WAAI DESIGN: 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.
WAAI DESIGN
Largest movements
- Receivables within one year -€44,752
down €44,752 (-82.5%), from €54,249 to €9,497
of which Other amounts receivable: -€41,909
- Cash +€26,840
up €26,840 (+3,819%), from €703 to €27,543
mainly Receivables within one year (+€44,752) and Accrued charges and deferred income (+€18,837)
- Contributions -€60,760
down €60,760 (-98.0%), from €62,000 to €1,240
- Accrued charges and deferred income +€18,837
new in 2025: €18,837
- Profit (loss) carried forward +€11,570
up €11,570, from -€11,570 to €0
- Reserves +€6,080
new in 2025: €6,080
- Tax, wage and social debts +€4,675
up €4,675 (+68.9%), from €6,781 to €11,455
- Gross operating margin +€1,167
up €1,167 (+4.9%), from €23,812 to €24,979
- Financial income -€961
down €961 (-43.5%), from €2,212 to €1,251
- Other operating charges +€559
up €559 (+286%), from €196 to €754
- Depreciation -€505
down €505 (-100%), from €505 to €0
- Taxes +€445
up €445 (+6.7%), from €6,667 to €7,112
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 | €59,213 | €40,930 | -€18,282 | -30.9% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €56,513 | €38,230 | -€18,282 | -32.4% |
| Amounts receivable within one year | 40/41 | €54,249 | €9,497 | -€44,752 | -82.5% |
| Trade receivables | 40 | €11,919 | €9,075 | -€2,844 | -23.9% |
| Other amounts receivable | 41 | €42,331 | €422 | -€41,909 | -99.0% |
| Cash at bank and in hand | 54/58 | €703 | €27,543 | +€26,840 | +3,819% |
| Deferred charges and accrued income | 490/1 | €1,560 | €1,190 | -€370 | -23.7% |
| Total equity and liabilities | 10/49 | €59,213 | €40,930 | -€18,282 | -30.9% |
| Equity | 10/15 | €50,430 | €7,320 | -€43,111 | -85.5% |
| Contributions | 10/11 | €62,000 | €1,240 | -€60,760 | -98.0% |
| Reserves | 13 | - | €6,080 | +€6,080 | |
| Distributable reserves | 133 | - | €6,080 | +€6,080 | |
| Profit (loss) carried forward | 14 | -€11,570 | €0 | +€11,570 | |
| Amounts payable | 17/49 | €8,782 | €33,611 | +€24,829 | +283% |
| Amounts payable within one year | 42/48 | €8,782 | €14,773 | +€5,991 | +68.2% |
| Trade debts | 44 | €2,001 | €3,318 | +€1,317 | +65.8% |
| Suppliers | 440/4 | €2,001 | €3,318 | +€1,317 | +65.8% |
| Taxes, remuneration and social security | 45 | €6,781 | €11,455 | +€4,675 | +68.9% |
| Taxes | 450/3 | €6,781 | €11,455 | +€4,675 | +68.9% |
| Accrued charges and deferred income | 492/3 | - | €18,837 | +€18,837 | |
| Non-recurring operating income | 76A | €2,400 | €0 | -€2,400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €505 | €0 | -€505 | -100% |
| Other operating charges | 640/8 | €196 | €754 | +€559 | +286% |
| Gross operating margin | 9900 | €23,812 | €24,979 | +€1,167 | +4.9% |
| Operating profit (loss) | 9901 | €23,111 | €24,225 | +€1,114 | +4.8% |
| Financial income | 75/76B | €2,212 | €1,251 | -€961 | -43.5% |
| Recurring financial income | 75 | €2,212 | €1,251 | -€961 | -43.5% |
| Financial charges | 65/66B | €729 | €714 | -€15 | -2.1% |
| Recurring financial charges | 65 | €729 | €714 | -€15 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €24,594 | €24,761 | +€168 | +0.7% |
| Income taxes | 67/77 | €6,667 | €7,112 | +€445 | +6.7% |
| Profit (loss) for the period | 9904 | €17,927 | €17,649 | -€277 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,927 | €17,649 | -€277 | -1.5% |
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 1 November 2026 via checked.be.