WOUIP: 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.
WOUIP
Largest movements
- Cash -€9,564
down €9,564 (-29.3%), from €32,692 to €23,128
mainly Debts after one year (-€12,000) and Net result for the year (-€7,904)
- Stocks and contracts -€7,626
down €7,626 (-15.6%), from €48,840 to €41,215
- Debts after one year -€12,000
down €12,000 (-85.7%), from €14,000 to €2,000
- Profit (loss) carried forward -€7,904
down €7,904 (-57.8%), from €13,680 to €5,776
- Tax, wage and social debts +€4,672
up €4,672 (+43.2%), from €10,811 to €15,484
of which Remuneration and social security: +€4,638
- Current portion of long-term debt -€4,000
down €4,000 (-25.0%), from €16,000 to €12,000
- Trade debts +€2,841
up €2,841 (+21.3%), from €13,341 to €16,182
- Staff costs +€6,074
up €6,074 (+29.5%), from €20,592 to €26,666
- Turnover +€3,867
up €3,867 (+2.6%), from €151,506 to €155,373
- Gross operating margin +€2,019
up €2,019 (+20.2%), from €9,999 to €12,019
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 | €81,833 | €65,441 | -€16,391 | -20.0% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €81,773 | €65,381 | -€16,391 | -20.0% |
| Stocks and contracts in progress | 3 | €48,840 | €41,215 | -€7,626 | -15.6% |
| Stocks | 30/36 | €48,840 | €41,215 | -€7,626 | -15.6% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €32,692 | €23,128 | -€9,564 | -29.3% |
| Deferred charges and accrued income | 490/1 | €240 | €1,038 | +€798 | +331.9% |
| Total equity and liabilities | 10/49 | €81,833 | €65,441 | -€16,391 | -20.0% |
| Equity | 10/15 | €27,680 | €19,776 | -€7,904 | -28.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,680 | €5,776 | -€7,904 | -57.8% |
| Amounts payable | 17/49 | €54,153 | €45,666 | -€8,487 | -15.7% |
| Amounts payable after more than one year | 17 | €14,000 | €2,000 | -€12,000 | -85.7% |
| Financial debts | 170/4 | €14,000 | €2,000 | -€12,000 | -85.7% |
| Amounts payable within one year | 42/48 | €40,153 | €43,666 | +€3,513 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €16,000 | €12,000 | -€4,000 | -25.0% |
| Trade debts | 44 | €13,341 | €16,182 | +€2,841 | +21.3% |
| Suppliers | 440/4 | €13,341 | €16,182 | +€2,841 | +21.3% |
| Taxes, remuneration and social security | 45 | €10,811 | €15,484 | +€4,672 | +43.2% |
| Taxes | 450/3 | €7,047 | €7,081 | +€35 | +0.5% |
| Remuneration and social security | 454/9 | €3,765 | €8,402 | +€4,638 | +123.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €151,506 | €155,373 | +€3,867 | +2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €141,948 | €143,355 | +€1,407 | +1.0% |
| Remuneration, social security and pensions | 62 | €20,592 | €26,666 | +€6,074 | +29.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,864 | -€9,159 | -€1,294 | -16.5% |
| Other operating charges | 640/8 | €186 | €259 | +€74 | +39.7% |
| Gross operating margin | 9900 | €9,999 | €12,019 | +€2,019 | +20.2% |
| Operating profit (loss) | 9901 | -€2,913 | -€5,748 | -€2,834 | -97.3% |
| Financial income | 75/76B | €68 | €8 | -€60 | -88.0% |
| Recurring financial income | 75 | €68 | €8 | -€60 | -88.0% |
| Financial charges | 65/66B | €1,794 | €2,024 | +€230 | +12.8% |
| Recurring financial charges | 65 | €1,794 | €2,024 | +€230 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,639 | -€7,763 | -€3,124 | -67.3% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€4,767 | -€7,904 | -€3,137 | -65.8% |
| Transfer from tax-exempt reserves | 789 | €10,000 | - | -€10,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,233 | -€7,904 | -€13,137 |
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 10 October 2026 via checked.be.