WUMACO: 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.
WUMACO
Largest movements
- Financial fixed assets +€150,000
new in 2025: €150,000
- Receivables within one year -€11,300
down €11,300 (-100%), from €11,300 to €0
- Cash -€2,764
down €2,764 (-26.4%), from €10,461 to €7,697
mainly Investment in fixed assets (net) (-€150,000) and Trade debts (-€643)
- Debts after one year +€86,890
new in 2025: €86,890
- Other debts +€25,824
up €25,824 (+1,557%), from €1,659 to €27,483
- Current portion of long-term debt +€13,660
new in 2025: €13,660
- Reserves +€6,677
up €6,677 (+359%), from €1,859 to €8,536
of which Distributable reserves: +€8,536
- Profit (loss) carried forward +€1,992
up €1,992, from -€1,992 to €0
- Gross operating margin +€12,457
up €12,457 (+3,336%), from €373 to €12,830
- Financial charges +€2,677
new in 2025: €2,677
- Taxes +€854
new in 2025: €854
- Other operating charges +€513
up €513 (+435%), from €118 to €631
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 | €21,986 | €157,922 | +€135,936 | +618% |
| Fixed assets | 21/28 | - | €150,000 | +€150,000 | |
| Financial fixed assets | 28 | - | €150,000 | +€150,000 | |
| Current assets | 29/58 | €21,986 | €7,922 | -€14,064 | -64.0% |
| Stocks and contracts in progress | 3 | €225 | €225 | = | 0.0% |
| Stocks | 30/36 | €225 | €225 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,300 | €0 | -€11,300 | -100% |
| Trade receivables | 40 | €11,300 | €0 | -€11,300 | -100% |
| Cash at bank and in hand | 54/58 | €10,461 | €7,697 | -€2,764 | -26.4% |
| Total equity and liabilities | 10/49 | €21,986 | €157,922 | +€135,936 | +618% |
| Equity | 10/15 | €18,460 | €27,128 | +€8,668 | +47.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €8,536 | +€6,677 | +359% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | - | €8,536 | +€8,536 | |
| Profit (loss) carried forward | 14 | -€1,992 | €0 | +€1,992 | |
| Amounts payable | 17/49 | €3,526 | €130,794 | +€127,268 | +3,609% |
| Amounts payable after more than one year | 17 | - | €86,890 | +€86,890 | |
| Financial debts | 170/4 | - | €86,890 | +€86,890 | |
| Amounts payable within one year | 42/48 | €3,526 | €43,904 | +€40,378 | +1,145% |
| Current portion of amounts payable after more than one year | 42 | - | €13,660 | +€13,660 | |
| Trade debts | 44 | €1,447 | €804 | -€643 | -44.4% |
| Suppliers | 440/4 | €1,447 | €804 | -€643 | -44.4% |
| Taxes, remuneration and social security | 45 | €420 | €1,957 | +€1,537 | +366% |
| Taxes | 450/3 | €420 | €1,957 | +€1,537 | +366% |
| Other amounts payable | 47/48 | €1,659 | €27,483 | +€25,824 | +1,557% |
| Other operating charges | 640/8 | €118 | €631 | +€513 | +435% |
| Gross operating margin | 9900 | €373 | €12,830 | +€12,457 | +3,336% |
| Operating profit (loss) | 9901 | €255 | €12,199 | +€11,943 | +4,676% |
| Financial charges | 65/66B | - | €2,677 | +€2,677 | |
| Recurring financial charges | 65 | - | €2,677 | +€2,677 | |
| Profit (loss) for the period before taxes | 9903 | €255 | €9,522 | +€9,266 | +3,628% |
| Income taxes | 67/77 | - | €854 | +€854 | |
| Profit (loss) for the period | 9904 | €255 | €8,668 | +€8,413 | +3,293% |
| Profit (loss) for the period to be appropriated | 9905 | €255 | €8,668 | +€8,413 | +3,293% |
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 18 October 2026 via checked.be.