WOUTCONSTRUCT: 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.
WOUTCONSTRUCT
Largest movements
- Cash -€31,274
down €31,274 (-76.7%), from €40,754 to €9,480
mainly Trade debts (-€19,736) and Investment in fixed assets (net) (-€18,956)
- Tangible fixed assets +€9,125
up €9,125 (+21.6%), from €42,164 to €51,290
of which Plant, machinery and equipment: +€5,708
- Receivables within one year +€8,655
up €8,655 (+16.8%), from €51,409 to €60,064
of which Trade receivables: +€5,265
- Trade debts -€19,736
down €19,736 (-51.3%), from €38,492 to €18,756
- Profit (loss) carried forward +€17,256
up €17,256 (+21.6%), from €79,743 to €97,000
- Other debts -€9,885
down €9,885 (-31.4%), from €31,527 to €21,642
- Depreciation -€2,279
down €2,279 (-18.8%), from €12,110 to €9,831
- Gross operating margin +€958
up €958 (+3.0%), from €31,520 to €32,479
- Taxes -€871
down €871 (-18.3%), from €4,754 to €3,883
- Other operating charges +€484
up €484 (+80.0%), from €604 to €1,088
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 | €158,763 | €146,397 | -€12,365 | -7.8% |
| Fixed assets | 21/28 | €42,164 | €51,290 | +€9,125 | +21.6% |
| Tangible fixed assets | 22/27 | €42,164 | €51,290 | +€9,125 | +21.6% |
| Plant, machinery and equipment | 23 | €7,450 | €13,158 | +€5,708 | +76.6% |
| Furniture and vehicles | 24 | €34,715 | €38,131 | +€3,417 | +9.8% |
| Current assets | 29/58 | €116,598 | €95,108 | -€21,490 | -18.4% |
| Amounts receivable within one year | 40/41 | €51,409 | €60,064 | +€8,655 | +16.8% |
| Trade receivables | 40 | €46,840 | €52,104 | +€5,265 | +11.2% |
| Other amounts receivable | 41 | €4,569 | €7,960 | +€3,391 | +74.2% |
| Cash at bank and in hand | 54/58 | €40,754 | €9,480 | -€31,274 | -76.7% |
| Deferred charges and accrued income | 490/1 | €24,436 | €25,564 | +€1,128 | +4.6% |
| Total equity and liabilities | 10/49 | €158,763 | €146,397 | -€12,365 | -7.8% |
| Equity | 10/15 | €88,743 | €106,000 | +€17,256 | +19.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,743 | €97,000 | +€17,256 | +21.6% |
| Amounts payable | 17/49 | €70,019 | €40,398 | -€29,622 | -42.3% |
| Amounts payable within one year | 42/48 | €70,019 | €40,398 | -€29,622 | -42.3% |
| Trade debts | 44 | €38,492 | €18,756 | -€19,736 | -51.3% |
| Suppliers | 440/4 | €38,492 | €18,756 | -€19,736 | -51.3% |
| Other amounts payable | 47/48 | €31,527 | €21,642 | -€9,885 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,110 | €9,831 | -€2,279 | -18.8% |
| Other operating charges | 640/8 | €604 | €1,088 | +€484 | +80.0% |
| Gross operating margin | 9900 | €31,520 | €32,479 | +€958 | +3.0% |
| Operating profit (loss) | 9901 | €18,806 | €21,560 | +€2,754 | +14.6% |
| Financial income | 75/76B | - | €97 | +€97 | |
| Recurring financial income | 75 | - | €97 | +€97 | |
| Financial charges | 65/66B | €723 | €518 | -€206 | -28.5% |
| Recurring financial charges | 65 | €723 | €518 | -€206 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €18,083 | €21,139 | +€3,057 | +16.9% |
| Income taxes | 67/77 | €4,754 | €3,883 | -€871 | -18.3% |
| Profit (loss) for the period | 9904 | €13,329 | €17,256 | +€3,927 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,329 | €17,256 | +€3,927 | +29.5% |
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.