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
- Cash -€55,811
down €55,811 (-82.0%), from €68,068 to €12,257
mainly Net result for the year (-€65,124) and Trade debts (-€41,131)
- Receivables within one year +€18,892
up €18,892 (+12.0%), from €157,272 to €176,164
of which Other amounts receivable: +€50,944
- Tangible fixed assets -€3,092
down €3,092 (-25.4%), from €12,192 to €9,099
- Profit (loss) carried forward -€58,554
new in 2025: -€58,554
- Debts after one year +€48,077
new in 2025: €48,077
- Trade debts -€41,131
down €41,131 (-28.0%), from €146,955 to €105,824
- Current portion of long-term debt +€14,312
new in 2025: €14,312
- Reserves -€6,570
down €6,570 (-6.4%), from €101,990 to €95,420
- Gross operating margin -€75,204
down €75,204, from €20,466 to -€54,738
- Staff costs -€19,676
no longer reported in 2025 (was €19,676)
- Financial charges +€2,670
up €2,670 (+268.9%), from €993 to €3,663
- Depreciation +€1,981
up €1,981 (+53.9%), from €3,677 to €5,658
- Other operating charges +€551
up €551 (+104.9%), from €526 to €1,077
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 | €259,077 | €217,306 | -€41,770 | -16.1% |
| Fixed assets | 21/28 | €20,742 | €16,300 | -€4,441 | -21.4% |
| Tangible fixed assets | 22/27 | €12,192 | €9,099 | -€3,092 | -25.4% |
| Furniture and vehicles | 24 | €12,192 | €9,099 | -€3,092 | -25.4% |
| Financial fixed assets | 28 | €8,550 | €7,201 | -€1,349 | -15.8% |
| Current assets | 29/58 | €238,335 | €201,006 | -€37,329 | -15.7% |
| Amounts receivable after more than one year | 29 | €9,075 | €7,260 | -€1,815 | -20.0% |
| Other amounts receivable | 291 | €9,075 | €7,260 | -€1,815 | -20.0% |
| Amounts receivable within one year | 40/41 | €157,272 | €176,164 | +€18,892 | +12.0% |
| Trade receivables | 40 | €107,625 | €75,573 | -€32,052 | -29.8% |
| Other amounts receivable | 41 | €49,647 | €100,591 | +€50,944 | +102.6% |
| Cash at bank and in hand | 54/58 | €68,068 | €12,257 | -€55,811 | -82.0% |
| Deferred charges and accrued income | 490/1 | €3,920 | €5,326 | +€1,405 | +35.9% |
| Total equity and liabilities | 10/49 | €259,077 | €217,306 | -€41,770 | -16.1% |
| Equity | 10/15 | €102,490 | €37,366 | -€65,124 | -63.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €101,990 | €95,420 | -€6,570 | -6.4% |
| Distributable reserves | 133 | €101,990 | €95,420 | -€6,570 | -6.4% |
| Profit (loss) carried forward | 14 | - | -€58,554 | -€58,554 | |
| Amounts payable | 17/49 | €156,587 | €179,941 | +€23,354 | +14.9% |
| Amounts payable after more than one year | 17 | - | €48,077 | +€48,077 | |
| Financial debts | 170/4 | - | €48,077 | +€48,077 | |
| Amounts payable within one year | 42/48 | €152,387 | €125,910 | -€26,477 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | - | €14,312 | +€14,312 | |
| Trade debts | 44 | €146,955 | €105,824 | -€41,131 | -28.0% |
| Suppliers | 440/4 | €146,955 | €105,824 | -€41,131 | -28.0% |
| Taxes, remuneration and social security | 45 | - | €340 | +€340 | |
| Taxes | 450/3 | - | €340 | +€340 | |
| Other amounts payable | 47/48 | €5,432 | €5,433 | +€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,200 | €5,954 | +€1,754 | +41.8% |
| Remuneration, social security and pensions | 62 | €19,676 | - | -€19,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,677 | €5,658 | +€1,981 | +53.9% |
| Other operating charges | 640/8 | €526 | €1,077 | +€551 | +104.9% |
| Gross operating margin | 9900 | €20,466 | -€54,738 | -€75,204 | |
| Operating profit (loss) | 9901 | -€3,412 | -€61,473 | -€58,061 | -1701.5% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €993 | €3,663 | +€2,670 | +268.9% |
| Recurring financial charges | 65 | €993 | €3,663 | +€2,670 | +268.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,405 | -€65,124 | -€60,719 | -1378.3% |
| Profit (loss) for the period | 9904 | -€4,405 | -€65,124 | -€60,719 | -1378.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,405 | -€65,124 | -€60,719 | -1378.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.