WOW CONCEPT: 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.
WOW CONCEPT
Largest movements
- Cash +€34,074
up €34,074 (+1487.3%), from €2,291 to €36,365
mainly Other debts (+€30,000) and Net result for the year (+€29,763)
- Tangible fixed assets +€10,636
up €10,636 (+12.6%), from €84,178 to €94,814
of which Leasing and similar rights: +€33,388
- Receivables within one year -€10,336
down €10,336 (-21.8%), from €47,347 to €37,011
of which Other amounts receivable: -€10,051
- Other debts +€30,000
new in 2025: €30,000
- Trade debts +€20,117
up €20,117 (+839.6%), from €2,396 to €22,513
- Debts after one year -€14,106
down €14,106 (-33.7%), from €41,893 to €27,787
- Profit (loss) carried forward -€4,736
down €4,736 (-7.5%), from €62,971 to €58,235
- Tax, wage and social debts +€3,931
up €3,931 (+30.6%), from €12,856 to €16,787
of which Taxes: +€10,931
- Gross operating margin +€25,427
up €25,427 (+49.7%), from €51,129 to €76,556
- Taxes +€6,431
up €6,431 (+109.8%), from €5,856 to €12,287
- Depreciation +€4,762
up €4,762 (+20.9%), from €22,804 to €27,566
- Financial charges +€4,717
up €4,717 (+308.3%), from €1,530 to €6,247
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 | €139,222 | €174,428 | +€35,206 | +25.3% |
| Fixed assets | 21/28 | €84,178 | €94,814 | +€10,636 | +12.6% |
| Tangible fixed assets | 22/27 | €84,178 | €94,814 | +€10,636 | +12.6% |
| Plant, machinery and equipment | 23 | €491 | €1,164 | +€673 | +137.1% |
| Furniture and vehicles | 24 | €83,687 | €60,262 | -€23,425 | -28.0% |
| Leasing and similar rights | 25 | - | €33,388 | +€33,388 | |
| Current assets | 29/58 | €55,044 | €79,614 | +€24,570 | +44.6% |
| Amounts receivable within one year | 40/41 | €47,347 | €37,011 | -€10,336 | -21.8% |
| Trade receivables | 40 | €26,384 | €26,099 | -€285 | -1.1% |
| Other amounts receivable | 41 | €20,963 | €10,912 | -€10,051 | -47.9% |
| Cash at bank and in hand | 54/58 | €2,291 | €36,365 | +€34,074 | +1487.3% |
| Deferred charges and accrued income | 490/1 | €5,406 | €6,238 | +€832 | +15.4% |
| Total equity and liabilities | 10/49 | €139,222 | €174,428 | +€35,206 | +25.3% |
| Equity | 10/15 | €67,971 | €63,235 | -€4,736 | -7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,971 | €58,235 | -€4,736 | -7.5% |
| Amounts payable | 17/49 | €71,251 | €111,193 | +€39,942 | +56.1% |
| Amounts payable after more than one year | 17 | €41,893 | €27,787 | -€14,106 | -33.7% |
| Financial debts | 170/4 | €41,893 | €27,787 | -€14,106 | -33.7% |
| Amounts payable within one year | 42/48 | €29,358 | €83,406 | +€54,048 | +184.1% |
| Current portion of amounts payable after more than one year | 42 | €14,106 | €14,106 | = | 0.0% |
| Trade debts | 44 | €2,396 | €22,513 | +€20,117 | +839.6% |
| Suppliers | 440/4 | €2,396 | €22,513 | +€20,117 | +839.6% |
| Taxes, remuneration and social security | 45 | €12,856 | €16,787 | +€3,931 | +30.6% |
| Taxes | 450/3 | €5,856 | €16,787 | +€10,931 | +186.7% |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,804 | €27,566 | +€4,762 | +20.9% |
| Other operating charges | 640/8 | €1,481 | €723 | -€758 | -51.2% |
| Gross operating margin | 9900 | €51,129 | €76,556 | +€25,427 | +49.7% |
| Operating profit (loss) | 9901 | €26,844 | €48,267 | +€21,423 | +79.8% |
| Financial income | 75/76B | €2 | €30 | +€28 | +1400.0% |
| Recurring financial income | 75 | €2 | €30 | +€28 | +1400.0% |
| Financial charges | 65/66B | €1,530 | €6,247 | +€4,717 | +308.3% |
| Recurring financial charges | 65 | €1,530 | €6,247 | +€4,717 | +308.3% |
| Profit (loss) for the period before taxes | 9903 | €25,316 | €42,050 | +€16,734 | +66.1% |
| Income taxes | 67/77 | €5,856 | €12,287 | +€6,431 | +109.8% |
| Profit (loss) for the period | 9904 | €19,460 | €29,763 | +€10,303 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,460 | €29,763 | +€10,303 | +52.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.