WaasMove: 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.
WaasMove
Largest movements
- Cash +€20,169
up €20,169 (+111%), from €18,125 to €38,294
mainly Net result for the year (+€39,393) and Depreciation (+€15,515)
- Receivables within one year -€9,239
down €9,239 (-39.0%), from €23,712 to €14,474
- Tangible fixed assets +€2,329
up €2,329 (+4.7%), from €49,652 to €51,981
of which Furniture and vehicles: +€4,578
- Profit (loss) carried forward +€36,128
no longer reported in 2025 (was -€36,128)
- Other debts -€26,924
down €26,924 (-97.1%), from €27,736 to €812
- Reserves +€3,265
up €3,265 (+5.1%), from €63,841 to €67,106
of which Distributable reserves: +€3,265
- Gross operating margin +€37,449
up €37,449 (+56.0%), from €66,838 to €104,287
- Staff costs -€16,512
down €16,512 (-33.9%), from €48,738 to €32,226
- Taxes +€4,867
up €4,867 (+18,134%), from €27 to €4,894
- Other operating charges +€3,985
up €3,985 (+122%), from €3,254 to €7,239
- Depreciation +€3,134
up €3,134 (+25.3%), from €12,381 to €15,515
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 | €96,620 | €109,643 | +€13,024 | +13.5% |
| Fixed assets | 21/28 | €49,652 | €51,981 | +€2,329 | +4.7% |
| Tangible fixed assets | 22/27 | €49,652 | €51,981 | +€2,329 | +4.7% |
| Land and buildings | 22 | €13,827 | €11,578 | -€2,249 | -16.3% |
| Furniture and vehicles | 24 | €35,825 | €40,403 | +€4,578 | +12.8% |
| Current assets | 29/58 | €46,968 | €57,662 | +€10,695 | +22.8% |
| Amounts receivable within one year | 40/41 | €23,712 | €14,474 | -€9,239 | -39.0% |
| Trade receivables | 40 | €23,712 | €14,474 | -€9,239 | -39.0% |
| Cash at bank and in hand | 54/58 | €18,125 | €38,294 | +€20,169 | +111% |
| Deferred charges and accrued income | 490/1 | €5,130 | €4,894 | -€236 | -4.6% |
| Total equity and liabilities | 10/49 | €96,620 | €109,643 | +€13,024 | +13.5% |
| Equity | 10/15 | €40,112 | €79,506 | +€39,393 | +98.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €63,841 | €67,106 | +€3,265 | +5.1% |
| 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 | €61,981 | €65,246 | +€3,265 | +5.3% |
| Profit (loss) carried forward | 14 | -€36,128 | - | +€36,128 | |
| Amounts payable | 17/49 | €56,507 | €30,138 | -€26,370 | -46.7% |
| Amounts payable within one year | 42/48 | €56,507 | €30,138 | -€26,370 | -46.7% |
| Trade debts | 44 | €8,611 | €9,244 | +€633 | +7.4% |
| Suppliers | 440/4 | €8,611 | €9,244 | +€633 | +7.4% |
| Taxes, remuneration and social security | 45 | €20,161 | €20,082 | -€79 | -0.4% |
| Taxes | 450/3 | €16,647 | €17,276 | +€630 | +3.8% |
| Remuneration and social security | 454/9 | €3,514 | €2,805 | -€709 | -20.2% |
| Other amounts payable | 47/48 | €27,736 | €812 | -€26,924 | -97.1% |
| Remuneration, social security and pensions | 62 | €48,738 | €32,226 | -€16,512 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,381 | €15,515 | +€3,134 | +25.3% |
| Other operating charges | 640/8 | €3,254 | €7,239 | +€3,985 | +122% |
| Gross operating margin | 9900 | €66,838 | €104,287 | +€37,449 | +56.0% |
| Operating profit (loss) | 9901 | €2,466 | €49,308 | +€46,842 | +1,900% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €5,591 | €5,022 | -€569 | -10.2% |
| Recurring financial charges | 65 | €5,591 | €5,022 | -€569 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,125 | €44,287 | +€47,412 | |
| Income taxes | 67/77 | €27 | €4,894 | +€4,867 | +18,134% |
| Profit (loss) for the period | 9904 | -€3,152 | €39,393 | +€42,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,152 | €39,393 | +€42,545 |
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.