WOTIC: 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.
WOTIC
Largest movements
- Tangible fixed assets -€11,184
down €11,184 (-4.6%), from €245,330 to €234,146
of which Land and buildings: -€10,532
- Cash +€4,801
up €4,801 (+38.3%), from €12,551 to €17,353
mainly Depreciation (+€11,184) and Investment in fixed assets (net) (+€2,378)
- Reserves -€3,598
down €3,598 (-2.0%), from €177,436 to €173,838
of which Tax-exempt reserves: -€3,598
- Other debts -€3,075
down €3,075 (-6.0%), from €51,296 to €48,221
- Financial charges +€2,665
up €2,665 (+651.8%), from €409 to €3,073
- Gross operating margin -€935
down €935 (-8.6%), from €10,823 to €9,889
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 | €268,788 | €259,681 | -€9,107 | -3.4% |
| Fixed assets | 21/28 | €255,695 | €242,134 | -€13,561 | -5.3% |
| Tangible fixed assets | 22/27 | €245,330 | €234,146 | -€11,184 | -4.6% |
| Land and buildings | 22 | €243,644 | €233,111 | -€10,532 | -4.3% |
| Plant, machinery and equipment | 23 | €1,240 | €927 | -€313 | -25.2% |
| Furniture and vehicles | 24 | €446 | €108 | -€338 | -75.9% |
| Financial fixed assets | 28 | €10,365 | €7,988 | -€2,378 | -22.9% |
| Current assets | 29/58 | €13,093 | €17,547 | +€4,455 | +34.0% |
| Amounts receivable within one year | 40/41 | €12 | - | -€12 | |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €12,551 | €17,353 | +€4,801 | +38.3% |
| Deferred charges and accrued income | 490/1 | €529 | €195 | -€334 | -63.2% |
| Total equity and liabilities | 10/49 | €268,788 | €259,681 | -€9,107 | -3.4% |
| Equity | 10/15 | €178,344 | €173,587 | -€4,758 | -2.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €177,436 | €173,838 | -€3,598 | -2.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,577 | €71,979 | -€3,598 | -4.8% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,289 | -€6,449 | -€1,159 | -21.9% |
| Provisions and deferred taxes | 16 | €38,916 | €37,063 | -€1,853 | -4.8% |
| Deferred taxes | 168 | €38,916 | €37,063 | -€1,853 | -4.8% |
| Amounts payable | 17/49 | €51,527 | €49,031 | -€2,496 | -4.8% |
| Amounts payable within one year | 42/48 | €51,527 | €49,031 | -€2,496 | -4.8% |
| Trade debts | 44 | €231 | €810 | +€579 | +251.1% |
| Suppliers | 440/4 | €231 | €810 | +€579 | +251.1% |
| Other amounts payable | 47/48 | €51,296 | €48,221 | -€3,075 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,184 | €11,184 | = | 0.0% |
| Other operating charges | 640/8 | €2,178 | €2,244 | +€66 | +3.0% |
| Non-recurring operating charges | 66A | €13 | - | -€13 | |
| Gross operating margin | 9900 | €10,823 | €9,889 | -€935 | -8.6% |
| Operating profit (loss) | 9901 | -€2,551 | -€3,539 | -€988 | -38.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +425.9% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +425.9% |
| Financial charges | 65/66B | €409 | €3,073 | +€2,665 | +651.8% |
| Recurring financial charges | 65 | €409 | €3,073 | +€2,665 | +651.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,960 | -€6,611 | -€3,651 | -123.4% |
| Transfer from deferred taxes | 780 | €1,853 | €1,853 | = | 0.0% |
| Income taxes | 67/77 | -€28 | -€0 | +€28 | +98.7% |
| Profit (loss) for the period | 9904 | -€1,078 | -€4,758 | -€3,679 | -341.1% |
| Transfer from tax-exempt reserves | 789 | €3,598 | €3,598 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,520 | -€1,159 | -€3,679 |
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 5 October 2026 via checked.be.