WAGY-LOISIRS: 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.
WAGY-LOISIRS
Largest movements
- Receivables within one year -€60,021
down €60,021 (-100.0%), from €60,049 to €28
of which Trade receivables: -€59,851
- Tangible fixed assets -€1,950
down €1,950 (-100%), from €1,950 to €0
of which Plant, machinery and equipment: -€1,706
- Cash -€1,785
down €1,785 (-91.1%), from €1,959 to €175
mainly Net result for the year (-€43,342) and Other debts (-€22,634)
- Deferred charges and accrued income -€737
down €737 (-100%), from €737 to €0
- Profit (loss) carried forward -€43,342
down €43,342 (-1,039%), from -€4,172 to -€47,513
- Other debts -€22,634
down €22,634 (-76.3%), from €29,679 to €7,045
- Accrued charges and deferred income +€3,968
new in 2025: €3,968
- Tax, wage and social debts -€1,832
down €1,832 (-100%), from €1,832 to €0
- Trade debts -€654
down €654 (-62.1%), from €1,054 to €400
- Other operating charges +€55,241
up €55,241 (+12,488%), from €442 to €55,683
- Gross operating margin +€18,880
up €18,880, from -€6,231 to €12,649
- Depreciation -€1,630
down €1,630 (-100%), from €1,630 to €0
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 | €64,696 | €203 | -€64,493 | -99.7% |
| Fixed assets | 21/28 | €1,950 | €0 | -€1,950 | -100% |
| Tangible fixed assets | 22/27 | €1,950 | €0 | -€1,950 | -100% |
| Plant, machinery and equipment | 23 | €1,706 | €0 | -€1,706 | -100% |
| Furniture and vehicles | 24 | €245 | €0 | -€245 | -100% |
| Current assets | 29/58 | €62,746 | €203 | -€62,543 | -99.7% |
| Amounts receivable within one year | 40/41 | €60,049 | €28 | -€60,021 | -100.0% |
| Trade receivables | 40 | €59,851 | €0 | -€59,851 | -100% |
| Other amounts receivable | 41 | €198 | €28 | -€170 | -85.8% |
| Cash at bank and in hand | 54/58 | €1,959 | €175 | -€1,785 | -91.1% |
| Deferred charges and accrued income | 490/1 | €737 | €0 | -€737 | -100% |
| Total equity and liabilities | 10/49 | €64,696 | €203 | -€64,493 | -99.7% |
| Equity | 10/15 | €32,131 | -€11,210 | -€43,342 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,103 | €30,103 | = | 0.0% |
| Distributable reserves | 133 | €30,103 | €30,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,172 | -€47,513 | -€43,342 | -1,039% |
| Amounts payable | 17/49 | €32,564 | €11,413 | -€21,152 | -65.0% |
| Amounts payable within one year | 42/48 | €32,564 | €7,444 | -€25,120 | -77.1% |
| Trade debts | 44 | €1,054 | €400 | -€654 | -62.1% |
| Suppliers | 440/4 | €1,054 | €400 | -€654 | -62.1% |
| Taxes, remuneration and social security | 45 | €1,832 | €0 | -€1,832 | -100% |
| Taxes | 450/3 | €1,832 | €0 | -€1,832 | -100% |
| Other amounts payable | 47/48 | €29,679 | €7,045 | -€22,634 | -76.3% |
| Accrued charges and deferred income | 492/3 | - | €3,968 | +€3,968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,630 | €0 | -€1,630 | -100% |
| Other operating charges | 640/8 | €442 | €55,683 | +€55,241 | +12,488% |
| Gross operating margin | 9900 | -€6,231 | €12,649 | +€18,880 | |
| Operating profit (loss) | 9901 | -€8,303 | -€43,034 | -€34,731 | -418% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €404 | €307 | -€96 | -23.9% |
| Recurring financial charges | 65 | €404 | €307 | -€96 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,707 | -€43,342 | -€34,635 | -398% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,707 | -€43,342 | -€34,635 | -398% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,707 | -€43,342 | -€34,635 | -398% |
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 31 October 2026 via checked.be.