WONKA: 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.
WONKA
Largest movements
- Receivables within one year +€16,353
up €16,353 (+27.9%), from €58,590 to €74,943
of which Other amounts receivable: +€13,229
- Stocks and contracts -€4,774
down €4,774 (-22.2%), from €21,467 to €16,693
- Deferred charges and accrued income -€1,456
down €1,456 (-82.1%), from €1,773 to €317
- Trade debts +€13,312
up €13,312 (+40.5%), from €32,895 to €46,207
- Profit (loss) carried forward -€12,354
down €12,354 (-100.0%), from €12,354 to €0
- Other debts +€12,224
up €12,224 (+9452.7%), from €129 to €12,354
- Tax, wage and social debts -€9,969
down €9,969 (-42.2%), from €23,624 to €13,655
of which Taxes: -€7,598
- Short-term financial debts +€4,835
up €4,835 (+98.1%), from €4,930 to €9,765
- Gross operating margin +€14,961
up €14,961 (+18.2%), from €82,330 to €97,291
- Staff costs +€12,399
up €12,399 (+18.8%), from €65,984 to €78,383
- Financial charges +€5,799
up €5,799 (+103.2%), from €5,616 to €11,415
- Taxes +€1,208
up €1,208 (+26.9%), from €4,486 to €5,694
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 | €107,386 | €117,964 | +€10,578 | +9.9% |
| Fixed assets | 21/28 | €2,266 | €2,721 | +€455 | +20.1% |
| Tangible fixed assets | 22/27 | €2,199 | €2,654 | +€455 | +20.7% |
| Furniture and vehicles | 24 | €2,199 | €2,654 | +€455 | +20.7% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €105,119 | €115,243 | +€10,123 | +9.6% |
| Stocks and contracts in progress | 3 | €21,467 | €16,693 | -€4,774 | -22.2% |
| Stocks | 30/36 | €21,467 | €16,693 | -€4,774 | -22.2% |
| Amounts receivable within one year | 40/41 | €58,590 | €74,943 | +€16,353 | +27.9% |
| Trade receivables | 40 | €10,852 | €13,977 | +€3,125 | +28.8% |
| Other amounts receivable | 41 | €47,738 | €60,966 | +€13,229 | +27.7% |
| Cash at bank and in hand | 54/58 | €23,290 | €23,290 | +€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,773 | €317 | -€1,456 | -82.1% |
| Total equity and liabilities | 10/49 | €107,386 | €117,964 | +€10,578 | +9.9% |
| Equity | 10/15 | €43,568 | €34,079 | -€9,489 | -21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,615 | €15,479 | +€2,864 | +22.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,755 | €13,619 | +€2,864 | +26.6% |
| Profit (loss) carried forward | 14 | €12,354 | €0 | -€12,354 | -100.0% |
| Amounts payable | 17/49 | €63,818 | €83,885 | +€20,067 | +31.4% |
| Amounts payable within one year | 42/48 | €61,579 | €81,980 | +€20,401 | +33.1% |
| Financial debts | 43 | €4,930 | €9,765 | +€4,835 | +98.1% |
| Credit institutions | 430/8 | €4,930 | €9,765 | +€4,835 | +98.1% |
| Trade debts | 44 | €32,895 | €46,207 | +€13,312 | +40.5% |
| Suppliers | 440/4 | €32,895 | €46,207 | +€13,312 | +40.5% |
| Taxes, remuneration and social security | 45 | €23,624 | €13,655 | -€9,969 | -42.2% |
| Taxes | 450/3 | €13,991 | €6,393 | -€7,598 | -54.3% |
| Remuneration and social security | 454/9 | €9,634 | €7,262 | -€2,371 | -24.6% |
| Other amounts payable | 47/48 | €129 | €12,354 | +€12,224 | +9452.7% |
| Accrued charges and deferred income | 492/3 | €2,239 | €1,905 | -€334 | -14.9% |
| Remuneration, social security and pensions | 62 | €65,984 | €78,383 | +€12,399 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €993 | +€443 | +80.5% |
| Other operating charges | 640/8 | €413 | €1,214 | +€801 | +194.0% |
| Gross operating margin | 9900 | €82,330 | €97,291 | +€14,961 | +18.2% |
| Operating profit (loss) | 9901 | €15,383 | €16,701 | +€1,318 | +8.6% |
| Financial income | 75/76B | €2,391 | €3,273 | +€881 | +36.9% |
| Recurring financial income | 75 | €2,391 | €3,273 | +€881 | +36.9% |
| Financial charges | 65/66B | €5,616 | €11,415 | +€5,799 | +103.2% |
| Recurring financial charges | 65 | €5,616 | €11,415 | +€5,799 | +103.2% |
| Profit (loss) for the period before taxes | 9903 | €12,158 | €8,559 | -€3,599 | -29.6% |
| Income taxes | 67/77 | €4,486 | €5,694 | +€1,208 | +26.9% |
| Profit (loss) for the period | 9904 | €7,672 | €2,864 | -€4,807 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,672 | €2,864 | -€4,807 | -62.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.