WABLA: 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.
WABLA
Largest movements
- Cash -€5,768
down €5,768 (-24.2%), from €23,882 to €18,114
mainly Other debts (-€7,778) and Net result for the year (-€823)
- Receivables within one year -€2,761
down €2,761 (-73.4%), from €3,761 to €1,000
- Tangible fixed assets -€632
down €632 (-25.9%), from €2,442 to €1,810
of which Plant, machinery and equipment: -€632
- Other debts -€7,778
down €7,778 (-68.7%), from €11,330 to €3,552
- Profit (loss) carried forward -€823
down €823 (-18.4%), from -€4,474 to -€5,298
- Trade debts -€803
down €803 (-63.5%), from €1,264 to €461
- Gross operating margin +€3,753
up €3,753, from -€3,181 to €572
- Other operating charges +€366
up €366 (+94.5%), from €387 to €753
- Depreciation -€201
down €201 (-24.1%), from €832 to €632
- Financial income +€57
new in 2025: €57
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.
Cash bridge derived
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 | €36,932 | €27,772 | -€9,160 | -24.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,442 | €1,810 | -€632 | -25.9% |
| Tangible fixed assets | 22/27 | €2,442 | €1,810 | -€632 | -25.9% |
| Plant, machinery and equipment | 23 | €2,442 | €1,810 | -€632 | -25.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €34,490 | €25,962 | -€8,528 | -24.7% |
| Stocks and contracts in progress | 3 | €6,847 | €6,847 | = | 0.0% |
| Stocks | 30/36 | €6,847 | €6,847 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,761 | €1,000 | -€2,761 | -73.4% |
| Other amounts receivable | 41 | €3,761 | €1,000 | -€2,761 | -73.4% |
| Cash at bank and in hand | 54/58 | €23,882 | €18,114 | -€5,768 | -24.2% |
| Total equity and liabilities | 10/49 | €36,932 | €27,772 | -€9,160 | -24.8% |
| Equity | 10/15 | €24,156 | €23,333 | -€823 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,430 | €22,430 | = | 0.0% |
| Distributable reserves | 133 | €22,430 | €22,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,474 | -€5,298 | -€823 | -18.4% |
| Amounts payable | 17/49 | €12,776 | €4,440 | -€8,337 | -65.3% |
| Amounts payable within one year | 42/48 | €12,776 | €4,440 | -€8,337 | -65.3% |
| Trade debts | 44 | €1,264 | €461 | -€803 | -63.5% |
| Suppliers | 440/4 | €1,264 | €461 | -€803 | -63.5% |
| Taxes, remuneration and social security | 45 | €182 | €427 | +€245 | +134.6% |
| Taxes | 450/3 | €182 | €427 | +€245 | +134.6% |
| Other amounts payable | 47/48 | €11,330 | €3,552 | -€7,778 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €632 | -€201 | -24.1% |
| Other operating charges | 640/8 | €387 | €753 | +€366 | +94.5% |
| Gross operating margin | 9900 | -€3,181 | €572 | +€3,753 | |
| Operating profit (loss) | 9901 | -€4,401 | -€813 | +€3,588 | +81.5% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €74 | €67 | -€6 | -8.4% |
| Recurring financial charges | 65 | €74 | €67 | -€6 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,474 | -€823 | +€3,651 | +81.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,474 | -€823 | +€3,651 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,474 | -€823 | +€3,651 | +81.6% |
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 11 October 2026 via checked.be.