DE WASMAND: what changed
Two fiscal 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.
DE WASMAND
Largest movements
- Cash +€10,211
up €10,211 (+89.1%), from €11,464 to €21,675
mainly Depreciation (+€5,950) and Net result for the year (+€5,840)
- Tangible fixed assets -€5,950
down €5,950 (-25.8%), from €23,057 to €17,107
of which Plant, machinery and equipment: -€4,819
- Profit (loss) carried forward +€5,840
up €5,840 (+91.1%), from €6,412 to €12,252
- Other debts -€2,560
down €2,560 (-31.8%), from €8,059 to €5,500
- Trade debts +€1,178
up €1,178 (+107.0%), from €1,101 to €2,279
- Gross operating margin +€4,382
up €4,382 (+50.5%), from €8,675 to €13,056
- Depreciation +€2,479
up €2,479 (+71.4%), from €3,472 to €5,950
- Taxes -€1,876
down €1,876, from €938 to -€938
- Other operating charges +€782
up €782 (+54.0%), from €1,449 to €2,231
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.
Cash bridge derived
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 | €36,970 | €41,630 | +€4,659 | +12.6% |
| Fixed assets | 21/28 | €23,057 | €17,107 | -€5,950 | -25.8% |
| Tangible fixed assets | 22/27 | €23,057 | €17,107 | -€5,950 | -25.8% |
| Plant, machinery and equipment | 23 | €21,755 | €16,936 | -€4,819 | -22.2% |
| Furniture and vehicles | 24 | €1,302 | €170 | -€1,131 | -86.9% |
| Current assets | 29/58 | €13,913 | €24,523 | +€10,610 | +76.3% |
| Amounts receivable within one year | 40/41 | €2,098 | €2,403 | +€305 | +14.5% |
| Trade receivables | 40 | €1,125 | €2,222 | +€1,097 | +97.5% |
| Other amounts receivable | 41 | €973 | €182 | -€792 | -81.3% |
| Cash at bank and in hand | 54/58 | €11,464 | €21,675 | +€10,211 | +89.1% |
| Deferred charges and accrued income | 490/1 | €351 | €445 | +€94 | +26.9% |
| Total equity and liabilities | 10/49 | €36,970 | €41,630 | +€4,659 | +12.6% |
| Equity | 10/15 | €26,872 | €32,712 | +€5,840 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,412 | €12,252 | +€5,840 | +91.1% |
| Amounts payable | 17/49 | €10,098 | €8,918 | -€1,180 | -11.7% |
| Amounts payable within one year | 42/48 | €10,098 | €8,918 | -€1,180 | -11.7% |
| Trade debts | 44 | €1,101 | €2,279 | +€1,178 | +107.0% |
| Suppliers | 440/4 | €1,101 | €2,279 | +€1,178 | +107.0% |
| Taxes, remuneration and social security | 45 | €938 | €1,140 | +€202 | +21.5% |
| Taxes | 450/3 | €938 | €1,140 | +€202 | +21.5% |
| Other amounts payable | 47/48 | €8,059 | €5,500 | -€2,560 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,472 | €5,950 | +€2,479 | +71.4% |
| Other operating charges | 640/8 | €1,449 | €2,231 | +€782 | +54.0% |
| Gross operating margin | 9900 | €8,675 | €13,056 | +€4,382 | +50.5% |
| Operating profit (loss) | 9901 | €3,754 | €4,875 | +€1,121 | +29.9% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | €3,754 | €4,902 | +€1,148 | +30.6% |
| Income taxes | 67/77 | €938 | -€938 | -€1,876 | |
| Profit (loss) for the period | 9904 | €2,816 | €5,840 | +€3,024 | +107.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,816 | €5,840 | +€3,024 | +107.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.