WACRI: what changed
Two fiscal 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.
WACRI
Largest movements
- Receivables within one year +€95,816
up €95,816 (+375.1%), from €25,547 to €121,363
- Receivables after one year -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Deferred charges and accrued income -€7,441
down €7,441 (-78.9%), from €9,426 to €1,985
- Cash +€2,888
up €2,888 (+148.1%), from €1,950 to €4,838
mainly Receivables after one year (+€70,000) and Net result for the year (+€16,993)
- Reserves +€15,672
up €15,672 (+27.1%), from €57,800 to €73,472
of which Distributable reserves: +€15,672
- Tax, wage and social debts +€2,801
up €2,801 (+72.2%), from €3,879 to €6,680
of which Taxes: +€4,502
- Trade debts +€1,468
up €1,468 (+46.4%), from €3,166 to €4,634
- Profit (loss) carried forward +€1,322
up €1,322, from -€1,322 to €0
- Staff costs -€13,021
down €13,021 (-93.6%), from €13,911 to €890
- Taxes +€6,504
up €6,504 (+298.6%), from €2,178 to €8,682
- Financial income +€3,785
up €3,785 (+123.4%), from €3,068 to €6,853
- Gross operating margin +€2,121
up €2,121 (+11.5%), from €18,406 to €20,527
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 | €106,923 | €128,186 | +€21,263 | +19.9% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €106,923 | €128,186 | +€21,263 | +19.9% |
| Amounts receivable after more than one year | 29 | €70,000 | €0 | -€70,000 | -100.0% |
| Trade receivables | 290 | €70,000 | €0 | -€70,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €25,547 | €121,363 | +€95,816 | +375.1% |
| Other amounts receivable | 41 | €25,547 | €121,363 | +€95,816 | +375.1% |
| Cash at bank and in hand | 54/58 | €1,950 | €4,838 | +€2,888 | +148.1% |
| Deferred charges and accrued income | 490/1 | €9,426 | €1,985 | -€7,441 | -78.9% |
| Total equity and liabilities | 10/49 | €106,923 | €128,186 | +€21,263 | +19.9% |
| Equity | 10/15 | €99,878 | €116,872 | +€16,994 | +17.0% |
| Contributions | 10/11 | €43,400 | €43,400 | = | 0.0% |
| Reserves | 13 | €57,800 | €73,472 | +€15,672 | +27.1% |
| Non-distributable reserves | 130/1 | €5,580 | €5,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,580 | €5,580 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,750 | €5,750 | = | 0.0% |
| Distributable reserves | 133 | €46,470 | €62,142 | +€15,672 | +33.7% |
| Profit (loss) carried forward | 14 | -€1,322 | €0 | +€1,322 | |
| Amounts payable | 17/49 | €7,045 | €11,314 | +€4,269 | +60.6% |
| Amounts payable within one year | 42/48 | €7,045 | €11,314 | +€4,269 | +60.6% |
| Trade debts | 44 | €3,166 | €4,634 | +€1,468 | +46.4% |
| Suppliers | 440/4 | €3,166 | €4,634 | +€1,468 | +46.4% |
| Taxes, remuneration and social security | 45 | €3,879 | €6,680 | +€2,801 | +72.2% |
| Taxes | 450/3 | €2,178 | €6,680 | +€4,502 | +206.7% |
| Remuneration and social security | 454/9 | €1,701 | - | -€1,701 | |
| Remuneration, social security and pensions | 62 | €13,911 | €890 | -€13,021 | -93.6% |
| Other operating charges | 640/8 | €455 | €625 | +€170 | +37.4% |
| Gross operating margin | 9900 | €18,406 | €20,527 | +€2,121 | +11.5% |
| Operating profit (loss) | 9901 | €4,040 | €19,012 | +€14,972 | +370.6% |
| Financial income | 75/76B | €3,068 | €6,853 | +€3,785 | +123.4% |
| Recurring financial income | 75 | €3,068 | €6,853 | +€3,785 | +123.4% |
| Financial charges | 65/66B | €128 | €190 | +€62 | +48.4% |
| Recurring financial charges | 65 | €128 | €190 | +€62 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €6,980 | €25,675 | +€18,695 | +267.8% |
| Income taxes | 67/77 | €2,178 | €8,682 | +€6,504 | +298.6% |
| Profit (loss) for the period | 9904 | €4,802 | €16,993 | +€12,191 | +253.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,802 | €16,993 | +€12,191 | +253.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.