WAJITEC: 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.
WAJITEC
Largest movements
- Tangible fixed assets +€14,664
up €14,664 (+137%), from €10,698 to €25,362
of which Furniture and vehicles: +€15,830
- Cash -€11,581
down €11,581 (-58.5%), from €19,801 to €8,221
mainly Investment in fixed assets (net) (-€18,230) and Receivables within one year (-€2,976)
- Receivables within one year +€2,976
up €2,976 (+26.3%), from €11,300 to €14,275
of which Other amounts receivable: +€2,353
- Deferred charges and accrued income -€643
no longer reported in 2025 (was €643)
- Other debts +€3,110
up €3,110 (+53.2%), from €5,851 to €8,961
- Profit (loss) carried forward +€2,855
up €2,855 (+34.9%), from €8,190 to €11,044
- Trade debts -€1,437
down €1,437 (-21.6%), from €6,657 to €5,220
- Tax, wage and social debts +€887
up €887 (+57.4%), from €1,545 to €2,432
- Purchases and services -€4,443
down €4,443 (-7.6%), from €58,422 to €53,978
- Gross operating margin -€2,023
down €2,023 (-19.1%), from €10,592 to €8,569
- Taxes -€690
down €690 (-42.0%), from €1,642 to €952
- Other operating charges +€229
up €229 (+29.0%), from €789 to €1,018
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 | €42,442 | €47,858 | +€5,415 | +12.8% |
| Fixed assets | 21/28 | €10,698 | €25,362 | +€14,664 | +137% |
| Tangible fixed assets | 22/27 | €10,698 | €25,362 | +€14,664 | +137% |
| Plant, machinery and equipment | 23 | €3,498 | €2,332 | -€1,166 | -33.3% |
| Furniture and vehicles | 24 | €7,200 | €23,030 | +€15,830 | +220% |
| Current assets | 29/58 | €31,744 | €22,496 | -€9,248 | -29.1% |
| Amounts receivable within one year | 40/41 | €11,300 | €14,275 | +€2,976 | +26.3% |
| Trade receivables | 40 | €11,098 | €11,721 | +€623 | +5.6% |
| Other amounts receivable | 41 | €202 | €2,554 | +€2,353 | +1,166% |
| Cash at bank and in hand | 54/58 | €19,801 | €8,221 | -€11,581 | -58.5% |
| Deferred charges and accrued income | 490/1 | €643 | - | -€643 | |
| Total equity and liabilities | 10/49 | €42,442 | €47,858 | +€5,415 | +12.8% |
| Equity | 10/15 | €28,390 | €31,244 | +€2,855 | +10.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,190 | €11,044 | +€2,855 | +34.9% |
| Amounts payable | 17/49 | €14,053 | €16,613 | +€2,561 | +18.2% |
| Amounts payable within one year | 42/48 | €14,053 | €16,613 | +€2,561 | +18.2% |
| Trade debts | 44 | €6,657 | €5,220 | -€1,437 | -21.6% |
| Suppliers | 440/4 | €6,657 | €5,220 | -€1,437 | -21.6% |
| Taxes, remuneration and social security | 45 | €1,545 | €2,432 | +€887 | +57.4% |
| Taxes | 450/3 | €1,545 | €2,432 | +€887 | +57.4% |
| Other amounts payable | 47/48 | €5,851 | €8,961 | +€3,110 | +53.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,422 | €53,978 | -€4,443 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,566 | €3,566 | = | 0.0% |
| Other operating charges | 640/8 | €789 | €1,018 | +€229 | +29.0% |
| Gross operating margin | 9900 | €10,592 | €8,569 | -€2,023 | -19.1% |
| Operating profit (loss) | 9901 | €6,237 | €3,985 | -€2,252 | -36.1% |
| Financial charges | 65/66B | €153 | €179 | +€25 | +16.6% |
| Recurring financial charges | 65 | €153 | €179 | +€25 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €6,084 | €3,806 | -€2,278 | -37.4% |
| Income taxes | 67/77 | €1,642 | €952 | -€690 | -42.0% |
| Profit (loss) for the period | 9904 | €4,442 | €2,855 | -€1,587 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,442 | €2,855 | -€1,587 | -35.7% |
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 14 October 2026 via checked.be.