WONKA PRODUCTION: 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.
WONKA PRODUCTION
Largest movements
- Tangible fixed assets +€31,784
up €31,784 (+242%), from €13,134 to €44,918
of which Other tangible fixed assets: +€20,993
- Receivables within one year -€20,821
down €20,821 (-73.2%), from €28,449 to €7,628
of which Other amounts receivable: -€18,159
- Cash -€10,903
down €10,903 (-90.8%), from €12,013 to €1,110
mainly Investment in fixed assets (net) (-€36,676) and Net result for the year (-€18,718)
- Other debts +€30,567
up €30,567 (+50.5%), from €60,518 to €91,085
- Profit (loss) carried forward -€18,718
down €18,718 (-36.0%), from -€52,013 to -€70,731
- Trade debts -€11,814
down €11,814 (-63.2%), from €18,705 to €6,891
- Gross operating margin +€1,774
up €1,774 (+14.0%), from -€12,638 to -€10,864
- Depreciation -€1,395
down €1,395 (-22.1%), from €6,313 to €4,918
- Financial income -€490
down €490 (-95.8%), from €512 to €21
- Financial charges +€480
up €480 (+24.6%), from €1,950 to €2,430
- Staff costs -€384
down €384 (-100%), from €384 to €0
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 | €53,996 | €54,030 | +€34 | +0.1% |
| Fixed assets | 21/28 | €13,160 | €44,918 | +€31,758 | +241% |
| Intangible fixed assets | 21 | €26 | €0 | -€26 | -100% |
| Tangible fixed assets | 22/27 | €13,134 | €44,918 | +€31,784 | +242% |
| Plant, machinery and equipment | 23 | €13,122 | €23,926 | +€10,803 | +82.3% |
| Furniture and vehicles | 24 | €11 | €0 | -€11 | -100% |
| Other tangible fixed assets | 26 | €0 | €20,993 | +€20,993 | |
| Current assets | 29/58 | €40,836 | €9,112 | -€31,724 | -77.7% |
| Amounts receivable within one year | 40/41 | €28,449 | €7,628 | -€20,821 | -73.2% |
| Trade receivables | 40 | €4,840 | €2,178 | -€2,662 | -55.0% |
| Other amounts receivable | 41 | €23,609 | €5,450 | -€18,159 | -76.9% |
| Cash at bank and in hand | 54/58 | €12,013 | €1,110 | -€10,903 | -90.8% |
| Deferred charges and accrued income | 490/1 | €373 | €373 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,996 | €54,030 | +€34 | +0.1% |
| Equity | 10/15 | -€25,227 | -€43,945 | -€18,718 | -74.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,193 | €8,193 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,193 | €8,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,013 | -€70,731 | -€18,718 | -36.0% |
| Amounts payable | 17/49 | €79,223 | €97,975 | +€18,752 | +23.7% |
| Amounts payable within one year | 42/48 | €79,223 | €97,975 | +€18,752 | +23.7% |
| Trade debts | 44 | €18,705 | €6,891 | -€11,814 | -63.2% |
| Suppliers | 440/4 | €18,705 | €6,891 | -€11,814 | -63.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €60,518 | €91,085 | +€30,567 | +50.5% |
| Remuneration, social security and pensions | 62 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,313 | €4,918 | -€1,395 | -22.1% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €4,212 | €0 | -€4,212 | -100% |
| Gross operating margin | 9900 | -€12,638 | -€10,864 | +€1,774 | +14.0% |
| Operating profit (loss) | 9901 | -€24,059 | -€16,309 | +€7,750 | +32.2% |
| Financial income | 75/76B | €512 | €21 | -€490 | -95.8% |
| Recurring financial income | 75 | €512 | €21 | -€490 | -95.8% |
| Financial charges | 65/66B | €1,950 | €2,430 | +€480 | +24.6% |
| Recurring financial charges | 65 | €1,950 | €2,430 | +€480 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,498 | -€18,718 | +€6,780 | +26.6% |
| Profit (loss) for the period | 9904 | -€25,498 | -€18,718 | +€6,780 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,498 | -€18,718 | +€6,780 | +26.6% |
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 20 October 2026 via checked.be.