WAGY SUN: 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.
WAGY SUN
Largest movements
- Receivables within one year +€29,966
up €29,966 (+13.2%), from €227,393 to €257,359
of which Other amounts receivable: +€33,321
- Deferred charges and accrued income -€9,035
down €9,035 (-100.0%), from €9,035 to €0
- Profit (loss) carried forward +€14,140
up €14,140 (+73.4%), from €19,268 to €33,408
- Trade debts +€9,791
up €9,791 (+8.7%), from €111,907 to €121,697
- Staff costs -€5,489
down €5,489 (-20.2%), from €27,183 to €21,694
- Other operating charges -€3,432
down €3,432 (-54.5%), from €6,294 to €2,862
- Taxes +€2,432
up €2,432 (+35.4%), from €6,869 to €9,301
- Gross operating margin -€1,350
down €1,350 (-2.1%), from €62,787 to €61,437
- Financial charges +€1,306
up €1,306 (+7.9%), from €16,578 to €17,884
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 | €253,773 | €275,049 | +€21,275 | +8.4% |
| Fixed assets | 21/28 | €12,530 | €11,859 | -€671 | -5.4% |
| Tangible fixed assets | 22/27 | €4,077 | €3,406 | -€671 | -16.5% |
| Plant, machinery and equipment | 23 | €646 | €385 | -€262 | -40.5% |
| Furniture and vehicles | 24 | €1,977 | €2,149 | +€172 | +8.7% |
| Other tangible fixed assets | 26 | €1,454 | €872 | -€581 | -40.0% |
| Financial fixed assets | 28 | €8,453 | €8,453 | = | 0.0% |
| Current assets | 29/58 | €241,243 | €263,190 | +€21,947 | +9.1% |
| Stocks and contracts in progress | 3 | €2,841 | €2,750 | -€90 | -3.2% |
| Stocks | 30/36 | €2,841 | €2,750 | -€90 | -3.2% |
| Amounts receivable within one year | 40/41 | €227,393 | €257,359 | +€29,966 | +13.2% |
| Trade receivables | 40 | €40,198 | €36,843 | -€3,355 | -8.3% |
| Other amounts receivable | 41 | €187,195 | €220,515 | +€33,321 | +17.8% |
| Cash at bank and in hand | 54/58 | €1,974 | €3,081 | +€1,107 | +56.1% |
| Deferred charges and accrued income | 490/1 | €9,035 | €0 | -€9,035 | -100.0% |
| Total equity and liabilities | 10/49 | €253,773 | €275,049 | +€21,275 | +8.4% |
| Equity | 10/15 | €68,745 | €82,885 | +€14,140 | +20.6% |
| Contributions | 10/11 | €49,477 | €49,477 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,268 | €33,408 | +€14,140 | +73.4% |
| Amounts payable | 17/49 | €185,028 | €192,163 | +€7,135 | +3.9% |
| Amounts payable within one year | 42/48 | €182,733 | €192,014 | +€9,281 | +5.1% |
| Financial debts | 43 | €3,226 | €4,945 | +€1,719 | +53.3% |
| Credit institutions | 430/8 | €3,226 | €4,945 | +€1,719 | +53.3% |
| Trade debts | 44 | €111,907 | €121,697 | +€9,791 | +8.7% |
| Suppliers | 440/4 | €111,907 | €121,697 | +€9,791 | +8.7% |
| Taxes, remuneration and social security | 45 | €67,600 | €65,371 | -€2,229 | -3.3% |
| Taxes | 450/3 | €62,897 | €60,285 | -€2,612 | -4.2% |
| Remuneration and social security | 454/9 | €4,704 | €5,087 | +€383 | +8.1% |
| Accrued charges and deferred income | 492/3 | €2,295 | €149 | -€2,146 | -93.5% |
| Remuneration, social security and pensions | 62 | €27,183 | €21,694 | -€5,489 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,805 | €2,766 | -€1,040 | -27.3% |
| Other operating charges | 640/8 | €6,294 | €2,862 | -€3,432 | -54.5% |
| Gross operating margin | 9900 | €62,787 | €61,437 | -€1,350 | -2.1% |
| Operating profit (loss) | 9901 | €25,505 | €34,116 | +€8,611 | +33.8% |
| Financial income | 75/76B | €6,910 | €7,210 | +€300 | +4.3% |
| Recurring financial income | 75 | €6,910 | €7,210 | +€300 | +4.3% |
| Financial charges | 65/66B | €16,578 | €17,884 | +€1,306 | +7.9% |
| Recurring financial charges | 65 | €16,578 | €17,884 | +€1,306 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €15,837 | €23,441 | +€7,605 | +48.0% |
| Income taxes | 67/77 | €6,869 | €9,301 | +€2,432 | +35.4% |
| Profit (loss) for the period | 9904 | €8,968 | €14,140 | +€5,172 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,968 | €14,140 | +€5,172 | +57.7% |
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 7 October 2026 via checked.be.