WAGRAM GRO: 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.
WAGRAM GRO
Largest movements
- Receivables within one year -€74,803
down €74,803 (-42.7%), from €175,000 to €100,197
- Cash +€12,134
up €12,134 (+1,282%), from €946 to €13,080
mainly Receivables within one year (+€74,803) and Net result for the year (+€17,908)
- Accrued charges and deferred income -€79,058
down €79,058 (-75.7%), from €104,375 to €25,316
- Reserves +€17,908
up €17,908 (+143%), from €12,553 to €30,460
of which Distributable reserves: +€17,908
- Trade debts -€1,924
no longer reported in 2025 (was €1,924)
- Gross operating margin +€22,605
up €22,605 (+779%), from €2,901 to €25,507
- Taxes +€6,003
new in 2025: €6,003
- Other operating charges -€1,269
down €1,269 (-49.7%), from €2,552 to €1,283
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.
Derived cash bridge
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 | €180,851 | €117,777 | -€63,075 | -34.9% |
| Fixed assets | 21/28 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €176,351 | €113,277 | -€63,075 | -35.8% |
| Amounts receivable within one year | 40/41 | €175,000 | €100,197 | -€74,803 | -42.7% |
| Other amounts receivable | 41 | €175,000 | €100,197 | -€74,803 | -42.7% |
| Cash at bank and in hand | 54/58 | €946 | €13,080 | +€12,134 | +1,282% |
| Deferred charges and accrued income | 490/1 | €405 | - | -€405 | |
| Total equity and liabilities | 10/49 | €180,851 | €117,777 | -€63,075 | -34.9% |
| Equity | 10/15 | €74,553 | €92,460 | +€17,908 | +24.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €12,553 | €30,460 | +€17,908 | +143% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,353 | €24,260 | +€17,908 | +282% |
| Amounts payable | 17/49 | €106,299 | €25,316 | -€80,982 | -76.2% |
| Amounts payable within one year | 42/48 | €1,924 | - | -€1,924 | |
| Trade debts | 44 | €1,924 | - | -€1,924 | |
| Suppliers | 440/4 | €1,924 | - | -€1,924 | |
| Accrued charges and deferred income | 492/3 | €104,375 | €25,316 | -€79,058 | -75.7% |
| Other operating charges | 640/8 | €2,552 | €1,283 | -€1,269 | -49.7% |
| Gross operating margin | 9900 | €2,901 | €25,507 | +€22,605 | +779% |
| Operating profit (loss) | 9901 | €350 | €24,224 | +€23,874 | +6,824% |
| Financial charges | 65/66B | €410 | €313 | -€97 | -23.7% |
| Recurring financial charges | 65 | €410 | €313 | -€97 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€60 | €23,911 | +€23,971 | |
| Income taxes | 67/77 | - | €6,003 | +€6,003 | |
| Profit (loss) for the period | 9904 | -€60 | €17,908 | +€17,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60 | €17,908 | +€17,968 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.