WONK: 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.
WONK
Largest movements
- Receivables within one year +€8,852
up €8,852 (+1718.8%), from €515 to €9,367
of which Trade receivables: +€9,367
- Cash +€6,199
up €6,199 (+218.5%), from €2,837 to €9,036
mainly Other debts (+€34,144) and Tax, wage and social debts (+€3,740)
- Other debts +€34,144
up €34,144 (+518.6%), from €6,584 to €40,728
- Reserves -€22,453
down €22,453 (-45.7%), from €49,136 to €26,683
- Tax, wage and social debts +€3,740
up €3,740 (+332.7%), from €1,124 to €4,864
- Trade debts -€1,598
down €1,598 (-53.0%), from €3,015 to €1,417
- Gross operating margin -€22,822
down €22,822, from €1,966 to -€20,856
- Taxes -€679
no longer reported in 2025 (was €679)
- Depreciation +€458
up €458 (+1090.5%), from €42 to €500
- Financial income -€312
no longer reported in 2025 (was €312)
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 | €74,119 | €87,952 | +€13,833 | +18.7% |
| Fixed assets | 21/28 | €60,117 | €59,617 | -€500 | -0.8% |
| Tangible fixed assets | 22/27 | €60,117 | €59,617 | -€500 | -0.8% |
| Land and buildings | 22 | €60,117 | €59,617 | -€500 | -0.8% |
| Current assets | 29/58 | €14,002 | €28,335 | +€14,333 | +102.4% |
| Stocks and contracts in progress | 3 | €10,650 | €9,932 | -€718 | -6.7% |
| Stocks | 30/36 | €10,650 | €9,932 | -€718 | -6.7% |
| Amounts receivable within one year | 40/41 | €515 | €9,367 | +€8,852 | +1718.8% |
| Trade receivables | 40 | - | €9,367 | +€9,367 | |
| Other amounts receivable | 41 | €515 | - | -€515 | |
| Cash at bank and in hand | 54/58 | €2,837 | €9,036 | +€6,199 | +218.5% |
| Total equity and liabilities | 10/49 | €74,119 | €87,952 | +€13,833 | +18.7% |
| Equity | 10/15 | €63,396 | €40,943 | -€22,453 | -35.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €49,136 | €26,683 | -€22,453 | -45.7% |
| Distributable reserves | 133 | €49,136 | €26,683 | -€22,453 | -45.7% |
| Amounts payable | 17/49 | €10,723 | €47,009 | +€36,286 | +338.4% |
| Amounts payable within one year | 42/48 | €10,723 | €47,009 | +€36,286 | +338.4% |
| Trade debts | 44 | €3,015 | €1,417 | -€1,598 | -53.0% |
| Suppliers | 440/4 | €3,015 | €1,417 | -€1,598 | -53.0% |
| Taxes, remuneration and social security | 45 | €1,124 | €4,864 | +€3,740 | +332.7% |
| Taxes | 450/3 | €1,124 | €4,864 | +€3,740 | +332.7% |
| Other amounts payable | 47/48 | €6,584 | €40,728 | +€34,144 | +518.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42 | €500 | +€458 | +1090.5% |
| Other operating charges | 640/8 | €792 | €895 | +€103 | +13.0% |
| Gross operating margin | 9900 | €1,966 | -€20,856 | -€22,822 | |
| Operating profit (loss) | 9901 | €1,132 | -€22,251 | -€23,383 | |
| Financial income | 75/76B | €312 | - | -€312 | |
| Recurring financial income | 75 | €312 | - | -€312 | |
| Financial charges | 65/66B | €240 | €202 | -€38 | -15.8% |
| Recurring financial charges | 65 | €240 | €202 | -€38 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €1,204 | -€22,453 | -€23,657 | |
| Income taxes | 67/77 | €679 | - | -€679 | |
| Profit (loss) for the period | 9904 | €525 | -€22,453 | -€22,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €525 | -€22,453 | -€22,978 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.