WACOLO: 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.
WACOLO
Largest movements
- Financial fixed assets -€1.0m
no longer reported in 2025 (was €1.0m)
- Current investments +€670,000
new in 2025: €670,000
- Cash +€99,233
up €99,233 (+39390.5%), from €252 to €99,484
mainly Investment in fixed assets (net) (+€1.0m) and Net result for the year (+€161,239)
- Other debts -€407,979
no longer reported in 2025 (was €407,979)
- Reserves +€161,000
up €161,000 (+1018.3%), from €15,810 to €176,810
of which Distributable reserves: +€161,000
- Tax, wage and social debts +€16,100
new in 2025: €16,100
- Financial income +€179,498
new in 2025: €179,498
- Taxes +€16,100
new in 2025: €16,100
- Other operating charges -€962
down €962 (-49.1%), from €1,961 to €998
- Gross operating margin -€169
down €169 (-22.2%), from -€763 to -€932
- Purchases and services +€169
up €169 (+22.2%), from €763 to €932
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 | €1,005,841 | €775,200 | -€230,640 | -22.9% |
| Fixed assets | 21/28 | €1,000,000 | - | -€1.0m | |
| Financial fixed assets | 28 | €1,000,000 | - | -€1.0m | |
| Current assets | 29/58 | €5,841 | €775,200 | +€769,360 | +13172.4% |
| Amounts receivable within one year | 40/41 | €5,589 | €5,716 | +€127 | +2.3% |
| Other amounts receivable | 41 | €5,589 | €5,716 | +€127 | +2.3% |
| Current investments | 50/53 | - | €670,000 | +€670,000 | |
| Cash at bank and in hand | 54/58 | €252 | €99,484 | +€99,233 | +39390.5% |
| Total equity and liabilities | 10/49 | €1,005,841 | €775,200 | -€230,640 | -22.9% |
| Equity | 10/15 | €597,861 | €759,100 | +€161,239 | +27.0% |
| Contributions | 10/11 | €514,000 | €514,000 | = | 0.0% |
| Reserves | 13 | €15,810 | €176,810 | +€161,000 | +1018.3% |
| Non-distributable reserves | 130/1 | €15,810 | €15,810 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,810 | €15,810 | = | 0.0% |
| Distributable reserves | 133 | - | €161,000 | +€161,000 | |
| Profit (loss) carried forward | 14 | €68,051 | €68,290 | +€239 | +0.4% |
| Amounts payable | 17/49 | €407,979 | €16,100 | -€391,879 | -96.1% |
| Amounts payable within one year | 42/48 | €407,979 | €16,100 | -€391,879 | -96.1% |
| Taxes, remuneration and social security | 45 | - | €16,100 | +€16,100 | |
| Taxes | 450/3 | - | €16,100 | +€16,100 | |
| Other amounts payable | 47/48 | €407,979 | - | -€407,979 | |
| Goods, raw materials, services and sundry goods | 60/61 | €763 | €932 | +€169 | +22.2% |
| Other operating charges | 640/8 | €1,961 | €998 | -€962 | -49.1% |
| Gross operating margin | 9900 | -€763 | -€932 | -€169 | -22.2% |
| Operating profit (loss) | 9901 | -€2,724 | -€1,930 | +€793 | +29.1% |
| Financial income | 75/76B | - | €179,498 | +€179,498 | |
| Recurring financial income | 75 | - | €179,498 | +€179,498 | |
| Financial charges | 65/66B | €96 | €229 | +€133 | +138.4% |
| Recurring financial charges | 65 | €96 | €229 | +€133 | +138.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,820 | €177,339 | +€180,159 | |
| Income taxes | 67/77 | - | €16,100 | +€16,100 | |
| Profit (loss) for the period | 9904 | -€2,820 | €161,239 | +€164,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,820 | €161,239 | +€164,059 |
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 9 October 2026 via checked.be.