WAGMI: 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.
WAGMI
Largest movements
- Cash +€32,330
up €32,330 (+591.2%), from €5,468 to €37,798
mainly Net result for the year (+€56,709) and Other debts (+€54,479)
- Receivables within one year +€13,917
up €13,917 (+5723.1%), from €243 to €14,160
of which Other amounts receivable: +€13,917
- Deferred charges and accrued income +€10,074
new in 2025: €10,074
- Tangible fixed assets -€1,080
down €1,080 (-80.1%), from €1,348 to €268
- Current investments -€690
down €690 (-100.0%), from €690 to €0
- Other debts +€54,479
up €54,479 (+2442.4%), from €2,231 to €56,709
- Gross operating margin +€70,096
up €70,096, from -€7,729 to €62,368
- Taxes +€3,512
new in 2025: €3,512
- Financial charges +€698
up €698 (+842.3%), from €83 to €781
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 | €7,749 | €62,300 | +€54,551 | +704.0% |
| Fixed assets | 21/28 | €1,348 | €268 | -€1,080 | -80.1% |
| Tangible fixed assets | 22/27 | €1,348 | €268 | -€1,080 | -80.1% |
| Plant, machinery and equipment | 23 | €1,348 | €268 | -€1,080 | -80.1% |
| Current assets | 29/58 | €6,401 | €62,032 | +€55,631 | +869.1% |
| Amounts receivable within one year | 40/41 | €243 | €14,160 | +€13,917 | +5723.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €243 | €14,160 | +€13,917 | +5723.1% |
| Current investments | 50/53 | €690 | €0 | -€690 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,468 | €37,798 | +€32,330 | +591.2% |
| Deferred charges and accrued income | 490/1 | - | €10,074 | +€10,074 | |
| Total equity and liabilities | 10/49 | €7,749 | €62,300 | +€54,551 | +704.0% |
| Equity | 10/15 | €5,409 | €5,409 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €409 | €409 | = | 0.0% |
| Distributable reserves | 133 | €409 | €409 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,340 | €56,890 | +€54,551 | +2331.6% |
| Amounts payable within one year | 42/48 | €2,340 | €56,890 | +€54,551 | +2331.6% |
| Trade debts | 44 | €109 | €181 | +€72 | +66.0% |
| Suppliers | 440/4 | €109 | €181 | +€72 | +66.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,231 | €56,709 | +€54,479 | +2442.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €1,080 | -€7 | -0.6% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€7,729 | €62,368 | +€70,096 | |
| Operating profit (loss) | 9901 | -€8,815 | €60,888 | +€69,703 | |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €83 | €781 | +€698 | +842.3% |
| Recurring financial charges | 65 | €83 | €781 | +€698 | +842.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,898 | €60,221 | +€69,119 | |
| Income taxes | 67/77 | - | €3,512 | +€3,512 | |
| Profit (loss) for the period | 9904 | -€8,898 | €56,709 | +€65,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,898 | €56,709 | +€65,607 |
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 10 October 2026 via checked.be.