WOSTYN: 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.
WOSTYN
Largest movements
- Cash +€278,879
up €278,879 (+47.3%), from €589,862 to €868,741
mainly Depreciation (+€176,557) and Debts after one year (+€122,416)
- Tangible fixed assets -€209,213
down €209,213 (-6.2%), from €3.4m to €3.1m
of which Land and buildings: -€193,169
- Accrued charges and deferred income -€165,005
down €165,005 (-76.8%), from €214,835 to €49,830
- Debts after one year +€122,416
up €122,416 (+4.6%), from €2.7m to €2.8m
- Reserves +€64,716
up €64,716 (+95.1%), from €68,059 to €132,775
of which Tax-exempt reserves: +€64,716
- Profit (loss) carried forward +€42,425
up €42,425 (+15.0%), from -€283,395 to -€240,970
- Financial charges -€165,004
down €165,004 (-76.8%), from €214,902 to €49,898
- Gross operating margin +€100,247
up €100,247 (+41.2%), from €243,323 to €343,570
- Purchases and services -€26,709
down €26,709 (-48.7%), from €54,883 to €28,174
- Financial income +€12,598
up €12,598 (+333.1%), from €3,782 to €16,380
- Turnover +€11,074
up €11,074 (+5.3%), from €208,248 to €219,322
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 | €3,965,111 | €4,039,474 | +€74,363 | +1.9% |
| Fixed assets | 21/28 | €3,357,455 | €3,148,242 | -€209,213 | -6.2% |
| Tangible fixed assets | 22/27 | €3,357,455 | €3,148,242 | -€209,213 | -6.2% |
| Land and buildings | 22 | €3,283,762 | €3,090,593 | -€193,169 | -5.9% |
| Plant, machinery and equipment | 23 | €13,944 | €12,751 | -€1,193 | -8.6% |
| Furniture and vehicles | 24 | €59,749 | €44,898 | -€14,851 | -24.9% |
| Current assets | 29/58 | €607,656 | €891,232 | +€283,576 | +46.7% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,391 | €10,016 | +€4,625 | +85.8% |
| Trade receivables | 40 | €4,331 | €5,340 | +€1,009 | +23.3% |
| Other amounts receivable | 41 | €1,060 | €4,676 | +€3,616 | +341.1% |
| Cash at bank and in hand | 54/58 | €589,862 | €868,741 | +€278,879 | +47.3% |
| Deferred charges and accrued income | 490/1 | €2,403 | €2,475 | +€72 | +3.0% |
| Total equity and liabilities | 10/49 | €3,965,111 | €4,039,474 | +€74,363 | +1.9% |
| Equity | 10/15 | €444,664 | €551,805 | +€107,141 | +24.1% |
| Contributions | 10/11 | €660,000 | €660,000 | = | 0.0% |
| Capital | 10 | €660,000 | €660,000 | = | 0.0% |
| Issued capital | 100 | €660,000 | €660,000 | = | 0.0% |
| Reserves | 13 | €68,059 | €132,775 | +€64,716 | +95.1% |
| Non-distributable reserves | 130/1 | €66,000 | €66,000 | = | 0.0% |
| Legal reserve | 130 | €66,000 | €66,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,059 | €66,775 | +€64,716 | +3143.1% |
| Profit (loss) carried forward | 14 | -€283,395 | -€240,970 | +€42,425 | +15.0% |
| Provisions and deferred taxes | 16 | €25,000 | €21,572 | -€3,428 | -13.7% |
| Provisions for liabilities and charges | 160/5 | €25,000 | - | -€25,000 | |
| Other liabilities and charges | 164/5 | €25,000 | - | -€25,000 | |
| Deferred taxes | 168 | - | €21,572 | +€21,572 | |
| Amounts payable | 17/49 | €3,495,447 | €3,466,097 | -€29,350 | -0.8% |
| Amounts payable after more than one year | 17 | €2,684,952 | €2,807,368 | +€122,416 | +4.6% |
| Financial debts | 170/4 | €2,684,952 | €2,807,368 | +€122,416 | +4.6% |
| Amounts payable within one year | 42/48 | €595,660 | €608,899 | +€13,239 | +2.2% |
| Trade debts | 44 | €7,551 | €462 | -€7,089 | -93.9% |
| Suppliers | 440/4 | €7,551 | €462 | -€7,089 | -93.9% |
| Taxes, remuneration and social security | 45 | €5,975 | €6,389 | +€414 | +6.9% |
| Taxes | 450/3 | €5,975 | €6,389 | +€414 | +6.9% |
| Other amounts payable | 47/48 | €582,134 | €602,048 | +€19,914 | +3.4% |
| Accrued charges and deferred income | 492/3 | €214,835 | €49,830 | -€165,005 | -76.8% |
| Turnover | 70 | €208,248 | €219,322 | +€11,074 | +5.3% |
| Non-recurring operating income | 76A | €89,959 | €125,344 | +€35,385 | +39.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,883 | €28,174 | -€26,709 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,037 | €176,557 | -€4,480 | -2.5% |
| Other operating charges | 640/8 | €2,549 | €4,088 | +€1,539 | +60.4% |
| Gross operating margin | 9900 | €243,323 | €343,570 | +€100,247 | +41.2% |
| Operating profit (loss) | 9901 | €59,737 | €162,925 | +€103,188 | +172.7% |
| Financial income | 75/76B | €3,782 | €16,380 | +€12,598 | +333.1% |
| Recurring financial income | 75 | €3,782 | €16,380 | +€12,598 | +333.1% |
| Financial charges | 65/66B | €214,902 | €49,898 | -€165,004 | -76.8% |
| Recurring financial charges | 65 | €214,902 | €49,898 | -€165,004 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | -€151,383 | €129,407 | +€280,790 | |
| Transfer from deferred taxes | 780 | - | €2,209 | +€2,209 | |
| Transfer to deferred taxes | 680 | - | €23,781 | +€23,781 | |
| Income taxes | 67/77 | €592 | €694 | +€102 | +17.2% |
| Profit (loss) for the period | 9904 | -€151,975 | €107,141 | +€259,116 | |
| Transfer from tax-exempt reserves | 789 | - | €6,628 | +€6,628 | |
| Transfer to tax-exempt reserves | 689 | - | €71,344 | +€71,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€151,975 | €42,425 | +€194,400 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.