Wakaaro: 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.
Wakaaro
Largest movements
- Financial fixed assets +€60,000
new in 2025: €60,000
- Receivables within one year +€37,789
up €37,789 (+886%), from €4,267 to €42,056
of which Trade receivables: +€40,541
- Tangible fixed assets -€10,773
down €10,773 (-23.8%), from €45,270 to €34,497
of which Furniture and vehicles: -€7,255
- Cash -€2,608
down €2,608 (-31.5%), from €8,284 to €5,676
mainly Investment in fixed assets (net) (-€60,000) and Receivables within one year (-€37,789)
- Deferred charges and accrued income -€1,629
no longer reported in 2025 (was €1,629)
- Other debts +€60,076
up €60,076 (+69.8%), from €86,022 to €146,097
- Profit (loss) carried forward +€19,921
up €19,921 (+55.5%), from -€35,893 to -€15,972
- Trade debts +€3,058
up €3,058 (+839%), from €364 to €3,422
- Accrued charges and deferred income -€2,154
no longer reported in 2025 (was €2,154)
- Tax, wage and social debts +€1,879
up €1,879 (+43.7%), from €4,302 to €6,182
of which Taxes: +€1,979
- Gross operating margin +€41,799
up €41,799, from -€9,478 to €32,321
- Staff costs -€15,731
no longer reported in 2025 (was €15,731)
- Depreciation +€3,348
up €3,348 (+45.1%), from €7,424 to €10,773
- Financial charges -€940
down €940 (-39.7%), from €2,368 to €1,428
- Other operating charges -€729
down €729 (-83.5%), from €873 to €144
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 | €59,449 | €142,230 | +€82,780 | +139% |
| Fixed assets | 21/28 | €45,270 | €94,497 | +€49,227 | +109% |
| Tangible fixed assets | 22/27 | €45,270 | €34,497 | -€10,773 | -23.8% |
| Plant, machinery and equipment | 23 | €10,467 | €6,949 | -€3,518 | -33.6% |
| Furniture and vehicles | 24 | €34,803 | €27,548 | -€7,255 | -20.8% |
| Financial fixed assets | 28 | - | €60,000 | +€60,000 | |
| Current assets | 29/58 | €14,179 | €47,732 | +€33,553 | +237% |
| Amounts receivable within one year | 40/41 | €4,267 | €42,056 | +€37,789 | +886% |
| Trade receivables | 40 | €1,512 | €42,053 | +€40,541 | +2,681% |
| Other amounts receivable | 41 | €2,755 | €3 | -€2,751 | -99.9% |
| Cash at bank and in hand | 54/58 | €8,284 | €5,676 | -€2,608 | -31.5% |
| Deferred charges and accrued income | 490/1 | €1,629 | - | -€1,629 | |
| Total equity and liabilities | 10/49 | €59,449 | €142,230 | +€82,780 | +139% |
| Equity | 10/15 | -€33,393 | -€13,472 | +€19,921 | +59.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,893 | -€15,972 | +€19,921 | +55.5% |
| Amounts payable | 17/49 | €92,842 | €155,701 | +€62,859 | +67.7% |
| Amounts payable within one year | 42/48 | €90,688 | €155,701 | +€65,013 | +71.7% |
| Trade debts | 44 | €364 | €3,422 | +€3,058 | +839% |
| Suppliers | 440/4 | €364 | €3,422 | +€3,058 | +839% |
| Taxes, remuneration and social security | 45 | €4,302 | €6,182 | +€1,879 | +43.7% |
| Taxes | 450/3 | €2,102 | €4,082 | +€1,979 | +94.2% |
| Remuneration and social security | 454/9 | €2,200 | €2,100 | -€100 | -4.5% |
| Other amounts payable | 47/48 | €86,022 | €146,097 | +€60,076 | +69.8% |
| Accrued charges and deferred income | 492/3 | €2,154 | - | -€2,154 | |
| Remuneration, social security and pensions | 62 | €15,731 | - | -€15,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,424 | €10,773 | +€3,348 | +45.1% |
| Other operating charges | 640/8 | €873 | €144 | -€729 | -83.5% |
| Gross operating margin | 9900 | -€9,478 | €32,321 | +€41,799 | |
| Operating profit (loss) | 9901 | -€33,506 | €21,404 | +€54,911 | |
| Financial income | 75/76B | €6 | €110 | +€104 | +1,709% |
| Recurring financial income | 75 | €6 | €110 | +€104 | +1,709% |
| Financial charges | 65/66B | €2,368 | €1,428 | -€940 | -39.7% |
| Recurring financial charges | 65 | €2,368 | €1,428 | -€940 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€35,868 | €20,086 | +€55,954 | |
| Income taxes | 67/77 | €25 | €165 | +€140 | +555% |
| Profit (loss) for the period | 9904 | -€35,893 | €19,921 | +€55,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,893 | €19,921 | +€55,814 |
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 17 October 2026 via checked.be.