Waiwawa: 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.
Waiwawa
Largest movements
- Cash +€6,898
up €6,898 (+44.6%), from €15,465 to €22,363
mainly Net result for the year (+€9,207) and Depreciation (+€1,520)
- Receivables within one year +€1,847
up €1,847 (+31.9%), from €5,783 to €7,630
- Tangible fixed assets -€1,520
down €1,520 (-30.0%), from €5,061 to €3,541
of which Furniture and vehicles: -€1,144
- Reserves +€9,207
up €9,207 (+50.0%), from €18,401 to €27,608
- Other debts -€1,505
down €1,505 (-86.6%), from €1,737 to €232
- Trade debts -€1,343
down €1,343 (-57.5%), from €2,335 to €992
- Tax, wage and social debts +€788
up €788 (+29.9%), from €2,636 to €3,425
- Gross operating margin +€4,339
up €4,339 (+37.3%), from €11,632 to €15,971
- Taxes +€828
up €828 (+42.1%), from €1,965 to €2,793
- Other operating charges +€619
up €619 (+131%), from €473 to €1,091
- Financial charges -€248
down €248 (-15.0%), from €1,657 to €1,409
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 | €28,109 | €35,257 | +€7,148 | +25.4% |
| Fixed assets | 21/28 | €5,061 | €3,541 | -€1,520 | -30.0% |
| Tangible fixed assets | 22/27 | €5,061 | €3,541 | -€1,520 | -30.0% |
| Plant, machinery and equipment | 23 | €1,388 | €1,012 | -€376 | -27.1% |
| Furniture and vehicles | 24 | €3,673 | €2,529 | -€1,144 | -31.1% |
| Current assets | 29/58 | €23,048 | €31,716 | +€8,668 | +37.6% |
| Amounts receivable within one year | 40/41 | €5,783 | €7,630 | +€1,847 | +31.9% |
| Trade receivables | 40 | €5,783 | €7,630 | +€1,847 | +31.9% |
| Cash at bank and in hand | 54/58 | €15,465 | €22,363 | +€6,898 | +44.6% |
| Deferred charges and accrued income | 490/1 | €1,800 | €1,723 | -€77 | -4.3% |
| Total equity and liabilities | 10/49 | €28,109 | €35,257 | +€7,148 | +25.4% |
| Equity | 10/15 | €21,401 | €30,608 | +€9,207 | +43.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,401 | €27,608 | +€9,207 | +50.0% |
| Distributable reserves | 133 | €18,401 | €27,608 | +€9,207 | +50.0% |
| Amounts payable | 17/49 | €6,708 | €4,649 | -€2,059 | -30.7% |
| Amounts payable within one year | 42/48 | €6,708 | €4,649 | -€2,059 | -30.7% |
| Trade debts | 44 | €2,335 | €992 | -€1,343 | -57.5% |
| Suppliers | 440/4 | €2,335 | €992 | -€1,343 | -57.5% |
| Taxes, remuneration and social security | 45 | €2,636 | €3,425 | +€788 | +29.9% |
| Taxes | 450/3 | €2,636 | €3,425 | +€788 | +29.9% |
| Other amounts payable | 47/48 | €1,737 | €232 | -€1,505 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,520 | €1,520 | = | 0.0% |
| Other operating charges | 640/8 | €473 | €1,091 | +€619 | +131% |
| Gross operating margin | 9900 | €11,632 | €15,971 | +€4,339 | +37.3% |
| Operating profit (loss) | 9901 | €9,639 | €13,359 | +€3,721 | +38.6% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €1,657 | €1,409 | -€248 | -15.0% |
| Recurring financial charges | 65 | €1,657 | €1,409 | -€248 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €7,982 | €12,000 | +€4,018 | +50.3% |
| Income taxes | 67/77 | €1,965 | €2,793 | +€828 | +42.1% |
| Profit (loss) for the period | 9904 | €6,016 | €9,207 | +€3,191 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,016 | €9,207 | +€3,191 | +53.0% |
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 26 October 2026 via checked.be.