Waitara: 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.
Waitara
Largest movements
- Cash +€24,610
up €24,610 (+82.2%), from €29,931 to €54,541
mainly Net result for the year (+€28,790) and Depreciation (+€19,504)
- Tangible fixed assets -€17,877
down €17,877 (-3.6%), from €492,719 to €474,842
of which Land and buildings: -€11,133
- Receivables within one year -€6,382
down €6,382 (-23.8%), from €26,839 to €20,457
of which Trade receivables: -€6,247
- Reserves +€28,790
up €28,790 (+15.9%), from €180,992 to €209,783
of which Distributable reserves: +€28,790
- Debts after one year -€15,222
down €15,222 (-5.6%), from €272,601 to €257,379
of which Financial debts: -€15,222
- Current portion of long-term debt -€8,080
down €8,080 (-30.5%), from €26,525 to €18,445
- Gross operating margin +€8,762
up €8,762 (+12.9%), from €67,913 to €76,675
- Other operating charges +€4,414
up €4,414 (+602.6%), from €733 to €5,147
- Taxes +€1,461
up €1,461 (+13.7%), from €10,626 to €12,087
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 | €563,766 | €563,279 | -€488 | -0.1% |
| Fixed assets | 21/28 | €492,719 | €474,842 | -€17,877 | -3.6% |
| Tangible fixed assets | 22/27 | €492,719 | €474,842 | -€17,877 | -3.6% |
| Land and buildings | 22 | €445,480 | €434,347 | -€11,133 | -2.5% |
| Plant, machinery and equipment | 23 | €1,534 | €2,173 | +€639 | +41.6% |
| Furniture and vehicles | 24 | €45,704 | €38,321 | -€7,383 | -16.2% |
| Current assets | 29/58 | €71,047 | €88,437 | +€17,389 | +24.5% |
| Amounts receivable within one year | 40/41 | €26,839 | €20,457 | -€6,382 | -23.8% |
| Trade receivables | 40 | €26,704 | €20,457 | -€6,247 | -23.4% |
| Other amounts receivable | 41 | €135 | €0 | -€135 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,931 | €54,541 | +€24,610 | +82.2% |
| Deferred charges and accrued income | 490/1 | €14,277 | €13,439 | -€838 | -5.9% |
| Total equity and liabilities | 10/49 | €563,766 | €563,279 | -€488 | -0.1% |
| Equity | 10/15 | €193,392 | €222,183 | +€28,790 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €180,992 | €209,783 | +€28,790 | +15.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €180,992 | €209,783 | +€28,790 | +15.9% |
| Amounts payable | 17/49 | €370,374 | €341,096 | -€29,278 | -7.9% |
| Amounts payable after more than one year | 17 | €272,601 | €257,379 | -€15,222 | -5.6% |
| Financial debts | 170/4 | €272,601 | €257,379 | -€15,222 | -5.6% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €97,773 | €83,178 | -€14,594 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €26,525 | €18,445 | -€8,080 | -30.5% |
| Trade debts | 44 | €7,917 | €4,857 | -€3,059 | -38.6% |
| Suppliers | 440/4 | €7,917 | €4,857 | -€3,059 | -38.6% |
| Advances received on contracts in progress | 46 | €2,949 | €0 | -€2,949 | -100.0% |
| Taxes, remuneration and social security | 45 | €22,825 | €27,011 | +€4,186 | +18.3% |
| Taxes | 450/3 | €17,191 | €27,011 | +€9,819 | +57.1% |
| Remuneration and social security | 454/9 | €5,633 | €0 | -€5,633 | -100.0% |
| Other amounts payable | 47/48 | €37,557 | €32,865 | -€4,692 | -12.5% |
| Accrued charges and deferred income | 492/3 | €0 | €539 | +€539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,273 | €19,504 | +€231 | +1.2% |
| Other operating charges | 640/8 | €733 | €5,147 | +€4,414 | +602.6% |
| Gross operating margin | 9900 | €67,913 | €76,675 | +€8,762 | +12.9% |
| Operating profit (loss) | 9901 | €47,907 | €52,024 | +€4,117 | +8.6% |
| Financial income | 75/76B | €0 | €3 | +€3 | +750.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +750.0% |
| Financial charges | 65/66B | €11,476 | €11,150 | -€326 | -2.8% |
| Recurring financial charges | 65 | €11,476 | €11,150 | -€326 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €36,431 | €40,877 | +€4,446 | +12.2% |
| Income taxes | 67/77 | €10,626 | €12,087 | +€1,461 | +13.7% |
| Profit (loss) for the period | 9904 | €25,805 | €28,790 | +€2,985 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,805 | €28,790 | +€2,985 | +11.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.