WOOSD: 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.
WOOSD
Largest movements
- Cash +€9,507
up €9,507 (+134.1%), from €7,090 to €16,597
mainly Net result for the year (+€20,415) and Other debts (+€17,759)
- Tangible fixed assets -€8,199
down €8,199 (-29.6%), from €27,740 to €19,540
of which Furniture and vehicles: -€7,893
- Current investments +€5,771
new in 2025: €5,771
- Stocks and contracts -€3,754
down €3,754 (-36.4%), from €10,308 to €6,554
- Receivables within one year -€2,226
down €2,226 (-16.0%), from €13,904 to €11,678
of which Trade receivables: -€1,579
- Debts after one year -€20,000
down €20,000 (-57.1%), from €35,000 to €15,000
- Other debts +€17,759
up €17,759 (+240.3%), from €7,390 to €25,149
- Tax, wage and social debts +€7,068
up €7,068 (+3928.2%), from €180 to €7,248
of which Taxes: +€7,068
- Trade debts -€3,000
down €3,000 (-52.2%), from €5,750 to €2,749
- Reserves -€1,686
down €1,686 (-100.0%), from €1,686 to €0
- Taxes +€2,317
up €2,317 (+1328.5%), from €174 to €2,491
- Gross operating margin -€2,192
down €2,192 (-6.2%), from €35,204 to €33,012
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 | €60,006 | €60,546 | +€540 | +0.9% |
| Fixed assets | 21/28 | €27,741 | €19,541 | -€8,199 | -29.6% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,740 | €19,540 | -€8,199 | -29.6% |
| Land and buildings | 22 | €1,632 | €2,382 | +€750 | +45.9% |
| Plant, machinery and equipment | 23 | €2,998 | €1,942 | -€1,056 | -35.2% |
| Furniture and vehicles | 24 | €23,109 | €15,216 | -€7,893 | -34.2% |
| Current assets | 29/58 | €32,265 | €41,005 | +€8,739 | +27.1% |
| Stocks and contracts in progress | 3 | €10,308 | €6,554 | -€3,754 | -36.4% |
| Stocks | 30/36 | €10,308 | €6,554 | -€3,754 | -36.4% |
| Amounts receivable within one year | 40/41 | €13,904 | €11,678 | -€2,226 | -16.0% |
| Trade receivables | 40 | €13,257 | €11,678 | -€1,579 | -11.9% |
| Other amounts receivable | 41 | €647 | €0 | -€647 | -100.0% |
| Current investments | 50/53 | - | €5,771 | +€5,771 | |
| Cash at bank and in hand | 54/58 | €7,090 | €16,597 | +€9,507 | +134.1% |
| Deferred charges and accrued income | 490/1 | €963 | €404 | -€559 | -58.0% |
| Total equity and liabilities | 10/49 | €60,006 | €60,546 | +€540 | +0.9% |
| Equity | 10/15 | €11,686 | €10,000 | -€1,686 | -14.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,686 | €0 | -€1,686 | -100.0% |
| Distributable reserves | 133 | €1,686 | €0 | -€1,686 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,320 | €50,546 | +€2,226 | +4.6% |
| Amounts payable after more than one year | 17 | €35,000 | €15,000 | -€20,000 | -57.1% |
| Other amounts payable | 178/9 | €35,000 | €15,000 | -€20,000 | -57.1% |
| Amounts payable within one year | 42/48 | €13,320 | €35,146 | +€21,827 | +163.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,750 | €2,749 | -€3,000 | -52.2% |
| Suppliers | 440/4 | €5,750 | €2,749 | -€3,000 | -52.2% |
| Taxes, remuneration and social security | 45 | €180 | €7,248 | +€7,068 | +3928.2% |
| Taxes | 450/3 | €180 | €7,248 | +€7,068 | +3928.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,390 | €25,149 | +€17,759 | +240.3% |
| Accrued charges and deferred income | 492/3 | €0 | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,408 | €9,176 | -€232 | -2.5% |
| Other operating charges | 640/8 | €816 | €949 | +€134 | +16.4% |
| Gross operating margin | 9900 | €35,204 | €33,012 | -€2,192 | -6.2% |
| Operating profit (loss) | 9901 | €24,979 | €22,887 | -€2,093 | -8.4% |
| Financial income | 75/76B | €3 | €48 | +€45 | +1494.4% |
| Recurring financial income | 75 | €3 | €48 | +€45 | +1494.4% |
| Financial charges | 65/66B | €29 | €29 | -€0 | -1.2% |
| Recurring financial charges | 65 | €29 | €29 | -€0 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €24,953 | €22,906 | -€2,047 | -8.2% |
| Income taxes | 67/77 | €174 | €2,491 | +€2,317 | +1328.5% |
| Profit (loss) for the period | 9904 | €24,779 | €20,415 | -€4,364 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,779 | €20,415 | -€4,364 | -17.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.