WA oi: 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 oi
Largest movements
- Financial fixed assets +€50,210
new in 2025: €50,210
- Cash +€6,306
new in 2025: €6,306
mainly Other debts (+€63,467) and Trade debts (+€1,810)
- Other debts +€63,467
up €63,467 (+1,922%), from €3,303 to €66,770
- Profit (loss) carried forward -€8,761
down €8,761 (-35.1%), from -€24,973 to -€33,734
- Trade debts +€1,810
up €1,810 (+150%), from €1,210 to €3,020
- Gross operating margin -€12,595
down €12,595, from €3,850 to -€8,745
- Depreciation -€3,303
no longer reported in 2025 (was €3,303)
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 | - | €56,516 | +€56,516 | |
| Fixed assets | 21/28 | - | €50,210 | +€50,210 | |
| Financial fixed assets | 28 | - | €50,210 | +€50,210 | |
| Current assets | 29/58 | - | €6,306 | +€6,306 | |
| Cash at bank and in hand | 54/58 | - | €6,306 | +€6,306 | |
| Total equity and liabilities | 10/49 | - | €56,516 | +€56,516 | |
| Equity | 10/15 | -€4,513 | -€13,274 | -€8,761 | -194% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,973 | -€33,734 | -€8,761 | -35.1% |
| Amounts payable | 17/49 | €4,513 | €69,790 | +€65,277 | +1,446% |
| Amounts payable within one year | 42/48 | €4,513 | €69,790 | +€65,277 | +1,446% |
| Trade debts | 44 | €1,210 | €3,020 | +€1,810 | +150% |
| Suppliers | 440/4 | €1,210 | €3,020 | +€1,810 | +150% |
| Other amounts payable | 47/48 | €3,303 | €66,770 | +€63,467 | +1,922% |
| Non-recurring operating income | 76A | €5,060 | - | -€5,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,303 | - | -€3,303 | |
| Gross operating margin | 9900 | €3,850 | -€8,745 | -€12,595 | |
| Operating profit (loss) | 9901 | €547 | -€8,745 | -€9,292 | |
| Financial charges | 65/66B | - | €16 | +€16 | |
| Recurring financial charges | 65 | - | €16 | +€16 | |
| Profit (loss) for the period before taxes | 9903 | €547 | -€8,761 | -€9,308 | |
| Profit (loss) for the period | 9904 | €547 | -€8,761 | -€9,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €547 | -€8,761 | -€9,308 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.