WACAJU PARTNERS: 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.
WACAJU PARTNERS
Largest movements
- Cash +€94,084
up €94,084 (+62.0%), from €151,818 to €245,902
mainly Net result for the year (+€61,347) and Provisions (+€35,400)
- Receivables within one year -€15,326
down €15,326 (-25.0%), from €61,381 to €46,055
- Tangible fixed assets +€11,802
new in 2025: €11,802
- Profit (loss) carried forward +€61,347
up €61,347 (+44.0%), from €139,482 to €200,829
- Provisions +€35,400
new in 2025: €35,400
- Tax, wage and social debts -€27,561
down €27,561 (-45.7%), from €60,257 to €32,697
- Trade debts +€17,484
up €17,484 (+2,499%), from €700 to €18,184
- Other debts +€4,331
up €4,331 (+40.0%), from €10,836 to €15,167
- Gross operating margin -€55,755
down €55,755 (-30.9%), from €180,475 to €124,721
- Provisions +€35,400
new in 2025: €35,400
- Taxes -€13,666
down €13,666 (-33.5%), from €40,783 to €27,117
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 | €213,307 | €304,276 | +€90,970 | +42.6% |
| Fixed assets | 21/28 | - | €11,802 | +€11,802 | |
| Tangible fixed assets | 22/27 | - | €11,802 | +€11,802 | |
| Furniture and vehicles | 24 | - | €11,802 | +€11,802 | |
| Current assets | 29/58 | €213,307 | €292,474 | +€79,167 | +37.1% |
| Amounts receivable within one year | 40/41 | €61,381 | €46,055 | -€15,326 | -25.0% |
| Trade receivables | 40 | €61,381 | €46,055 | -€15,326 | -25.0% |
| Cash at bank and in hand | 54/58 | €151,818 | €245,902 | +€94,084 | +62.0% |
| Deferred charges and accrued income | 490/1 | €108 | €518 | +€410 | +380% |
| Total equity and liabilities | 10/49 | €213,307 | €304,276 | +€90,970 | +42.6% |
| Equity | 10/15 | €141,482 | €202,829 | +€61,347 | +43.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,482 | €200,829 | +€61,347 | +44.0% |
| Provisions and deferred taxes | 16 | - | €35,400 | +€35,400 | |
| Provisions for liabilities and charges | 160/5 | - | €35,400 | +€35,400 | |
| Other liabilities and charges | 164/5 | - | €35,400 | +€35,400 | |
| Amounts payable | 17/49 | €71,824 | €66,047 | -€5,777 | -8.0% |
| Amounts payable within one year | 42/48 | €71,793 | €66,047 | -€5,746 | -8.0% |
| Trade debts | 44 | €700 | €18,184 | +€17,484 | +2,499% |
| Suppliers | 440/4 | €700 | €18,184 | +€17,484 | +2,499% |
| Taxes, remuneration and social security | 45 | €60,257 | €32,697 | -€27,561 | -45.7% |
| Taxes | 450/3 | €60,257 | €32,697 | -€27,561 | -45.7% |
| Other amounts payable | 47/48 | €10,836 | €15,167 | +€4,331 | +40.0% |
| Accrued charges and deferred income | 492/3 | €32 | €0 | -€32 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €109 | +€109 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €35,400 | +€35,400 | |
| Other operating charges | 640/8 | €50 | €388 | +€338 | +677% |
| Gross operating margin | 9900 | €180,475 | €124,721 | -€55,755 | -30.9% |
| Operating profit (loss) | 9901 | €180,425 | €88,823 | -€91,602 | -50.8% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €160 | €423 | +€263 | +165% |
| Recurring financial charges | 65 | €160 | €423 | +€263 | +165% |
| Profit (loss) for the period before taxes | 9903 | €180,266 | €88,464 | -€91,802 | -50.9% |
| Income taxes | 67/77 | €40,783 | €27,117 | -€13,666 | -33.5% |
| Profit (loss) for the period | 9904 | €139,482 | €61,347 | -€78,135 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €139,482 | €61,347 | -€78,135 | -56.0% |
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 18 October 2026 via checked.be.