W.A. MODE: 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. MODE
Largest movements
- Receivables within one year -€1,133
down €1,133 (-78.6%), from €1,441 to €309
of which Other amounts receivable: -€633
- Cash +€475
up €475 (+326%), from €146 to €621
mainly Tax, wage and social debts (+€14,437) and Receivables within one year (+€1,133)
- Profit (loss) carried forward -€15,947
down €15,947 (-43.7%), from -€36,469 to -€52,416
- Tax, wage and social debts +€14,437
up €14,437 (+103%), from €14,067 to €28,504
of which Remuneration and social security: +€14,427
- Other debts +€657
up €657 (+7.1%), from €9,253 to €9,911
- Trade debts +€195
new in 2025: €195
- Gross operating margin +€24,071
up €24,071 (+510%), from €4,720 to €28,791
- Staff costs +€19,524
up €19,524 (+79.5%), from €24,564 to €44,089
- Other operating charges +€438
new in 2025: €438
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 | €3,987 | €3,330 | -€658 | -16.5% |
| Fixed assets | 21/28 | €2,400 | €2,400 | = | 0.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €1,587 | €930 | -€658 | -41.4% |
| Amounts receivable within one year | 40/41 | €1,441 | €309 | -€1,133 | -78.6% |
| Trade receivables | 40 | €499 | - | -€499 | |
| Other amounts receivable | 41 | €942 | €309 | -€633 | -67.2% |
| Cash at bank and in hand | 54/58 | €146 | €621 | +€475 | +326% |
| Total equity and liabilities | 10/49 | €3,987 | €3,330 | -€658 | -16.5% |
| Equity | 10/15 | -€19,333 | -€35,280 | -€15,947 | -82.5% |
| Contributions | 10/11 | €17,100 | €17,100 | = | 0.0% |
| Capital | 10 | €17,100 | €17,100 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €36 | €36 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36 | €36 | = | 0.0% |
| Legal reserve | 130 | €36 | €36 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,469 | -€52,416 | -€15,947 | -43.7% |
| Amounts payable | 17/49 | €23,320 | €38,609 | +€15,289 | +65.6% |
| Amounts payable within one year | 42/48 | €23,320 | €38,609 | +€15,289 | +65.6% |
| Trade debts | 44 | - | €195 | +€195 | |
| Suppliers | 440/4 | - | €195 | +€195 | |
| Taxes, remuneration and social security | 45 | €14,067 | €28,504 | +€14,437 | +103% |
| Taxes | 450/3 | €1,409 | €1,420 | +€11 | +0.8% |
| Remuneration and social security | 454/9 | €12,657 | €27,084 | +€14,427 | +114% |
| Other amounts payable | 47/48 | €9,253 | €9,911 | +€657 | +7.1% |
| Remuneration, social security and pensions | 62 | €24,564 | €44,089 | +€19,524 | +79.5% |
| Other operating charges | 640/8 | - | €438 | +€438 | |
| Gross operating margin | 9900 | €4,720 | €28,791 | +€24,071 | +510% |
| Operating profit (loss) | 9901 | -€19,845 | -€15,736 | +€4,109 | +20.7% |
| Financial income | 75/76B | €16 | €4 | -€12 | -77.0% |
| Recurring financial income | 75 | €16 | €4 | -€12 | -77.0% |
| Financial charges | 65/66B | €152 | €215 | +€63 | +41.3% |
| Recurring financial charges | 65 | €152 | €215 | +€63 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,981 | -€15,947 | +€4,034 | +20.2% |
| Profit (loss) for the period | 9904 | -€19,981 | -€15,947 | +€4,034 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,981 | -€15,947 | +€4,034 | +20.2% |
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 19 October 2026 via checked.be.