W.A. Event: 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.
W.A. Event
Largest movements
- Receivables within one year +€16,069
up €16,069 (+64.6%), from €24,874 to €40,943
of which Trade receivables: +€8,801
- Tangible fixed assets -€4,443
down €4,443 (-20.4%), from €21,784 to €17,341
of which Plant, machinery and equipment: -€2,284
- Trade debts +€6,603
up €6,603 (+98.8%), from €6,684 to €13,287
- Profit (loss) carried forward +€2,240
up €2,240 (+12.7%), from €17,610 to €19,850
- Short-term financial debts +€1,563
up €1,563 (+50.9%), from €3,070 to €4,633
- Tax, wage and social debts +€1,175
up €1,175 (+15,049%), from €8 to €1,183
- Gross operating margin -€30,995
down €30,995 (-77.3%), from €40,080 to €9,085
- Depreciation -€7,293
down €7,293 (-62.4%), from €11,689 to €4,396
- Financial charges -€1,192
down €1,192 (-39.2%), from €3,037 to €1,845
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 | €49,366 | €60,947 | +€11,581 | +23.5% |
| Fixed assets | 21/28 | €21,784 | €17,341 | -€4,443 | -20.4% |
| Tangible fixed assets | 22/27 | €21,784 | €17,341 | -€4,443 | -20.4% |
| Plant, machinery and equipment | 23 | €15,173 | €12,888 | -€2,284 | -15.1% |
| Furniture and vehicles | 24 | €6,611 | €4,452 | -€2,159 | -32.7% |
| Current assets | 29/58 | €27,582 | €43,606 | +€16,024 | +58.1% |
| Amounts receivable within one year | 40/41 | €24,874 | €40,943 | +€16,069 | +64.6% |
| Trade receivables | 40 | €1,590 | €10,391 | +€8,801 | +554% |
| Other amounts receivable | 41 | €23,284 | €30,552 | +€7,268 | +31.2% |
| Cash at bank and in hand | 54/58 | €2,253 | €2,253 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €455 | €410 | -€45 | -9.9% |
| Total equity and liabilities | 10/49 | €49,366 | €60,947 | +€11,581 | +23.5% |
| Equity | 10/15 | €36,210 | €38,450 | +€2,240 | +6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,610 | €19,850 | +€2,240 | +12.7% |
| Amounts payable | 17/49 | €13,156 | €22,497 | +€9,341 | +71.0% |
| Amounts payable within one year | 42/48 | €9,865 | €19,207 | +€9,341 | +94.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,070 | €4,633 | +€1,563 | +50.9% |
| Credit institutions | 430/8 | €3,070 | €4,633 | +€1,563 | +50.9% |
| Trade debts | 44 | €6,684 | €13,287 | +€6,603 | +98.8% |
| Suppliers | 440/4 | €6,684 | €13,287 | +€6,603 | +98.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8 | €1,183 | +€1,175 | +15,049% |
| Taxes | 450/3 | €8 | €1,183 | +€1,175 | +15,049% |
| Other amounts payable | 47/48 | €103 | €103 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,291 | €3,291 | = | 0.0% |
| Non-recurring operating income | 76A | €30,290 | €22,191 | -€8,099 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,689 | €4,396 | -€7,293 | -62.4% |
| Other operating charges | 640/8 | €2,379 | €2,072 | -€307 | -12.9% |
| Gross operating margin | 9900 | €40,080 | €9,085 | -€30,995 | -77.3% |
| Operating profit (loss) | 9901 | €26,012 | €2,618 | -€23,394 | -89.9% |
| Financial income | 75/76B | €1,192 | €1,467 | +€275 | +23.0% |
| Recurring financial income | 75 | €1,192 | €1,467 | +€275 | +23.0% |
| Financial charges | 65/66B | €3,037 | €1,845 | -€1,192 | -39.2% |
| Recurring financial charges | 65 | €3,037 | €1,845 | -€1,192 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €24,168 | €2,240 | -€21,928 | -90.7% |
| Profit (loss) for the period | 9904 | €24,168 | €2,240 | -€21,928 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,168 | €2,240 | -€21,928 | -90.7% |
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.