WOOPIUS: 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.
WOOPIUS
Largest movements
- Tangible fixed assets -€6,925
down €6,925 (-41.7%), from €16,612 to €9,687
of which Furniture and vehicles: -€3,748
- Profit (loss) carried forward -€6,535
down €6,535 (-6.1%), from -€106,685 to -€113,220
- Other debts -€402
down €402 (-0.5%), from €88,392 to €87,990
- Trade debts +€190
new in 2025: €190
- Gross operating margin +€7,629
up €7,629, from -€5,873 to €1,756
- Depreciation -€1,609
down €1,609 (-17.4%), from €9,227 to €7,618
- Other operating charges +€590
new in 2025: €590
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 | €17,907 | €11,160 | -€6,747 | -37.7% |
| Fixed assets | 21/28 | €16,612 | €9,687 | -€6,925 | -41.7% |
| Tangible fixed assets | 22/27 | €16,612 | €9,687 | -€6,925 | -41.7% |
| Land and buildings | 22 | €7,339 | €3,700 | -€3,639 | -49.6% |
| Plant, machinery and equipment | 23 | - | €462 | +€462 | |
| Furniture and vehicles | 24 | €9,273 | €5,525 | -€3,748 | -40.4% |
| Current assets | 29/58 | €1,295 | €1,473 | +€178 | +13.7% |
| Amounts receivable within one year | 40/41 | €297 | €475 | +€178 | +59.9% |
| Trade receivables | 40 | - | €432 | +€432 | |
| Other amounts receivable | 41 | €297 | €43 | -€254 | -85.5% |
| Cash at bank and in hand | 54/58 | €998 | €998 | = | 0.0% |
| Total equity and liabilities | 10/49 | €17,907 | €11,160 | -€6,747 | -37.7% |
| Equity | 10/15 | -€100,485 | -€107,020 | -€6,535 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,685 | -€113,220 | -€6,535 | -6.1% |
| Amounts payable | 17/49 | €118,392 | €118,180 | -€212 | -0.2% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,392 | €88,180 | -€212 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | - | €190 | +€190 | |
| Suppliers | 440/4 | - | €190 | +€190 | |
| Other amounts payable | 47/48 | €88,392 | €87,990 | -€402 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,227 | €7,618 | -€1,609 | -17.4% |
| Other operating charges | 640/8 | - | €590 | +€590 | |
| Gross operating margin | 9900 | -€5,873 | €1,756 | +€7,629 | |
| Operating profit (loss) | 9901 | -€15,100 | -€6,452 | +€8,648 | +57.3% |
| Financial charges | 65/66B | €67 | €83 | +€16 | +23.9% |
| Recurring financial charges | 65 | €67 | €83 | +€16 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,167 | -€6,535 | +€8,632 | +56.9% |
| Profit (loss) for the period | 9904 | -€15,167 | -€6,535 | +€8,632 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,167 | -€6,535 | +€8,632 | +56.9% |
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 16 October 2026 via checked.be.