WOON Consulting: 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.
WOON Consulting
Largest movements
- Tangible fixed assets +€262,169
up €262,169 (+198%), from €132,149 to €394,319
of which Land and buildings: +€260,123
- Receivables within one year -€66,148
down €66,148 (-47.3%), from €139,778 to €73,630
of which Other amounts receivable: -€47,620
- Debts after one year +€185,059
up €185,059, from €0 to €185,059
- Other debts +€22,732
up €22,732 (+49.5%), from €45,910 to €68,642
- Reserves -€20,020
down €20,020 (-9.3%), from €215,927 to €195,907
of which Distributable reserves: -€20,016
- Trade debts +€7,777
up €7,777 (+469%), from €1,657 to €9,434
- Depreciation +€49,937
up €49,937 (+514%), from €9,723 to €59,659
- Gross operating margin -€33,944
down €33,944 (-43.4%), from €78,238 to €44,294
- Taxes -€15,448
down €15,448 (-98.9%), from €15,625 to €177
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,233 | €494,753 | +€194,521 | +64.8% |
| Fixed assets | 21/28 | €132,149 | €394,319 | +€262,169 | +198% |
| Tangible fixed assets | 22/27 | €132,149 | €394,319 | +€262,169 | +198% |
| Land and buildings | 22 | €124,941 | €385,064 | +€260,123 | +208% |
| Plant, machinery and equipment | 23 | - | €2,254 | +€2,254 | |
| Furniture and vehicles | 24 | €7,208 | €7,001 | -€208 | -2.9% |
| Current assets | 29/58 | €168,083 | €100,435 | -€67,649 | -40.2% |
| Amounts receivable within one year | 40/41 | €139,778 | €73,630 | -€66,148 | -47.3% |
| Trade receivables | 40 | €40,814 | €22,286 | -€18,528 | -45.4% |
| Other amounts receivable | 41 | €98,964 | €51,344 | -€47,620 | -48.1% |
| Cash at bank and in hand | 54/58 | €25,940 | €24,588 | -€1,352 | -5.2% |
| Deferred charges and accrued income | 490/1 | €2,365 | €2,217 | -€148 | -6.3% |
| Total equity and liabilities | 10/49 | €300,233 | €494,753 | +€194,521 | +64.8% |
| Equity | 10/15 | €228,327 | €208,307 | -€20,020 | -8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €215,927 | €195,907 | -€20,020 | -9.3% |
| Tax-exempt reserves | 132 | €11,413 | €11,409 | -€4 | 0.0% |
| Distributable reserves | 133 | €204,514 | €184,498 | -€20,016 | -9.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €3,804 | €3,803 | -€1 | 0.0% |
| Deferred taxes | 168 | €3,804 | €3,803 | -€1 | 0.0% |
| Amounts payable | 17/49 | €68,101 | €282,643 | +€214,542 | +315% |
| Amounts payable after more than one year | 17 | €0 | €185,059 | +€185,059 | |
| Financial debts | 170/4 | €0 | €185,059 | +€185,059 | |
| Amounts payable within one year | 42/48 | €65,471 | €94,425 | +€28,954 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €13,234 | €9,941 | -€3,292 | -24.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,657 | €9,434 | +€7,777 | +469% |
| Suppliers | 440/4 | €1,657 | €9,434 | +€7,777 | +469% |
| Taxes, remuneration and social security | 45 | €4,670 | €6,408 | +€1,737 | +37.2% |
| Taxes | 450/3 | €4,670 | €6,408 | +€1,737 | +37.2% |
| Other amounts payable | 47/48 | €45,910 | €68,642 | +€22,732 | +49.5% |
| Accrued charges and deferred income | 492/3 | €2,631 | €3,160 | +€529 | +20.1% |
| Non-recurring operating income | 76A | €15,217 | €0 | -€15,217 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,723 | €59,659 | +€49,937 | +514% |
| Other operating charges | 640/8 | €1,615 | €1,647 | +€32 | +2.0% |
| Gross operating margin | 9900 | €78,238 | €44,294 | -€33,944 | -43.4% |
| Operating profit (loss) | 9901 | €66,900 | -€17,012 | -€83,912 | |
| Financial income | 75/76B | €976 | €932 | -€45 | -4.6% |
| Recurring financial income | 75 | €976 | €932 | -€45 | -4.6% |
| Financial charges | 65/66B | €3,531 | €3,763 | +€232 | +6.6% |
| Recurring financial charges | 65 | €3,531 | €3,763 | +€232 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €64,345 | -€19,844 | -€84,189 | |
| Transfer from deferred taxes | 780 | - | €1 | +€1 | |
| Transfer to deferred taxes | 680 | €3,804 | €0 | -€3,804 | -100% |
| Income taxes | 67/77 | €15,625 | €177 | -€15,448 | -98.9% |
| Profit (loss) for the period | 9904 | €44,915 | -€20,020 | -€64,935 | |
| Transfer from tax-exempt reserves | 789 | - | €4 | +€4 | |
| Transfer to tax-exempt reserves | 689 | €11,413 | €0 | -€11,413 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €33,502 | -€20,016 | -€53,518 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.