WABOMAT: 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.
WABOMAT
Largest movements
- Receivables within one year +€31,885
up €31,885 (+573%), from €5,562 to €37,448
of which Trade receivables: +€31,529
- Tangible fixed assets -€21,405
down €21,405 (-41.9%), from €51,099 to €29,694
of which Furniture and vehicles: -€20,047
- Cash +€6,715
up €6,715 (+47.0%), from €14,280 to €20,994
mainly Depreciation (+€21,405) and Trade debts (+€8,449)
- Stocks and contracts -€3,877
down €3,877 (-47.1%), from €8,228 to €4,351
of which Contracts in progress: -€3,353
- Deferred charges and accrued income +€1,424
up €1,424, from €0 to €1,424
- Trade debts +€8,449
up €8,449 (+23.8%), from €35,545 to €43,994
- Profit (loss) carried forward +€6,529
up €6,529 (+15.2%), from -€42,891 to -€36,363
- Current portion of long-term debt +€4,768
up €4,768 (+13.8%), from €34,565 to €39,333
- Debts after one year -€4,342
down €4,342 (-50.9%), from €8,533 to €4,191
- Tax, wage and social debts -€3,937
down €3,937 (-17.3%), from €22,777 to €18,839
of which Taxes: -€6,530
- Gross operating margin +€25,871
up €25,871 (+37.5%), from €68,922 to €94,793
- Depreciation +€19,690
up €19,690 (+1,148%), from €1,715 to €21,405
- Staff costs -€6,985
down €6,985 (-12.1%), from €57,799 to €50,814
- Taxes +€4,178
up €4,178 (+400%), from €1,043 to €5,222
- Other operating charges +€2,806
up €2,806 (+270%), from €1,040 to €3,845
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 | €79,239 | €93,981 | +€14,742 | +18.6% |
| Fixed assets | 21/28 | €51,169 | €29,763 | -€21,405 | -41.8% |
| Tangible fixed assets | 22/27 | €51,099 | €29,694 | -€21,405 | -41.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €33,953 | €13,906 | -€20,047 | -59.0% |
| Other tangible fixed assets | 26 | €17,146 | €15,788 | -€1,358 | -7.9% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €28,070 | €64,217 | +€36,147 | +129% |
| Stocks and contracts in progress | 3 | €8,228 | €4,351 | -€3,877 | -47.1% |
| Stocks | 30/36 | €4,875 | €4,351 | -€525 | -10.8% |
| Contracts in progress | 37 | €3,353 | €0 | -€3,353 | -100% |
| Amounts receivable within one year | 40/41 | €5,562 | €37,448 | +€31,885 | +573% |
| Trade receivables | 40 | €2,756 | €34,285 | +€31,529 | +1,144% |
| Other amounts receivable | 41 | €2,807 | €3,163 | +€356 | +12.7% |
| Cash at bank and in hand | 54/58 | €14,280 | €20,994 | +€6,715 | +47.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,424 | +€1,424 | |
| Total equity and liabilities | 10/49 | €79,239 | €93,981 | +€14,742 | +18.6% |
| Equity | 10/15 | -€22,440 | -€15,911 | +€6,529 | +29.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,891 | -€36,363 | +€6,529 | +15.2% |
| Amounts payable | 17/49 | €101,679 | €109,892 | +€8,213 | +8.1% |
| Amounts payable after more than one year | 17 | €8,533 | €4,191 | -€4,342 | -50.9% |
| Financial debts | 170/4 | €8,533 | €4,191 | -€4,342 | -50.9% |
| Amounts payable within one year | 42/48 | €93,146 | €105,701 | +€12,555 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €34,565 | €39,333 | +€4,768 | +13.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €35,545 | €43,994 | +€8,449 | +23.8% |
| Suppliers | 440/4 | €35,545 | €43,994 | +€8,449 | +23.8% |
| Taxes, remuneration and social security | 45 | €22,777 | €18,839 | -€3,937 | -17.3% |
| Taxes | 450/3 | €16,127 | €9,597 | -€6,530 | -40.5% |
| Remuneration and social security | 454/9 | €6,649 | €9,242 | +€2,593 | +39.0% |
| Other amounts payable | 47/48 | €260 | €3,535 | +€3,275 | +1,262% |
| Remuneration, social security and pensions | 62 | €57,799 | €50,814 | -€6,985 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,715 | €21,405 | +€19,690 | +1,148% |
| Other operating charges | 640/8 | €1,040 | €3,845 | +€2,806 | +270% |
| Gross operating margin | 9900 | €68,922 | €94,793 | +€25,871 | +37.5% |
| Operating profit (loss) | 9901 | €8,369 | €18,728 | +€10,359 | +124% |
| Financial income | 75/76B | €55 | €379 | +€324 | +591% |
| Recurring financial income | 75 | €55 | €379 | +€324 | +591% |
| Financial charges | 65/66B | €7,175 | €7,357 | +€182 | +2.5% |
| Recurring financial charges | 65 | €7,175 | €7,357 | +€182 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €1,249 | €11,750 | +€10,501 | +841% |
| Income taxes | 67/77 | €1,043 | €5,222 | +€4,178 | +400% |
| Profit (loss) for the period | 9904 | €205 | €6,529 | +€6,323 | +3,080% |
| Profit (loss) for the period to be appropriated | 9905 | €205 | €6,529 | +€6,323 | +3,080% |
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 20 October 2026 via checked.be.