WUFFY: 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.
WUFFY
Largest movements
- Cash -€5,596
down €5,596 (-31.1%), from €18,009 to €12,413
mainly Net result for the year (-€6,665) and Investment in fixed assets (net) (-€3,846)
- Deferred charges and accrued income -€1,214
down €1,214 (-59.6%), from €2,035 to €822
- Tangible fixed assets +€751
up €751 (+6.1%), from €12,372 to €13,123
of which Plant, machinery and equipment: +€1,371
- Profit (loss) carried forward -€6,665
down €6,665, from €1,018 to -€5,647
- Trade debts +€2,329
up €2,329 (+96.0%), from €2,425 to €4,754
- Other debts -€986
down €986 (-11.6%), from €8,479 to €7,493
- Tax, wage and social debts -€518
down €518 (-9.5%), from €5,458 to €4,941
of which Remuneration and social security: -€367
- Staff costs +€14,043
up €14,043 (+54.7%), from €25,678 to €39,721
- Gross operating margin +€13,458
up €13,458 (+56.2%), from €23,925 to €37,383
- Financial charges -€535
down €535 (-87.3%), from €613 to €78
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 | €36,273 | €30,140 | -€6,133 | -16.9% |
| Fixed assets | 21/28 | €16,122 | €16,873 | +€751 | +4.7% |
| Tangible fixed assets | 22/27 | €12,372 | €13,123 | +€751 | +6.1% |
| Plant, machinery and equipment | 23 | €9,852 | €11,222 | +€1,371 | +13.9% |
| Furniture and vehicles | 24 | €2,521 | €1,901 | -€620 | -24.6% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €20,150 | €13,267 | -€6,883 | -34.2% |
| Amounts receivable within one year | 40/41 | €106 | €32 | -€73 | -69.3% |
| Other amounts receivable | 41 | €106 | €32 | -€73 | -69.3% |
| Cash at bank and in hand | 54/58 | €18,009 | €12,413 | -€5,596 | -31.1% |
| Deferred charges and accrued income | 490/1 | €2,035 | €822 | -€1,214 | -59.6% |
| Total equity and liabilities | 10/49 | €36,273 | €30,140 | -€6,133 | -16.9% |
| Equity | 10/15 | €19,618 | €12,953 | -€6,665 | -34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,018 | -€5,647 | -€6,665 | |
| Amounts payable | 17/49 | €16,655 | €17,188 | +€533 | +3.2% |
| Amounts payable within one year | 42/48 | €16,363 | €17,188 | +€825 | +5.0% |
| Trade debts | 44 | €2,425 | €4,754 | +€2,329 | +96.0% |
| Suppliers | 440/4 | €2,425 | €4,754 | +€2,329 | +96.0% |
| Taxes, remuneration and social security | 45 | €5,458 | €4,941 | -€518 | -9.5% |
| Taxes | 450/3 | €3,173 | €3,023 | -€150 | -4.7% |
| Remuneration and social security | 454/9 | €2,285 | €1,918 | -€367 | -16.1% |
| Other amounts payable | 47/48 | €8,479 | €7,493 | -€986 | -11.6% |
| Accrued charges and deferred income | 492/3 | €292 | - | -€292 | |
| Remuneration, social security and pensions | 62 | €25,678 | €39,721 | +€14,043 | +54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,896 | €3,095 | +€199 | +6.9% |
| Other operating charges | 640/8 | €1,399 | €1,334 | -€65 | -4.7% |
| Gross operating margin | 9900 | €23,925 | €37,383 | +€13,458 | +56.2% |
| Operating profit (loss) | 9901 | -€6,047 | -€6,766 | -€719 | -11.9% |
| Financial income | 75/76B | €125 | €179 | +€54 | +43.7% |
| Recurring financial income | 75 | €125 | €179 | +€54 | +43.7% |
| Financial charges | 65/66B | €613 | €78 | -€535 | -87.3% |
| Recurring financial charges | 65 | €613 | €78 | -€535 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,536 | -€6,665 | -€129 | -2.0% |
| Profit (loss) for the period | 9904 | -€6,536 | -€6,665 | -€129 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,536 | -€6,665 | -€129 | -2.0% |
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.