studio wawa: 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.
studio wawa
Largest movements
- Cash +€73,830
up €73,830 (+561%), from €13,161 to €86,990
mainly Net result for the year (+€40,698) and Current investments (+€30,000)
- Current investments -€30,000
down €30,000 (-37.5%), from €79,975 to €49,975
- Tangible fixed assets +€24,477
up €24,477 (+9,280%), from €264 to €24,740
of which Other tangible fixed assets: +€24,740
- Receivables within one year -€9,844
down €9,844 (-37.4%), from €26,299 to €16,456
of which Trade receivables: -€9,844
- Profit (loss) carried forward +€40,698
up €40,698 (+43.7%), from €93,109 to €133,807
- Tax, wage and social debts +€12,122
up €12,122 (+76.3%), from €15,884 to €28,006
of which Taxes: +€10,322
- Trade debts +€3,892
up €3,892 (+167%), from €2,332 to €6,224
- Gross operating margin +€23,028
up €23,028 (+71.5%), from €32,223 to €55,251
- Taxes +€7,469
up €7,469 (+114%), from €6,529 to €13,997
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 | €120,525 | €179,011 | +€58,486 | +48.5% |
| Fixed assets | 21/28 | €264 | €24,740 | +€24,477 | +9,280% |
| Tangible fixed assets | 22/27 | €264 | €24,740 | +€24,477 | +9,280% |
| Furniture and vehicles | 24 | €264 | €0 | -€264 | -100% |
| Other tangible fixed assets | 26 | - | €24,740 | +€24,740 | |
| Current assets | 29/58 | €120,261 | €154,270 | +€34,009 | +28.3% |
| Amounts receivable within one year | 40/41 | €26,299 | €16,456 | -€9,844 | -37.4% |
| Trade receivables | 40 | €26,299 | €16,456 | -€9,844 | -37.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €79,975 | €49,975 | -€30,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €13,161 | €86,990 | +€73,830 | +561% |
| Deferred charges and accrued income | 490/1 | €826 | €849 | +€23 | +2.8% |
| Total equity and liabilities | 10/49 | €120,525 | €179,011 | +€58,486 | +48.5% |
| Equity | 10/15 | €95,109 | €135,807 | +€40,698 | +42.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,109 | €133,807 | +€40,698 | +43.7% |
| Amounts payable | 17/49 | €25,416 | €43,204 | +€17,788 | +70.0% |
| Amounts payable within one year | 42/48 | €25,098 | €42,698 | +€17,600 | +70.1% |
| Trade debts | 44 | €2,332 | €6,224 | +€3,892 | +167% |
| Suppliers | 440/4 | €2,332 | €6,224 | +€3,892 | +167% |
| Taxes, remuneration and social security | 45 | €15,884 | €28,006 | +€12,122 | +76.3% |
| Taxes | 450/3 | €12,284 | €22,606 | +€10,322 | +84.0% |
| Remuneration and social security | 454/9 | €3,600 | €5,400 | +€1,800 | +50.0% |
| Other amounts payable | 47/48 | €6,882 | €8,468 | +€1,586 | +23.0% |
| Accrued charges and deferred income | 492/3 | €318 | €506 | +€188 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €775 | +€247 | +46.9% |
| Other operating charges | 640/8 | €449 | €0 | -€449 | -100% |
| Gross operating margin | 9900 | €32,223 | €55,251 | +€23,028 | +71.5% |
| Operating profit (loss) | 9901 | €31,247 | €54,477 | +€23,230 | +74.3% |
| Financial income | 75/76B | €1,223 | €1,554 | +€331 | +27.1% |
| Recurring financial income | 75 | €1,223 | €1,554 | +€331 | +27.1% |
| Financial charges | 65/66B | €1,632 | €1,336 | -€297 | -18.2% |
| Recurring financial charges | 65 | €1,632 | €1,336 | -€297 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €30,837 | €54,695 | +€23,858 | +77.4% |
| Income taxes | 67/77 | €6,529 | €13,997 | +€7,469 | +114% |
| Profit (loss) for the period | 9904 | €24,308 | €40,698 | +€16,389 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,308 | €40,698 | +€16,389 | +67.4% |
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 20 October 2026 via checked.be.