WAGIMMO: 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.
WAGIMMO
Largest movements
- Cash +€37,345
up €37,345 (+208.1%), from €17,948 to €55,293
mainly Other debts (+€127,871) and Net result for the year (+€37,491)
- Tangible fixed assets -€19,898
down €19,898 (-4.8%), from €412,508 to €392,610
of which Land and buildings: -€21,445
- Receivables within one year -€9,172
down €9,172 (-28.3%), from €32,436 to €23,264
of which Trade receivables: -€9,172
- Other debts +€127,871
up €127,871 (+11793.1%), from €1,084 to €128,956
- Reserves -€100,657
down €100,657 (-57.7%), from €174,320 to €73,664
of which Distributable reserves: -€89,626
- Debts after one year -€32,974
down €32,974 (-16.1%), from €204,576 to €171,602
- Tax, wage and social debts +€18,586
up €18,586 (+116.2%), from €15,998 to €34,584
of which Taxes: +€18,586
- Gross operating margin +€40,657
up €40,657 (+79.2%), from €51,315 to €91,972
- Other operating charges -€1,027
down €1,027 (-14.7%), from €7,006 to €5,978
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 | €465,424 | €472,756 | +€7,332 | +1.6% |
| Fixed assets | 21/28 | €412,508 | €392,610 | -€19,898 | -4.8% |
| Tangible fixed assets | 22/27 | €412,508 | €392,610 | -€19,898 | -4.8% |
| Land and buildings | 22 | €407,623 | €386,178 | -€21,445 | -5.3% |
| Plant, machinery and equipment | 23 | €2,036 | €1,279 | -€757 | -37.2% |
| Furniture and vehicles | 24 | €2,848 | €5,153 | +€2,304 | +80.9% |
| Current assets | 29/58 | €52,916 | €80,146 | +€27,230 | +51.5% |
| Amounts receivable within one year | 40/41 | €32,436 | €23,264 | -€9,172 | -28.3% |
| Trade receivables | 40 | €32,436 | €23,264 | -€9,172 | -28.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €17,948 | €55,293 | +€37,345 | +208.1% |
| Deferred charges and accrued income | 490/1 | €2,532 | €1,589 | -€943 | -37.2% |
| Total equity and liabilities | 10/49 | €465,424 | €472,756 | +€7,332 | +1.6% |
| Equity | 10/15 | €186,720 | €86,064 | -€100,657 | -53.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €174,320 | €73,664 | -€100,657 | -57.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €29,780 | €18,750 | -€11,030 | -37.0% |
| Distributable reserves | 133 | €144,540 | €54,914 | -€89,626 | -62.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,712 | €0 | -€2,712 | -100.0% |
| Deferred taxes | 168 | €2,712 | €0 | -€2,712 | -100.0% |
| Amounts payable | 17/49 | €275,992 | €386,692 | +€110,700 | +40.1% |
| Amounts payable after more than one year | 17 | €204,576 | €171,602 | -€32,974 | -16.1% |
| Financial debts | 170/4 | €204,576 | €171,602 | -€32,974 | -16.1% |
| Amounts payable within one year | 42/48 | €70,220 | €215,090 | +€144,870 | +206.3% |
| Current portion of amounts payable after more than one year | 42 | €33,721 | €34,399 | +€678 | +2.0% |
| Trade debts | 44 | €19,416 | €17,151 | -€2,265 | -11.7% |
| Suppliers | 440/4 | €19,416 | €17,151 | -€2,265 | -11.7% |
| Taxes, remuneration and social security | 45 | €15,998 | €34,584 | +€18,586 | +116.2% |
| Taxes | 450/3 | €13,148 | €31,734 | +€18,586 | +141.4% |
| Remuneration and social security | 454/9 | €2,850 | €2,850 | = | 0.0% |
| Other amounts payable | 47/48 | €1,084 | €128,956 | +€127,871 | +11793.1% |
| Accrued charges and deferred income | 492/3 | €1,196 | €0 | -€1,196 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,503 | €26,338 | +€835 | +3.3% |
| Other operating charges | 640/8 | €7,006 | €5,978 | -€1,027 | -14.7% |
| Gross operating margin | 9900 | €51,315 | €91,972 | +€40,657 | +79.2% |
| Operating profit (loss) | 9901 | €18,807 | €59,656 | +€40,850 | +217.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,279 | €6,767 | -€512 | -7.0% |
| Recurring financial charges | 65 | €7,279 | €6,767 | -€512 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €11,528 | €52,889 | +€41,362 | +358.8% |
| Transfer from deferred taxes | 780 | €284 | €2,712 | +€2,428 | +855.6% |
| Income taxes | 67/77 | €17,968 | €18,111 | +€142 | +0.8% |
| Profit (loss) for the period | 9904 | -€6,157 | €37,491 | +€43,648 | |
| Transfer from tax-exempt reserves | 789 | €1,135 | €11,030 | +€9,895 | +871.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,022 | €48,521 | +€53,543 |
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 3 October 2026 via checked.be.