Wagner Facility: 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.
Wagner Facility
Largest movements
- Cash +€21,250
new in 2025: €21,250
mainly Tax, wage and social debts (+€56,868) and Trade debts (+€17,252)
- Receivables within one year +€8,535
new in 2025: €8,535
of which Trade receivables: +€8,423
- Profit (loss) carried forward -€59,335
down €59,335 (-45889.2%), from -€129 to -€59,464
- Tax, wage and social debts +€56,868
new in 2025: €56,868
of which Remuneration and social security: +€40,297
- Trade debts +€17,252
up €17,252 (+13342.4%), from €129 to €17,381
- Other debts +€15,000
new in 2025: €15,000
- Staff costs +€86,139
new in 2025: €86,139
- Gross operating margin +€27,671
up €27,671, from -€66 to €27,605
- Other operating charges +€782
new in 2025: €782
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 | - | €29,785 | +€29,785 | |
| Current assets | 29/58 | - | €29,785 | +€29,785 | |
| Amounts receivable within one year | 40/41 | - | €8,535 | +€8,535 | |
| Trade receivables | 40 | - | €8,423 | +€8,423 | |
| Other amounts receivable | 41 | - | €112 | +€112 | |
| Cash at bank and in hand | 54/58 | - | €21,250 | +€21,250 | |
| Total equity and liabilities | 10/49 | - | €29,785 | +€29,785 | |
| Equity | 10/15 | -€129 | -€59,464 | -€59,335 | -45889.2% |
| Profit (loss) carried forward | 14 | -€129 | -€59,464 | -€59,335 | -45889.2% |
| Amounts payable | 17/49 | €129 | €89,249 | +€89,120 | +68924.7% |
| Amounts payable within one year | 42/48 | €129 | €89,249 | +€89,120 | +68924.7% |
| Trade debts | 44 | €129 | €17,381 | +€17,252 | +13342.4% |
| Suppliers | 440/4 | €129 | €17,381 | +€17,252 | +13342.4% |
| Taxes, remuneration and social security | 45 | - | €56,868 | +€56,868 | |
| Taxes | 450/3 | - | €16,571 | +€16,571 | |
| Remuneration and social security | 454/9 | - | €40,297 | +€40,297 | |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | - | €86,139 | +€86,139 | |
| Other operating charges | 640/8 | - | €782 | +€782 | |
| Gross operating margin | 9900 | -€66 | €27,605 | +€27,671 | |
| Operating profit (loss) | 9901 | -€66 | -€59,316 | -€59,250 | -90183.1% |
| Financial charges | 65/66B | - | €19 | +€19 | |
| Recurring financial charges | 65 | - | €19 | +€19 | |
| Profit (loss) for the period before taxes | 9903 | -€66 | -€59,335 | -€59,269 | -90212.0% |
| Profit (loss) for the period | 9904 | -€66 | -€59,335 | -€59,269 | -90212.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€66 | -€59,335 | -€59,269 | -90212.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.