WOWLAB: 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.
WOWLAB
Largest movements
- Cash +€37,979
up €37,979 (+136%), from €27,985 to €65,965
mainly Receivables within one year (+€28,044) and Net result for the year (+€10,735)
- Receivables within one year -€28,044
down €28,044 (-58.2%), from €48,158 to €20,114
of which Trade receivables: -€26,398
- Other debts -€10,500
down €10,500 (-8.0%), from €131,989 to €121,489
- Reserves +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
of which Distributable reserves: +€10,000
- Trade debts +€7,338
up €7,338 (+42.7%), from €17,175 to €24,512
- Tax, wage and social debts +€2,363
up €2,363 (+12.9%), from €18,331 to €20,694
- Gross operating margin -€12,870
down €12,870 (-43.2%), from €29,791 to €16,922
- Taxes -€4,889
down €4,889 (-44.4%), from €11,012 to €6,123
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 | €76,143 | €86,079 | +€9,936 | +13.0% |
| Current assets | 29/58 | €76,143 | €86,079 | +€9,936 | +13.0% |
| Amounts receivable within one year | 40/41 | €48,158 | €20,114 | -€28,044 | -58.2% |
| Trade receivables | 40 | €46,512 | €20,114 | -€26,398 | -56.8% |
| Other amounts receivable | 41 | €1,645 | €0 | -€1,645 | -100% |
| Cash at bank and in hand | 54/58 | €27,985 | €65,965 | +€37,979 | +136% |
| Total equity and liabilities | 10/49 | €76,143 | €86,079 | +€9,936 | +13.0% |
| Equity | 10/15 | -€91,352 | -€80,617 | +€10,735 | +11.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €28,000 | +€10,000 | +55.6% |
| Profit (loss) carried forward | 14 | -€131,352 | -€130,617 | +€735 | +0.6% |
| Amounts payable | 17/49 | €167,495 | €166,696 | -€799 | -0.5% |
| Amounts payable within one year | 42/48 | €167,495 | €166,696 | -€799 | -0.5% |
| Trade debts | 44 | €17,175 | €24,512 | +€7,338 | +42.7% |
| Suppliers | 440/4 | €17,175 | €24,512 | +€7,338 | +42.7% |
| Taxes, remuneration and social security | 45 | €18,331 | €20,694 | +€2,363 | +12.9% |
| Taxes | 450/3 | €18,331 | €20,694 | +€2,363 | +12.9% |
| Other amounts payable | 47/48 | €131,989 | €121,489 | -€10,500 | -8.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Gross operating margin | 9900 | €29,791 | €16,922 | -€12,870 | -43.2% |
| Operating profit (loss) | 9901 | €29,791 | €16,922 | -€12,870 | -43.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €73 | €63 | -€10 | -13.3% |
| Recurring financial charges | 65 | €73 | €63 | -€10 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €29,719 | €16,859 | -€12,860 | -43.3% |
| Income taxes | 67/77 | €11,012 | €6,123 | -€4,889 | -44.4% |
| Profit (loss) for the period | 9904 | €18,706 | €10,735 | -€7,971 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,706 | €10,735 | -€7,971 | -42.6% |
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 27 October 2026 via checked.be.