WOONPLANNER: what changed
Two fiscal 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.
WOONPLANNER
Largest movements
- Stocks and contracts -€226,253
down €226,253 (-50.6%), from €447,473 to €221,221
- Cash +€135,090
up €135,090 (+57.0%), from €236,989 to €372,080
mainly Stocks and contracts (+€226,253) and Deferred charges and accrued income (+€35,245)
- Deferred charges and accrued income -€35,245
down €35,245 (-95.5%), from €36,897 to €1,653
- Receivables after one year +€8,984
new in 2025: €8,984
- Receivables within one year +€8,349
up €8,349 (+207.9%), from €4,016 to €12,364
- Other debts -€99,847
down €99,847 (-46.8%), from €213,203 to €113,356
- Debts after one year -€32,482
down €32,482 (-16.2%), from €200,000 to €167,518
- Profit (loss) carried forward +€10,100
up €10,100 (+7.0%), from €144,033 to €154,133
- Gross operating margin -€31,076
down €31,076 (-39.9%), from €77,874 to €46,798
- Financial charges -€28,204
down €28,204 (-87.8%), from €32,122 to €3,919
- Turnover -€15,693
down €15,693 (-2.5%), from €621,273 to €605,579
- Purchases and services +€15,383
up €15,383 (+2.8%), from €543,399 to €558,782
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.
Cash bridge derived
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 | €736,257 | €627,226 | -€109,031 | -14.8% |
| Fixed assets | 21/28 | €10,881 | €10,925 | +€44 | +0.4% |
| Tangible fixed assets | 22/27 | €10,881 | €10,925 | +€44 | +0.4% |
| Furniture and vehicles | 24 | €900 | €450 | -€450 | -50.0% |
| Assets under construction and advance payments | 27 | €9,981 | €10,475 | +€494 | +5.0% |
| Current assets | 29/58 | €725,376 | €616,301 | -€109,075 | -15.0% |
| Amounts receivable after more than one year | 29 | - | €8,984 | +€8,984 | |
| Other amounts receivable | 291 | - | €8,984 | +€8,984 | |
| Stocks and contracts in progress | 3 | €447,473 | €221,221 | -€226,253 | -50.6% |
| Stocks | 30/36 | €447,473 | €221,221 | -€226,253 | -50.6% |
| Amounts receivable within one year | 40/41 | €4,016 | €12,364 | +€8,349 | +207.9% |
| Trade receivables | 40 | €4,016 | €12,364 | +€8,349 | +207.9% |
| Cash at bank and in hand | 54/58 | €236,989 | €372,080 | +€135,090 | +57.0% |
| Deferred charges and accrued income | 490/1 | €36,897 | €1,653 | -€35,245 | -95.5% |
| Total equity and liabilities | 10/49 | €736,257 | €627,226 | -€109,031 | -14.8% |
| Equity | 10/15 | €264,493 | €274,593 | +€10,100 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,033 | €154,133 | +€10,100 | +7.0% |
| Amounts payable | 17/49 | €471,764 | €352,633 | -€119,131 | -25.3% |
| Amounts payable after more than one year | 17 | €200,000 | €167,518 | -€32,482 | -16.2% |
| Financial debts | 170/4 | €200,000 | €167,518 | -€32,482 | -16.2% |
| Amounts payable within one year | 42/48 | €271,764 | €185,115 | -€86,649 | -31.9% |
| Trade debts | 44 | €53,909 | €60,919 | +€7,011 | +13.0% |
| Suppliers | 440/4 | €51,712 | €56,256 | +€4,545 | +8.8% |
| Bills of exchange payable | 441 | €2,197 | €4,663 | +€2,466 | +112.2% |
| Taxes, remuneration and social security | 45 | €4,652 | €10,839 | +€6,188 | +133.0% |
| Taxes | 450/3 | €4,066 | €10,839 | +€6,774 | +166.6% |
| Remuneration and social security | 454/9 | €586 | - | -€586 | |
| Other amounts payable | 47/48 | €213,203 | €113,356 | -€99,847 | -46.8% |
| Turnover | 70 | €621,273 | €605,579 | -€15,693 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €543,399 | €558,782 | +€15,383 | +2.8% |
| Remuneration, social security and pensions | 62 | €1,015 | - | -€1,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,510 | €450 | -€2,060 | -82.1% |
| Other operating charges | 640/8 | €1,344 | €3,158 | +€1,815 | +135.1% |
| Gross operating margin | 9900 | €77,874 | €46,798 | -€31,076 | -39.9% |
| Operating profit (loss) | 9901 | €73,005 | €43,190 | -€29,816 | -40.8% |
| Financial income | 75/76B | €70 | €38 | -€32 | -46.1% |
| Recurring financial income | 75 | €70 | €38 | -€32 | -46.1% |
| Financial charges | 65/66B | €32,122 | €3,919 | -€28,204 | -87.8% |
| Recurring financial charges | 65 | €32,122 | €3,919 | -€28,204 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €40,953 | €39,308 | -€1,644 | -4.0% |
| Income taxes | 67/77 | €11,131 | €9,208 | -€1,923 | -17.3% |
| Profit (loss) for the period | 9904 | €29,822 | €30,100 | +€278 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,822 | €30,100 | +€278 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.