tangible fixed assets | 22/27 | €1,126,676 | €13,828,042 | +€12.7m | +1127.3% |
| Land and buildings | 22 | €1,126,676 | €13,828,042 | +€12.7m | +1127.3% |
| Current assets | 29/58 | €964,340 | €617,902 | -€346,438 | -35.9% |
| Amounts receivable within one year | 40/41 | €72,569 | €228,419 | +€155,849 | +214.8% |
| Trade receivables | 40 | €69,809 | €203,327 | +€133,517 | +191.3% |
| Other amounts receivable | 41 | €2,760 | €25,092 | +€22,332 | +809.1% |
| Cash at bank and in hand | 54/58 | €891,771 | €153,451 | -€738,320 | -82.8% |
| Deferred charges and accrued income | 490/1 | - | €236,033 | +€236,033 | |
| Total equity and liabilities | 10/49 | €2,091,017 | €14,445,944 | +€12.4m | +590.9% |
| Equity | 10/15 | €1,933,320 | €1,869,525 | -€63,795 | -3.3% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Capital | 10 | €270,000 | €270,000 | = | 0.0% |
| Issued capital | 100 | €270,000 | €270,000 | = | 0.0% |
| Reserves | 13 | €182,000 | €182,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,000 | €27,000 | = | 0.0% |
| Legal reserve | 130 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €155,000 | €155,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,481,320 | €1,417,525 | -€63,795 | -4.3% |
| Amounts payable | 17/49 | €157,697 | €12,576,419 | +€12.4m | +7875.1% |
| Amounts payable after more than one year | 17 | - | €12,373,412 | +€12.4m | |
| Financial debts | 170/4 | - | €12,373,412 | +€12.4m | |
| Amounts payable within one year | 42/48 | €93,907 | €171,835 | +€77,928 | +83.0% |
| Trade debts | 44 | €82,965 | €150,792 | +€67,827 | +81.8% |
| Suppliers | 440/4 | €82,965 | €150,792 | +€67,827 | +81.8% |
| Taxes, remuneration and social security | 45 | €10,942 | €21,043 | +€10,101 | +92.3% |
| Taxes | 450/3 | €10,942 | €21,043 | +€10,101 | +92.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €63,790 | €31,172 | -€32,617 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,287 | €558,634 | +€454,348 | +435.7% |
| Other operating charges | 640/8 | €10,636 | €5,117 | -€5,519 | -51.9% |
| Gross operating margin | 9900 | €543,197 | €1,109,746 | +€566,550 | +104.3% |
| Operating profit (loss) | 9901 | €428,274 | €545,995 | +€117,721 | +27.5% |
| Financial income | 75/76B | €1,642 | €0 | -€1,642 | -100.0% |
| Recurring financial income | 75 | €1,642 | €0 | -€1,642 | -100.0% |
| Financial charges | 65/66B | €957 | €602,121 | +€601,165 | +62834.0% |
| Recurring financial charges | 65 | €957 | €602,121 | +€601,165 | +62834.0% |
| Profit (loss) for the period before taxes | 9903 | €428,959 | -€56,126 | -€485,086 | |
| Income taxes | 67/77 | €107,240 | €7,668 | -€99,572 | -92.8% |
| Profit (loss) for the period | 9904 | €321,720 | -€63,795 | -€385,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €321,720 | -€63,795 | -€385,514 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.