Wakari: 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.
Wakari
Largest movements
- Cash +€47,275
up €47,275 (+51.2%), from €92,349 to €139,624
mainly Net result for the year (+€113,574) and Receivables within one year (+€34,182)
- Receivables within one year -€34,182
down €34,182 (-56.3%), from €60,705 to €26,524
- Tangible fixed assets -€8,648
down €8,648 (-38.4%), from €22,507 to €13,859
- Current investments +€7,299
new in 2025: €7,299
- Tax, wage and social debts +€19,411
up €19,411 (+56.0%), from €34,676 to €54,087
of which Taxes: +€21,181
- Debts after one year -€6,387
down €6,387 (-92.2%), from €6,930 to €543
- Current portion of long-term debt -€4,297
down €4,297 (-40.2%), from €10,684 to €6,387
- Profit (loss) carried forward +€3,574
up €3,574 (+99.6%), from €3,590 to €7,163
- Gross operating margin +€1,743
up €1,743 (+1.1%), from €157,739 to €159,482
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 | €176,676 | €188,850 | +€12,174 | +6.9% |
| Fixed assets | 21/28 | €22,507 | €13,859 | -€8,648 | -38.4% |
| Tangible fixed assets | 22/27 | €22,507 | €13,859 | -€8,648 | -38.4% |
| Furniture and vehicles | 24 | €22,507 | €13,859 | -€8,648 | -38.4% |
| Current assets | 29/58 | €154,168 | €174,991 | +€20,822 | +13.5% |
| Amounts receivable within one year | 40/41 | €60,705 | €26,524 | -€34,182 | -56.3% |
| Trade receivables | 40 | €60,705 | €26,524 | -€34,182 | -56.3% |
| Current investments | 50/53 | - | €7,299 | +€7,299 | |
| Cash at bank and in hand | 54/58 | €92,349 | €139,624 | +€47,275 | +51.2% |
| Deferred charges and accrued income | 490/1 | €1,115 | €1,544 | +€430 | +38.6% |
| Total equity and liabilities | 10/49 | €176,676 | €188,850 | +€12,174 | +6.9% |
| Equity | 10/15 | €13,590 | €17,163 | +€3,574 | +26.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,590 | €7,163 | +€3,574 | +99.6% |
| Amounts payable | 17/49 | €163,086 | €171,686 | +€8,600 | +5.3% |
| Amounts payable after more than one year | 17 | €6,930 | €543 | -€6,387 | -92.2% |
| Financial debts | 170/4 | €6,930 | €543 | -€6,387 | -92.2% |
| Amounts payable within one year | 42/48 | €156,156 | €171,143 | +€14,987 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €10,684 | €6,387 | -€4,297 | -40.2% |
| Trade debts | 44 | €796 | €669 | -€127 | -16.0% |
| Suppliers | 440/4 | €796 | €669 | -€127 | -16.0% |
| Taxes, remuneration and social security | 45 | €34,676 | €54,087 | +€19,411 | +56.0% |
| Taxes | 450/3 | €26,846 | €48,027 | +€21,181 | +78.9% |
| Remuneration and social security | 454/9 | €7,830 | €6,060 | -€1,770 | -22.6% |
| Other amounts payable | 47/48 | €110,000 | €110,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,648 | €8,648 | = | 0.0% |
| Other operating charges | 640/8 | €967 | €942 | -€25 | -2.6% |
| Gross operating margin | 9900 | €157,739 | €159,482 | +€1,743 | +1.1% |
| Operating profit (loss) | 9901 | €148,124 | €149,892 | +€1,768 | +1.2% |
| Financial charges | 65/66B | €758 | €450 | -€308 | -40.6% |
| Recurring financial charges | 65 | €758 | €450 | -€308 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €147,366 | €149,442 | +€2,075 | +1.4% |
| Income taxes | 67/77 | €36,098 | €35,868 | -€230 | -0.6% |
| Profit (loss) for the period | 9904 | €111,268 | €113,574 | +€2,306 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €111,268 | €113,574 | +€2,306 | +2.1% |
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 8 October 2026 via checked.be.