WOTU: 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.
WOTU
Largest movements
- Tangible fixed assets +€166,000
new in 2025: €166,000
- Cash +€20,208
up €20,208 (+44.8%), from €45,145 to €65,353
mainly Other debts (+€283,176) and Net result for the year (+€36,005)
- Receivables within one year -€4,584
down €4,584 (-14.9%), from €30,862 to €26,278
of which Trade receivables: -€3,469
- Other debts +€283,176
up €283,176, from €0 to €283,176
- Profit (loss) carried forward -€98,187
down €98,187 (-100%), from €98,187 to €0
- Other operating charges +€20,213
up €20,213 (+6,765%), from €299 to €20,512
- Gross operating margin +€4,479
up €4,479 (+4.0%), from €111,158 to €115,637
- Taxes -€4,023
down €4,023 (-24.5%), from €16,408 to €12,385
- Financial income +€1,582
up €1,582 (+2,510%), from €63 to €1,645
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 | €136,199 | €319,355 | +€183,156 | +134% |
| Fixed assets | 21/28 | €192 | €166,000 | +€165,808 | +86,489% |
| Tangible fixed assets | 22/27 | - | €166,000 | +€166,000 | |
| Land and buildings | 22 | - | €166,000 | +€166,000 | |
| Financial fixed assets | 28 | €192 | €0 | -€192 | -100% |
| Current assets | 29/58 | €136,007 | €153,355 | +€17,348 | +12.8% |
| Amounts receivable within one year | 40/41 | €30,862 | €26,278 | -€4,584 | -14.9% |
| Trade receivables | 40 | €29,747 | €26,278 | -€3,469 | -11.7% |
| Other amounts receivable | 41 | €1,115 | €0 | -€1,115 | -100% |
| Current investments | 50/53 | €60,000 | €61,395 | +€1,395 | +2.3% |
| Cash at bank and in hand | 54/58 | €45,145 | €65,353 | +€20,208 | +44.8% |
| Deferred charges and accrued income | 490/1 | €0 | €329 | +€329 | |
| Total equity and liabilities | 10/49 | €136,199 | €319,355 | +€183,156 | +134% |
| Equity | 10/15 | €103,187 | €5,000 | -€98,187 | -95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,187 | €0 | -€98,187 | -100% |
| Amounts payable | 17/49 | €33,012 | €314,355 | +€281,343 | +852% |
| Amounts payable within one year | 42/48 | €33,012 | €314,355 | +€281,343 | +852% |
| Trade debts | 44 | €15,116 | €14,810 | -€305 | -2.0% |
| Suppliers | 440/4 | €15,116 | €14,810 | -€305 | -2.0% |
| Advances received on contracts in progress | 46 | €247 | €0 | -€247 | -100% |
| Taxes, remuneration and social security | 45 | €17,649 | €16,368 | -€1,281 | -7.3% |
| Taxes | 450/3 | €11,588 | €10,113 | -€1,475 | -12.7% |
| Remuneration and social security | 454/9 | €6,061 | €6,256 | +€195 | +3.2% |
| Other amounts payable | 47/48 | €0 | €283,176 | +€283,176 | |
| Remuneration, social security and pensions | 62 | €48,008 | €48,291 | +€283 | +0.6% |
| Other operating charges | 640/8 | €299 | €20,512 | +€20,213 | +6,765% |
| Gross operating margin | 9900 | €111,158 | €115,637 | +€4,479 | +4.0% |
| Operating profit (loss) | 9901 | €62,851 | €46,834 | -€16,017 | -25.5% |
| Financial income | 75/76B | €63 | €1,645 | +€1,582 | +2,510% |
| Recurring financial income | 75 | €63 | €1,645 | +€1,582 | +2,510% |
| Financial charges | 65/66B | €84 | €89 | +€5 | +5.6% |
| Recurring financial charges | 65 | €84 | €89 | +€5 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €62,830 | €48,390 | -€14,440 | -23.0% |
| Income taxes | 67/77 | €16,408 | €12,385 | -€4,023 | -24.5% |
| Profit (loss) for the period | 9904 | €46,422 | €36,005 | -€10,417 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,422 | €36,005 | -€10,417 | -22.4% |
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 15 October 2026 via checked.be.