WOOFERS: 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.
WOOFERS
Largest movements
- Cash +€16,832
up €16,832 (+10.0%), from €168,569 to €185,401
mainly Other debts (+€47,668) and Net result for the year (+€20,452)
- Receivables within one year -€2,801
down €2,801 (-25.0%), from €11,191 to €8,390
of which Trade receivables: -€2,504
- Other debts +€47,668
up €47,668 (+280%), from €17,036 to €64,705
- Reserves -€31,090
down €31,090 (-20.6%), from €151,025 to €119,936
- Tax, wage and social debts -€2,232
down €2,232 (-26.7%), from €8,368 to €6,136
- Gross operating margin +€7,663
up €7,663 (+33.1%), from €23,163 to €30,826
- Taxes +€1,826
up €1,826 (+28.6%), from €6,386 to €8,212
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 | €185,493 | €198,023 | +€12,531 | +6.8% |
| Fixed assets | 21/28 | €5,733 | €4,233 | -€1,500 | -26.2% |
| Tangible fixed assets | 22/27 | €5,733 | €4,233 | -€1,500 | -26.2% |
| Land and buildings | 22 | €3,250 | €2,505 | -€745 | -22.9% |
| Furniture and vehicles | 24 | €2,483 | €1,728 | -€756 | -30.4% |
| Current assets | 29/58 | €179,759 | €193,791 | +€14,031 | +7.8% |
| Amounts receivable within one year | 40/41 | €11,191 | €8,390 | -€2,801 | -25.0% |
| Trade receivables | 40 | €10,893 | €8,390 | -€2,504 | -23.0% |
| Other amounts receivable | 41 | €297 | €0 | -€297 | -100% |
| Cash at bank and in hand | 54/58 | €168,569 | €185,401 | +€16,832 | +10.0% |
| Total equity and liabilities | 10/49 | €185,493 | €198,023 | +€12,531 | +6.8% |
| Equity | 10/15 | €154,025 | €122,936 | -€31,090 | -20.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €151,025 | €119,936 | -€31,090 | -20.6% |
| Distributable reserves | 133 | €151,025 | €119,936 | -€31,090 | -20.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,467 | €75,088 | +€43,621 | +139% |
| Amounts payable within one year | 42/48 | €31,467 | €75,088 | +€43,621 | +139% |
| Trade debts | 44 | €6,063 | €4,248 | -€1,816 | -29.9% |
| Suppliers | 440/4 | €6,063 | €4,248 | -€1,816 | -29.9% |
| Taxes, remuneration and social security | 45 | €8,368 | €6,136 | -€2,232 | -26.7% |
| Taxes | 450/3 | €8,368 | €6,136 | -€2,232 | -26.7% |
| Other amounts payable | 47/48 | €17,036 | €64,705 | +€47,668 | +280% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €1,500 | +€233 | +18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €699 | €663 | -€36 | -5.2% |
| Gross operating margin | 9900 | €23,163 | €30,826 | +€7,663 | +33.1% |
| Operating profit (loss) | 9901 | €21,196 | €28,663 | +€7,466 | +35.2% |
| Financial income | 75/76B | €187 | €40 | -€147 | -78.8% |
| Recurring financial income | 75 | €187 | €40 | -€147 | -78.8% |
| Financial charges | 65/66B | €78 | €39 | -€40 | -50.5% |
| Recurring financial charges | 65 | €78 | €39 | -€40 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €21,305 | €28,664 | +€7,359 | +34.5% |
| Income taxes | 67/77 | €6,386 | €8,212 | +€1,826 | +28.6% |
| Profit (loss) for the period | 9904 | €14,919 | €20,452 | +€5,533 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,919 | €20,452 | +€5,533 | +37.1% |
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 24 October 2026 via checked.be.