WABU PRODUCTION: what changed
What changed
WABU PRODUCTION
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
-€728
2024 · €145,267-€145,995
Equity
€261,347
2024 · €262,074-€728
Cash
€28,134
2024 · €104,466-€76,332
Balance sheet total
€668,942
2024 · €471,700+€197,242
Largest movements
Assets
- Receivables within one year +€172,635
up €172,635 (+54.7%), from €315,396 to €488,031
of which Trade receivables: +€261,973
- Cash -€76,332
down €76,332 (-73.1%), from €104,466 to €28,134
mainly Receivables within one year (-€172,635) and Investment in fixed assets (net) (-€61,070)
- Current investments +€52,000
new in 2025: €52,000
- Intangible fixed assets +€46,260
new in 2025: €46,260
Equity and liabilities
- Trade debts +€202,877
up €202,877 (+142%), from €143,312 to €346,188
- Current portion of long-term debt -€8,224
down €8,224 (-40.4%), from €20,351 to €12,127
- Tax, wage and social debts +€7,691
up €7,691 (+27.6%), from €27,895 to €35,587
of which Taxes: +€20,243
- Other debts -€7,137
down €7,137 (-92.1%), from €7,751 to €613
Income statement
- Gross operating margin -€239,228
down €239,228 (-56.0%), from €427,341 to €188,113
- Taxes -€50,777
down €50,777 (-91.8%), from €55,314 to €4,536
- Staff costs -€32,661
down €32,661 (-16.9%), from €193,723 to €161,062
- Write-downs -€14,205
down €14,205 (-100%), from €14,205 to €0
- Depreciation +€10,836
up €10,836 (+166%), from €6,532 to €17,368
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€145,267
Gross operating margin
-€239,228
Staff costs
+€32,661
Depreciation
-€10,836
Write-downs
+€14,205
Other operating charges
+€5,490
Financial income
-€1,028
Financial charges
+€1,963
Taxes
+€50,777
Result 2025
-€728
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€46,109
Investment
-€113,070
Financing
-€9,371
Cash 2024
€104,466
From operations (derived)
+€46,109
Net result for the year
-€728
Depreciation
+€17,368
Receivables within one year
-€172,635
Deferred charges and accrued income
-€5,237
Trade debts
+€202,877
Tax, wage and social debts
+€7,691
Other debts
-€7,137
Accrued charges and deferred income
+€3,910
Investment (derived)
-€113,070
Investment in fixed assets (net)
-€61,070
Current investments
-€52,000
Financing
-€9,371
Debts after one year
-€1,147
Current portion of long-term debt
-€8,224
Cash 2025
€28,134
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,700 | €668,942 | +€197,242 | +41.8% |
| Fixed assets | 21/28 | €51,838 | €95,540 | +€43,702 | +84.3% |
| Intangible fixed assets | 21 | - | €46,260 | +€46,260 | |
| Tangible fixed assets | 22/27 | €36,687 | €30,935 | -€5,752 | -15.7% |
| Furniture and vehicles | 24 | €17,497 | €15,881 | -€1,616 | -9.2% |
| Other tangible fixed assets | 26 | €19,190 | €15,054 | -€4,136 | -21.6% |
| Financial fixed assets | 28 | €15,151 | €18,346 | +€3,194 | +21.1% |
| Current assets | 29/58 | €419,862 | €573,402 | +€153,540 | +36.6% |
| Amounts receivable within one year | 40/41 | €315,396 | €488,031 | +€172,635 | +54.7% |
| Trade receivables | 40 | €216,195 | €478,168 | +€261,973 | +121% |
| Other amounts receivable | 41 | €99,201 | €9,863 | -€89,338 | -90.1% |
| Current investments | 50/53 | - | €52,000 | +€52,000 | |
| Cash at bank and in hand | 54/58 | €104,466 | €28,134 | -€76,332 | -73.1% |
| Deferred charges and accrued income | 490/1 | €0 | €5,237 | +€5,237 | |
| Total equity and liabilities | 10/49 | €471,700 | €668,942 | +€197,242 | +41.8% |
| Equity | 10/15 | €262,074 | €261,347 | -€728 | -0.3% |
| Reserves | 13 | €309 | €309 | = | 0.0% |
| Non-distributable reserves | 130/1 | €309 | €309 | = | 0.0% |
| Reserves not available under the articles | 1311 | €309 | €309 | = | 0.0% |
| Profit (loss) carried forward | 14 | €261,765 | €261,037 | -€728 | -0.3% |
| Amounts payable | 17/49 | €209,626 | €407,596 | +€197,970 | +94.4% |
| Amounts payable after more than one year | 17 | €10,317 | €9,171 | -€1,147 | -11.1% |
| Financial debts | 170/4 | €10,317 | €9,171 | -€1,147 | -11.1% |
| Amounts payable within one year | 42/48 | €199,309 | €394,515 | +€195,206 | +97.9% |
| Current portion of amounts payable after more than one year | 42 | €20,351 | €12,127 | -€8,224 | -40.4% |
| Trade debts | 44 | €143,312 | €346,188 | +€202,877 | +142% |
| Suppliers | 440/4 | €143,312 | €346,188 | +€202,877 | +142% |
| Taxes, remuneration and social security | 45 | €27,895 | €35,587 | +€7,691 | +27.6% |
| Taxes | 450/3 | €4,938 | €25,181 | +€20,243 | +410% |
| Remuneration and social security | 454/9 | €22,957 | €10,406 | -€12,551 | -54.7% |
| Other amounts payable | 47/48 | €7,751 | €613 | -€7,137 | -92.1% |
| Accrued charges and deferred income | 492/3 | €0 | €3,910 | +€3,910 | |
| Remuneration, social security and pensions | 62 | €193,723 | €161,062 | -€32,661 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,532 | €17,368 | +€10,836 | +166% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,205 | €0 | -€14,205 | -100% |
| Other operating charges | 640/8 | €6,995 | €1,506 | -€5,490 | -78.5% |
| Gross operating margin | 9900 | €427,341 | €188,113 | -€239,228 | -56.0% |
| Operating profit (loss) | 9901 | €205,886 | €8,178 | -€197,708 | -96.0% |
| Financial income | 75/76B | €1,043 | €16 | -€1,028 | -98.5% |
| Recurring financial income | 75 | €1,043 | €16 | -€1,028 | -98.5% |
| Financial charges | 65/66B | €6,349 | €4,386 | -€1,963 | -30.9% |
| Recurring financial charges | 65 | €6,349 | €4,386 | -€1,963 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €200,581 | €3,808 | -€196,772 | -98.1% |
| Income taxes | 67/77 | €55,314 | €4,536 | -€50,777 | -91.8% |
| Profit (loss) for the period | 9904 | €145,267 | -€728 | -€145,995 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,267 | -€728 | -€145,995 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.