WABISABI: 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.
WABISABI
Largest movements
- Receivables within one year -€30,091
down €30,091 (-53.8%), from €55,935 to €25,843
of which Other amounts receivable: -€28,126
- Cash +€8,469
up €8,469 (+1,488%), from €569 to €9,038
mainly Receivables within one year (+€30,091) and Depreciation (+€2,902)
- Tangible fixed assets -€2,902
down €2,902 (-20.0%), from €14,495 to €11,593
of which Other tangible fixed assets: -€2,529
- Profit (loss) carried forward -€18,535
down €18,535, from €12,526 to -€6,009
- Current portion of long-term debt -€5,420
down €5,420 (-83.2%), from €6,515 to €1,095
- Tax, wage and social debts +€2,028
up €2,028 (+44.9%), from €4,523 to €6,551
- Trade debts -€1,503
no longer reported in 2025 (was €1,503)
- Debts after one year -€1,095
no longer reported in 2025 (was €1,095)
- Gross operating margin +€6,009
up €6,009 (+29.4%), from -€20,415 to -€14,406
- Depreciation -€3,517
down €3,517 (-54.8%), from €6,420 to €2,902
- Financial charges -€486
down €486 (-58.7%), from €828 to €342
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 | €70,999 | €46,474 | -€24,525 | -34.5% |
| Fixed assets | 21/28 | €14,495 | €11,593 | -€2,902 | -20.0% |
| Tangible fixed assets | 22/27 | €14,495 | €11,593 | -€2,902 | -20.0% |
| Plant, machinery and equipment | 23 | €263 | - | -€263 | |
| Furniture and vehicles | 24 | €111 | - | -€111 | |
| Other tangible fixed assets | 26 | €14,122 | €11,593 | -€2,529 | -17.9% |
| Current assets | 29/58 | €56,504 | €34,881 | -€21,622 | -38.3% |
| Amounts receivable within one year | 40/41 | €55,935 | €25,843 | -€30,091 | -53.8% |
| Trade receivables | 40 | €5,965 | €4,000 | -€1,965 | -32.9% |
| Other amounts receivable | 41 | €49,969 | €21,843 | -€28,126 | -56.3% |
| Cash at bank and in hand | 54/58 | €569 | €9,038 | +€8,469 | +1,488% |
| Total equity and liabilities | 10/49 | €70,999 | €46,474 | -€24,525 | -34.5% |
| Equity | 10/15 | €57,364 | €38,828 | -€18,535 | -32.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €43,338 | €43,338 | = | 0.0% |
| Distributable reserves | 133 | €43,338 | €43,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,526 | -€6,009 | -€18,535 | |
| Amounts payable | 17/49 | €13,635 | €7,646 | -€5,989 | -43.9% |
| Amounts payable after more than one year | 17 | €1,095 | - | -€1,095 | |
| Financial debts | 170/4 | €1,095 | - | -€1,095 | |
| Amounts payable within one year | 42/48 | €12,540 | €7,646 | -€4,894 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €6,515 | €1,095 | -€5,420 | -83.2% |
| Trade debts | 44 | €1,503 | - | -€1,503 | |
| Suppliers | 440/4 | €1,503 | - | -€1,503 | |
| Taxes, remuneration and social security | 45 | €4,523 | €6,551 | +€2,028 | +44.9% |
| Taxes | 450/3 | €4,523 | €6,551 | +€2,028 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,420 | €2,902 | -€3,517 | -54.8% |
| Other operating charges | 640/8 | €810 | €745 | -€66 | -8.1% |
| Gross operating margin | 9900 | -€20,415 | -€14,406 | +€6,009 | +29.4% |
| Operating profit (loss) | 9901 | -€27,645 | -€18,053 | +€9,592 | +34.7% |
| Financial income | 75/76B | €142 | €0 | -€142 | -100.0% |
| Recurring financial income | 75 | €142 | €0 | -€142 | -100.0% |
| Financial charges | 65/66B | €828 | €342 | -€486 | -58.7% |
| Recurring financial charges | 65 | €828 | €342 | -€486 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,331 | -€18,395 | +€9,937 | +35.1% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€28,471 | -€18,535 | +€9,935 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,471 | -€18,535 | +€9,935 | +34.9% |
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 22 October 2026 via checked.be.