WAASCONSULT: 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.
WAASCONSULT
Largest movements
- Tangible fixed assets +€35,027
new in 2025: €35,027
- Other debts +€51,861
up €51,861 (+22.5%), from €230,000 to €281,861
- Debts after one year -€50,668
down €50,668 (-30.8%), from €164,651 to €113,983
- Reserves +€36,998
up €36,998 (+10.0%), from €369,708 to €406,706
- Gross operating margin +€8,753
up €8,753 (+12.0%), from €73,187 to €81,940
- Financial charges -€6,902
down €6,902 (-21.4%), from €32,205 to €25,303
- Taxes +€3,723
up €3,723 (+28.6%), from €13,005 to €16,729
- Depreciation +€2,356
new in 2025: €2,356
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 | €855,761 | €895,594 | +€39,833 | +4.7% |
| Fixed assets | 21/28 | €817,281 | €852,308 | +€35,027 | +4.3% |
| Tangible fixed assets | 22/27 | - | €35,027 | +€35,027 | |
| Furniture and vehicles | 24 | - | €35,027 | +€35,027 | |
| Financial fixed assets | 28 | €817,281 | €817,281 | = | 0.0% |
| Current assets | 29/58 | €38,480 | €43,286 | +€4,807 | +12.5% |
| Amounts receivable within one year | 40/41 | €10,158 | €9,377 | -€781 | -7.7% |
| Trade receivables | 40 | €8,945 | €8,954 | +€9 | +0.1% |
| Other amounts receivable | 41 | €1,213 | €423 | -€790 | -65.1% |
| Cash at bank and in hand | 54/58 | €27,355 | €32,194 | +€4,839 | +17.7% |
| Deferred charges and accrued income | 490/1 | €967 | €1,716 | +€749 | +77.5% |
| Total equity and liabilities | 10/49 | €855,761 | €895,594 | +€39,833 | +4.7% |
| Equity | 10/15 | €388,258 | €425,256 | +€36,998 | +9.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €369,708 | €406,706 | +€36,998 | +10.0% |
| Distributable reserves | 133 | €369,708 | €406,706 | +€36,998 | +10.0% |
| Amounts payable | 17/49 | €467,503 | €470,338 | +€2,835 | +0.6% |
| Amounts payable after more than one year | 17 | €164,651 | €113,983 | -€50,668 | -30.8% |
| Financial debts | 170/4 | €164,651 | €113,983 | -€50,668 | -30.8% |
| Amounts payable within one year | 42/48 | €289,220 | €343,985 | +€54,765 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €50,668 | €50,668 | = | 0.0% |
| Trade debts | 44 | €1,197 | €61 | -€1,136 | -94.9% |
| Suppliers | 440/4 | €1,197 | €61 | -€1,136 | -94.9% |
| Taxes, remuneration and social security | 45 | €7,355 | €11,395 | +€4,040 | +54.9% |
| Taxes | 450/3 | €7,355 | €11,395 | +€4,040 | +54.9% |
| Other amounts payable | 47/48 | €230,000 | €281,861 | +€51,861 | +22.5% |
| Accrued charges and deferred income | 492/3 | €13,632 | €12,370 | -€1,262 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,356 | +€2,356 | |
| Other operating charges | 640/8 | €483 | €555 | +€71 | +14.7% |
| Gross operating margin | 9900 | €73,187 | €81,940 | +€8,753 | +12.0% |
| Operating profit (loss) | 9901 | €72,703 | €79,030 | +€6,326 | +8.7% |
| Financial charges | 65/66B | €32,205 | €25,303 | -€6,902 | -21.4% |
| Recurring financial charges | 65 | €32,205 | €25,303 | -€6,902 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €40,499 | €53,727 | +€13,228 | +32.7% |
| Income taxes | 67/77 | €13,005 | €16,729 | +€3,723 | +28.6% |
| Profit (loss) for the period | 9904 | €27,493 | €36,998 | +€9,505 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,493 | €36,998 | +€9,505 | +34.6% |
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 23 October 2026 via checked.be.