WOONATTEST: 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.
WOONATTEST
Largest movements
- Cash +€48,898
up €48,898 (+160.0%), from €30,561 to €79,459
mainly Net result for the year (+€85,309) and Other debts (+€49,883)
- Receivables within one year -€12,006
down €12,006 (-7.5%), from €160,935 to €148,929
of which Other amounts receivable: -€39,237
- Other debts +€49,883
up €49,883 (+42667.9%), from €117 to €50,000
- Reserves +€35,309
up €35,309 (+28.1%), from €125,523 to €160,832
- Trade debts -€25,514
down €25,514 (-100.0%), from €25,514 to €0
- Tax, wage and social debts -€22,547
down €22,547 (-43.3%), from €52,128 to €29,582
- Gross operating margin -€56,909
down €56,909 (-33.2%), from €171,484 to €114,576
- Taxes -€13,004
down €13,004 (-30.5%), from €42,606 to €29,602
- Financial income +€1,750
up €1,750 (+56.6%), from €3,094 to €4,843
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.
Cash bridge derived
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 | €203,282 | €240,413 | +€37,131 | +18.3% |
| Fixed assets | 21/28 | €9,956 | €10,252 | +€296 | +3.0% |
| Intangible fixed assets | 21 | €6,549 | €4,799 | -€1,750 | -26.7% |
| Tangible fixed assets | 22/27 | €3,407 | €5,453 | +€2,046 | +60.1% |
| Plant, machinery and equipment | 23 | €791 | €2,361 | +€1,570 | +198.6% |
| Furniture and vehicles | 24 | €2,616 | €3,092 | +€476 | +18.2% |
| Current assets | 29/58 | €193,326 | €230,161 | +€36,835 | +19.1% |
| Amounts receivable within one year | 40/41 | €160,935 | €148,929 | -€12,006 | -7.5% |
| Trade receivables | 40 | €17,974 | €45,205 | +€27,231 | +151.5% |
| Other amounts receivable | 41 | €142,961 | €103,724 | -€39,237 | -27.4% |
| Cash at bank and in hand | 54/58 | €30,561 | €79,459 | +€48,898 | +160.0% |
| Deferred charges and accrued income | 490/1 | €1,830 | €1,773 | -€57 | -3.1% |
| Total equity and liabilities | 10/49 | €203,282 | €240,413 | +€37,131 | +18.3% |
| Equity | 10/15 | €125,523 | €160,832 | +€35,309 | +28.1% |
| Reserves | 13 | €125,523 | €160,832 | +€35,309 | +28.1% |
| Distributable reserves | 133 | €125,523 | €160,832 | +€35,309 | +28.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €77,759 | €79,582 | +€1,822 | +2.3% |
| Amounts payable within one year | 42/48 | €77,759 | €79,582 | +€1,822 | +2.3% |
| Trade debts | 44 | €25,514 | €0 | -€25,514 | -100.0% |
| Suppliers | 440/4 | €25,514 | €0 | -€25,514 | -100.0% |
| Taxes, remuneration and social security | 45 | €52,128 | €29,582 | -€22,547 | -43.3% |
| Taxes | 450/3 | €52,128 | €29,582 | -€22,547 | -43.3% |
| Other amounts payable | 47/48 | €117 | €50,000 | +€49,883 | +42667.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,888 | €3,630 | -€1,259 | -25.8% |
| Other operating charges | 640/8 | €1,385 | €742 | -€643 | -46.5% |
| Gross operating margin | 9900 | €171,484 | €114,576 | -€56,909 | -33.2% |
| Operating profit (loss) | 9901 | €165,211 | €110,205 | -€55,006 | -33.3% |
| Financial income | 75/76B | €3,094 | €4,843 | +€1,750 | +56.6% |
| Recurring financial income | 75 | €3,094 | €4,843 | +€1,750 | +56.6% |
| Financial charges | 65/66B | €176 | €137 | -€39 | -22.3% |
| Recurring financial charges | 65 | €176 | €137 | -€39 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €168,129 | €114,911 | -€53,218 | -31.7% |
| Income taxes | 67/77 | €42,606 | €29,602 | -€13,004 | -30.5% |
| Profit (loss) for the period | 9904 | €125,523 | €85,309 | -€40,213 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €125,523 | €85,309 | -€40,213 | -32.0% |
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 10 October 2026 via checked.be.