WOONCONCEPT & PARTNERS: 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.
WOONCONCEPT & PARTNERS
Largest movements
- Receivables within one year +€42,031
up €42,031 (+138%), from €30,419 to €72,449
of which Trade receivables: +€53,701
- Tangible fixed assets -€28,377
down €28,377 (-16.7%), from €169,987 to €141,610
- Cash -€24,248
down €24,248 (-44.7%), from €54,202 to €29,954
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€42,031)
- Profit (loss) carried forward -€50,000
down €50,000 (-33.3%), from €150,098 to €100,098
- Reserves +€33,936
up €33,936 (+1,697%), from €2,000 to €35,936
of which Distributable reserves: +€33,936
- Tax, wage and social debts +€16,461
up €16,461 (+153%), from €10,787 to €27,248
- Debts after one year -€15,065
down €15,065 (-48.2%), from €31,255 to €16,190
- Other debts +€8,953
up €8,953 (+13,496%), from €66 to €9,020
- Gross operating margin +€50,210
up €50,210 (+119%), from €42,323 to €92,534
- Taxes +€16,671
up €16,671 (+345%), from €4,830 to €21,501
- Staff costs +€2,622
up €2,622 (+380%), from €690 to €3,312
- Financial charges -€1,931
down €1,931 (-48.9%), from €3,952 to €2,022
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 | €256,486 | €246,764 | -€9,722 | -3.8% |
| Fixed assets | 21/28 | €170,805 | €142,428 | -€28,377 | -16.6% |
| Tangible fixed assets | 22/27 | €169,987 | €141,610 | -€28,377 | -16.7% |
| Land and buildings | 22 | €96,737 | €82,621 | -€14,117 | -14.6% |
| Plant, machinery and equipment | 23 | €19,133 | €16,044 | -€3,089 | -16.1% |
| Furniture and vehicles | 24 | €49,305 | €38,133 | -€11,172 | -22.7% |
| Other tangible fixed assets | 26 | €4,813 | €4,813 | = | 0.0% |
| Financial fixed assets | 28 | €818 | €818 | = | 0.0% |
| Current assets | 29/58 | €85,681 | €104,336 | +€18,655 | +21.8% |
| Amounts receivable within one year | 40/41 | €30,419 | €72,449 | +€42,031 | +138% |
| Trade receivables | 40 | €15,249 | €68,950 | +€53,701 | +352% |
| Other amounts receivable | 41 | €15,170 | €3,499 | -€11,671 | -76.9% |
| Cash at bank and in hand | 54/58 | €54,202 | €29,954 | -€24,248 | -44.7% |
| Deferred charges and accrued income | 490/1 | €1,060 | €1,933 | +€873 | +82.3% |
| Total equity and liabilities | 10/49 | €256,486 | €246,764 | -€9,722 | -3.8% |
| Equity | 10/15 | €172,098 | €156,034 | -€16,064 | -9.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €35,936 | +€33,936 | +1,697% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | - | €33,936 | +€33,936 | |
| Profit (loss) carried forward | 14 | €150,098 | €100,098 | -€50,000 | -33.3% |
| Amounts payable | 17/49 | €84,389 | €90,731 | +€6,342 | +7.5% |
| Amounts payable after more than one year | 17 | €31,255 | €16,190 | -€15,065 | -48.2% |
| Financial debts | 170/4 | €31,255 | €16,190 | -€15,065 | -48.2% |
| Amounts payable within one year | 42/48 | €53,134 | €74,541 | +€21,407 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €39,913 | €35,867 | -€4,047 | -10.1% |
| Trade debts | 44 | €2,367 | €2,406 | +€40 | +1.7% |
| Suppliers | 440/4 | €2,367 | €2,406 | +€40 | +1.7% |
| Taxes, remuneration and social security | 45 | €10,787 | €27,248 | +€16,461 | +153% |
| Taxes | 450/3 | €10,787 | €27,248 | +€16,461 | +153% |
| Other amounts payable | 47/48 | €66 | €9,020 | +€8,953 | +13,496% |
| Remuneration, social security and pensions | 62 | €690 | €3,312 | +€2,622 | +380% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,838 | €29,796 | -€42 | -0.1% |
| Other operating charges | 640/8 | €2,831 | €1,967 | -€864 | -30.5% |
| Gross operating margin | 9900 | €42,323 | €92,534 | +€50,210 | +119% |
| Operating profit (loss) | 9901 | €8,963 | €57,458 | +€48,495 | +541% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,952 | €2,022 | -€1,931 | -48.9% |
| Recurring financial charges | 65 | €3,952 | €2,022 | -€1,931 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €5,011 | €55,437 | +€50,426 | +1,006% |
| Income taxes | 67/77 | €4,830 | €21,501 | +€16,671 | +345% |
| Profit (loss) for the period | 9904 | €181 | €33,936 | +€33,755 | +18,658% |
| Profit (loss) for the period to be appropriated | 9905 | €181 | €33,936 | +€33,755 | +18,658% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.