2.WA: 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.
2.WA
Largest movements
- Receivables within one year +€32,348
up €32,348 (+401%), from €8,059 to €40,407
of which Other amounts receivable: +€28,508
- Cash -€2,506
down €2,506 (-82.7%), from €3,032 to €526
mainly Receivables within one year (-€32,348) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€533
no longer reported in 2025 (was €533)
- Profit (loss) carried forward +€19,867
up €19,867, from -€1,353 to €18,513
- Other debts +€10,000
new in 2025: €10,000
- Trade debts -€5,096
down €5,096 (-58.6%), from €8,691 to €3,595
- Tax, wage and social debts +€5,000
new in 2025: €5,000
- Current portion of long-term debt -€559
no longer reported in 2025 (was €559)
- Gross operating margin +€28,233
up €28,233 (+322%), from €8,773 to €37,006
- Taxes +€5,000
new in 2025: €5,000
- Purchases and services -€3,424
down €3,424 (-4.2%), from €81,441 to €78,016
- Depreciation -€2,473
no longer reported in 2025 (was €2,473)
- Financial charges -€1,083
down €1,083 (-24.6%), from €4,403 to €3,321
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 | €11,898 | €41,109 | +€29,211 | +246% |
| Fixed assets | 21/28 | €709 | €176 | -€533 | -75.2% |
| Tangible fixed assets | 22/27 | €533 | - | -€533 | |
| Furniture and vehicles | 24 | €533 | - | -€533 | |
| Financial fixed assets | 28 | €176 | €176 | = | 0.0% |
| Current assets | 29/58 | €11,189 | €40,933 | +€29,744 | +266% |
| Amounts receivable within one year | 40/41 | €8,059 | €40,407 | +€32,348 | +401% |
| Trade receivables | 40 | - | €3,840 | +€3,840 | |
| Other amounts receivable | 41 | €8,059 | €36,567 | +€28,508 | +354% |
| Cash at bank and in hand | 54/58 | €3,032 | €526 | -€2,506 | -82.7% |
| Deferred charges and accrued income | 490/1 | €98 | - | -€98 | |
| Total equity and liabilities | 10/49 | €11,898 | €41,109 | +€29,211 | +246% |
| Equity | 10/15 | €2,647 | €22,513 | +€19,867 | +751% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,353 | €18,513 | +€19,867 | |
| Amounts payable | 17/49 | €9,251 | €18,595 | +€9,345 | +101% |
| Amounts payable within one year | 42/48 | €9,251 | €18,595 | +€9,345 | +101% |
| Current portion of amounts payable after more than one year | 42 | €559 | - | -€559 | |
| Trade debts | 44 | €8,691 | €3,595 | -€5,096 | -58.6% |
| Suppliers | 440/4 | €8,691 | €3,595 | -€5,096 | -58.6% |
| Taxes, remuneration and social security | 45 | - | €5,000 | +€5,000 | |
| Taxes | 450/3 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €81,441 | €78,016 | -€3,424 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,473 | - | -€2,473 | |
| Other operating charges | 640/8 | €713 | - | -€713 | |
| Gross operating margin | 9900 | €8,773 | €37,006 | +€28,233 | +322% |
| Operating profit (loss) | 9901 | €5,586 | €37,006 | +€31,420 | +562% |
| Financial income | 75/76B | €303 | €1,181 | +€879 | +290% |
| Recurring financial income | 75 | €303 | €1,181 | +€879 | +290% |
| Financial charges | 65/66B | €4,403 | €3,321 | -€1,083 | -24.6% |
| Recurring financial charges | 65 | €4,403 | €3,321 | -€1,083 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €1,486 | €34,866 | +€33,381 | +2,247% |
| Income taxes | 67/77 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period | 9904 | €1,486 | €29,867 | +€28,381 | +1,910% |
| Profit (loss) for the period to be appropriated | 9905 | €1,486 | €29,867 | +€28,381 | +1,910% |
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.