WoYoD: 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.
WoYoD
Largest movements
- Tangible fixed assets -€4,622
down €4,622 (-18.5%), from €24,974 to €20,352
- Receivables within one year -€2,635
down €2,635 (-70.2%), from €3,754 to €1,119
of which Trade receivables: -€1,992
- Intangible fixed assets -€1,250
down €1,250 (-13.6%), from €9,212 to €7,962
- Cash -€914
down €914 (-16.0%), from €5,695 to €4,781
mainly Net result for the year (-€18,536) and Debts after one year (-€5,297)
- Profit (loss) carried forward -€18,536
down €18,536 (-792%), from -€2,341 to -€20,877
- Trade debts +€11,352
up €11,352 (+155%), from €7,345 to €18,697
- Other debts +€6,611
up €6,611 (+108%), from €6,131 to €12,742
- Debts after one year -€5,297
down €5,297 (-22.0%), from €24,024 to €18,727
- Tax, wage and social debts -€4,068
down €4,068 (-50.8%), from €8,008 to €3,940
- Gross operating margin -€14,512
down €14,512, from €2,961 to -€11,551
- Depreciation +€2,474
up €2,474 (+66.9%), from €3,700 to €6,174
- Financial charges -€718
down €718 (-91.1%), from €788 to €70
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 | €58,167 | €48,228 | -€9,938 | -17.1% |
| Formation expenses | 20 | €1,319 | €1,017 | -€302 | -22.9% |
| Fixed assets | 21/28 | €38,686 | €32,814 | -€5,872 | -15.2% |
| Intangible fixed assets | 21 | €9,212 | €7,962 | -€1,250 | -13.6% |
| Tangible fixed assets | 22/27 | €24,974 | €20,352 | -€4,622 | -18.5% |
| Plant, machinery and equipment | 23 | €24,974 | €20,352 | -€4,622 | -18.5% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €18,162 | €14,398 | -€3,765 | -20.7% |
| Stocks and contracts in progress | 3 | €7,886 | €7,871 | -€14 | -0.2% |
| Stocks | 30/36 | €7,886 | €7,871 | -€14 | -0.2% |
| Amounts receivable within one year | 40/41 | €3,754 | €1,119 | -€2,635 | -70.2% |
| Trade receivables | 40 | €2,656 | €663 | -€1,992 | -75.0% |
| Other amounts receivable | 41 | €1,098 | €456 | -€642 | -58.5% |
| Cash at bank and in hand | 54/58 | €5,695 | €4,781 | -€914 | -16.0% |
| Deferred charges and accrued income | 490/1 | €827 | €626 | -€202 | -24.4% |
| Total equity and liabilities | 10/49 | €58,167 | €48,228 | -€9,938 | -17.1% |
| Equity | 10/15 | €12,659 | -€5,877 | -€18,536 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,341 | -€20,877 | -€18,536 | -792% |
| Amounts payable | 17/49 | €45,508 | €54,106 | +€8,598 | +18.9% |
| Amounts payable after more than one year | 17 | €24,024 | €18,727 | -€5,297 | -22.0% |
| Financial debts | 170/4 | €24,024 | €18,727 | -€5,297 | -22.0% |
| Amounts payable within one year | 42/48 | €21,484 | €35,379 | +€13,895 | +64.7% |
| Trade debts | 44 | €7,345 | €18,697 | +€11,352 | +155% |
| Suppliers | 440/4 | €7,345 | €18,697 | +€11,352 | +155% |
| Taxes, remuneration and social security | 45 | €8,008 | €3,940 | -€4,068 | -50.8% |
| Taxes | 450/3 | €8,008 | €3,940 | -€4,068 | -50.8% |
| Other amounts payable | 47/48 | €6,131 | €12,742 | +€6,611 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,700 | €6,174 | +€2,474 | +66.9% |
| Other operating charges | 640/8 | €792 | €805 | +€12 | +1.6% |
| Non-recurring operating charges | 66A | €22 | €0 | -€22 | -100% |
| Gross operating margin | 9900 | €2,961 | -€11,551 | -€14,512 | |
| Operating profit (loss) | 9901 | -€1,554 | -€18,530 | -€16,976 | -1,093% |
| Financial income | 75/76B | €0 | €63 | +€63 | +105,683% |
| Recurring financial income | 75 | €0 | €63 | +€63 | +105,683% |
| Financial charges | 65/66B | €788 | €70 | -€718 | -91.1% |
| Recurring financial charges | 65 | €788 | €70 | -€718 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,341 | -€18,536 | -€16,195 | -692% |
| Profit (loss) for the period | 9904 | -€2,341 | -€18,536 | -€16,195 | -692% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,341 | -€18,536 | -€16,195 | -692% |
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.