WA CUSTOMS: 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.
WA CUSTOMS
Largest movements
- Receivables within one year +€167,817
up €167,817 (+166%), from €101,141 to €268,958
of which Other amounts receivable: +€187,499
- Cash -€141,150
down €141,150 (-54.0%), from €261,257 to €120,108
mainly Receivables within one year (-€167,817) and Other debts (-€82,500)
- Reserves +€118,916
up €118,916 (+49.8%), from €238,824 to €357,741
of which Distributable reserves: +€118,916
- Other debts -€82,500
down €82,500 (-100%), from €82,500 to €0
- Tax, wage and social debts -€16,181
down €16,181 (-56.8%), from €28,509 to €12,328
of which Remuneration and social security: -€9,047
- Trade debts +€7,062
up €7,062 (+36.8%), from €19,193 to €26,256
- Gross operating margin +€76,414
up €76,414 (+21.3%), from €359,255 to €435,668
- Staff costs +€42,647
up €42,647 (+19.7%), from €216,907 to €259,553
- Write-downs +€11,793
up €11,793, from €0 to €11,793
- Taxes +€5,268
up €5,268 (+14.2%), from €37,060 to €42,328
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 | €387,626 | €414,925 | +€27,298 | +7.0% |
| Fixed assets | 21/28 | €23,553 | €23,553 | = | 0.0% |
| Financial fixed assets | 28 | €23,553 | €23,553 | = | 0.0% |
| Current assets | 29/58 | €364,073 | €391,371 | +€27,298 | +7.5% |
| Amounts receivable within one year | 40/41 | €101,141 | €268,958 | +€167,817 | +166% |
| Trade receivables | 40 | €79,834 | €60,152 | -€19,682 | -24.7% |
| Other amounts receivable | 41 | €21,308 | €208,807 | +€187,499 | +880% |
| Cash at bank and in hand | 54/58 | €261,257 | €120,108 | -€141,150 | -54.0% |
| Deferred charges and accrued income | 490/1 | €1,674 | €2,306 | +€631 | +37.7% |
| Total equity and liabilities | 10/49 | €387,626 | €414,925 | +€27,298 | +7.0% |
| Equity | 10/15 | €257,424 | €376,341 | +€118,916 | +46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,824 | €357,741 | +€118,916 | +49.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €236,964 | €355,881 | +€118,916 | +50.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €130,202 | €38,584 | -€91,618 | -70.4% |
| Amounts payable within one year | 42/48 | €130,202 | €38,584 | -€91,618 | -70.4% |
| Trade debts | 44 | €19,193 | €26,256 | +€7,062 | +36.8% |
| Suppliers | 440/4 | €19,193 | €26,256 | +€7,062 | +36.8% |
| Taxes, remuneration and social security | 45 | €28,509 | €12,328 | -€16,181 | -56.8% |
| Taxes | 450/3 | €19,462 | €12,328 | -€7,134 | -36.7% |
| Remuneration and social security | 454/9 | €9,047 | €0 | -€9,047 | -100% |
| Other amounts payable | 47/48 | €82,500 | €0 | -€82,500 | -100% |
| Remuneration, social security and pensions | 62 | €216,907 | €259,553 | +€42,647 | +19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €11,793 | +€11,793 | |
| Other operating charges | 640/8 | €749 | €4,795 | +€4,046 | +540% |
| Gross operating margin | 9900 | €359,255 | €435,668 | +€76,414 | +21.3% |
| Operating profit (loss) | 9901 | €141,599 | €159,527 | +€17,928 | +12.7% |
| Financial income | 75/76B | €4,384 | €3,856 | -€528 | -12.0% |
| Recurring financial income | 75 | €4,384 | €3,856 | -€528 | -12.0% |
| Financial charges | 65/66B | €1,574 | €2,138 | +€564 | +35.9% |
| Recurring financial charges | 65 | €1,574 | €2,138 | +€564 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €144,409 | €161,245 | +€16,836 | +11.7% |
| Income taxes | 67/77 | €37,060 | €42,328 | +€5,268 | +14.2% |
| Profit (loss) for the period | 9904 | €107,349 | €118,916 | +€11,567 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,349 | €118,916 | +€11,567 | +10.8% |
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.