WOOGMA: 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.
WOOGMA
Largest movements
- Cash +€64,769
up €64,769 (+393%), from €16,497 to €81,266
mainly Trade debts (+€33,873) and Net result for the year (+€10,396)
- Receivables within one year -€9,519
down €9,519 (-17.7%), from €53,774 to €44,255
of which Trade receivables: -€16,169
- Trade debts +€33,873
up €33,873 (+75.3%), from €45,005 to €78,879
- Reserves +€10,396
up €10,396 (+54.1%), from €19,226 to €29,622
of which Distributable reserves: +€10,396
- Tax, wage and social debts +€8,371
up €8,371 (+198%), from €4,222 to €12,592
of which Remuneration and social security: +€8,139
- Other debts +€3,190
up €3,190 (+14.3%), from €22,299 to €25,489
- Staff costs +€35,415
new in 2025: €35,415
- Gross operating margin +€28,874
up €28,874 (+134%), from €21,526 to €50,400
- Taxes +€2,570
up €2,570 (+137%), from €1,883 to €4,453
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 | €70,271 | €126,101 | +€55,830 | +79.4% |
| Current assets | 29/58 | €70,271 | €126,101 | +€55,830 | +79.4% |
| Amounts receivable within one year | 40/41 | €53,774 | €44,255 | -€9,519 | -17.7% |
| Trade receivables | 40 | €53,774 | €37,605 | -€16,169 | -30.1% |
| Other amounts receivable | 41 | - | €6,650 | +€6,650 | |
| Cash at bank and in hand | 54/58 | €16,497 | €81,266 | +€64,769 | +393% |
| Deferred charges and accrued income | 490/1 | - | €580 | +€580 | |
| Total equity and liabilities | 10/49 | €70,271 | €126,101 | +€55,830 | +79.4% |
| Equity | 10/15 | -€1,255 | €9,141 | +€10,396 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €19,226 | €29,622 | +€10,396 | +54.1% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €18,826 | €29,222 | +€10,396 | +55.2% |
| Profit (loss) carried forward | 14 | -€24,481 | -€24,481 | = | 0.0% |
| Amounts payable | 17/49 | €71,526 | €116,960 | +€45,434 | +63.5% |
| Amounts payable within one year | 42/48 | €71,526 | €116,960 | +€45,434 | +63.5% |
| Trade debts | 44 | €45,005 | €78,879 | +€33,873 | +75.3% |
| Suppliers | 440/4 | €45,005 | €78,879 | +€33,873 | +75.3% |
| Taxes, remuneration and social security | 45 | €4,222 | €12,592 | +€8,371 | +198% |
| Taxes | 450/3 | €4,222 | €4,453 | +€231 | +5.5% |
| Remuneration and social security | 454/9 | - | €8,139 | +€8,139 | |
| Other amounts payable | 47/48 | €22,299 | €25,489 | +€3,190 | +14.3% |
| Remuneration, social security and pensions | 62 | - | €35,415 | +€35,415 | |
| Other operating charges | 640/8 | €323 | €66 | -€257 | -79.6% |
| Gross operating margin | 9900 | €21,526 | €50,400 | +€28,874 | +134% |
| Operating profit (loss) | 9901 | €21,204 | €14,920 | -€6,284 | -29.6% |
| Financial income | 75/76B | €120 | €57 | -€62 | -52.1% |
| Recurring financial income | 75 | €120 | €57 | -€62 | -52.1% |
| Financial charges | 65/66B | €215 | €128 | -€87 | -40.4% |
| Recurring financial charges | 65 | €215 | €128 | -€87 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €21,108 | €14,849 | -€6,259 | -29.7% |
| Income taxes | 67/77 | €1,883 | €4,453 | +€2,570 | +137% |
| Profit (loss) for the period | 9904 | €19,226 | €10,396 | -€8,829 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,226 | €10,396 | -€8,829 | -45.9% |
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 21 October 2026 via checked.be.