WAKATEPE: 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.
WAKATEPE
Largest movements
- Cash +€9,117
up €9,117 (+20.5%), from €44,412 to €53,528
mainly Net result for the year (+€7,329) and Trade debts (+€6,060)
- Deferred charges and accrued income -€5,079
down €5,079 (-27.0%), from €18,800 to €13,721
- Tangible fixed assets +€1,737
up €1,737 (+17.4%), from €10,006 to €11,743
of which Other tangible fixed assets: +€3,098
- Receivables within one year +€1,397
up €1,397 (+20.9%), from €6,670 to €8,066
of which Other amounts receivable: +€3,017
- Other debts -€6,520
down €6,520 (-56.4%), from €11,551 to €5,031
- Trade debts +€6,060
up €6,060 (+138%), from €4,400 to €10,460
- Tax, wage and social debts +€4,038
up €4,038 (+386%), from €1,046 to €5,085
- Reserves +€2,289
up €2,289 (+3.4%), from €68,181 to €70,470
- Accrued charges and deferred income +€1,295
up €1,295 (+91.3%), from €1,418 to €2,713
- Gross operating margin -€21,808
down €21,808 (-63.2%), from €34,482 to €12,674
- Taxes -€7,660
down €7,660 (-69.8%), from €10,981 to €3,321
- Other operating charges -€1,998
down €1,998 (-66.9%), from €2,987 to €989
- Write-downs +€1,498
no longer reported in 2025 (was -€1,498)
- Depreciation +€733
up €733 (+47.3%), from €1,549 to €2,282
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 | €112,888 | €120,059 | +€7,171 | +6.4% |
| Fixed assets | 21/28 | €10,006 | €11,743 | +€1,737 | +17.4% |
| Tangible fixed assets | 22/27 | €10,006 | €11,743 | +€1,737 | +17.4% |
| Plant, machinery and equipment | 23 | €786 | €486 | -€300 | -38.2% |
| Furniture and vehicles | 24 | €3,636 | €2,575 | -€1,061 | -29.2% |
| Other tangible fixed assets | 26 | €5,585 | €8,682 | +€3,098 | +55.5% |
| Current assets | 29/58 | €102,881 | €108,316 | +€5,434 | +5.3% |
| Amounts receivable after more than one year | 29 | €33,000 | €33,000 | = | 0.0% |
| Trade receivables | 290 | €33,000 | - | -€33,000 | |
| Other amounts receivable | 291 | - | €33,000 | +€33,000 | |
| Amounts receivable within one year | 40/41 | €6,670 | €8,066 | +€1,397 | +20.9% |
| Trade receivables | 40 | €5,578 | €3,957 | -€1,620 | -29.0% |
| Other amounts receivable | 41 | €1,092 | €4,109 | +€3,017 | +276% |
| Cash at bank and in hand | 54/58 | €44,412 | €53,528 | +€9,117 | +20.5% |
| Deferred charges and accrued income | 490/1 | €18,800 | €13,721 | -€5,079 | -27.0% |
| Total equity and liabilities | 10/49 | €112,888 | €120,059 | +€7,171 | +6.4% |
| Equity | 10/15 | €94,472 | €96,771 | +€2,298 | +2.4% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €68,181 | €70,470 | +€2,289 | +3.4% |
| Distributable reserves | 133 | €68,181 | €70,470 | +€2,289 | +3.4% |
| Profit (loss) carried forward | 14 | €18,235 | €18,244 | +€9 | +0.1% |
| Amounts payable | 17/49 | €18,416 | €23,288 | +€4,873 | +26.5% |
| Amounts payable within one year | 42/48 | €16,997 | €20,575 | +€3,578 | +21.0% |
| Trade debts | 44 | €4,400 | €10,460 | +€6,060 | +138% |
| Suppliers | 440/4 | €4,400 | €10,460 | +€6,060 | +138% |
| Taxes, remuneration and social security | 45 | €1,046 | €5,085 | +€4,038 | +386% |
| Taxes | 450/3 | €1,046 | €5,085 | +€4,038 | +386% |
| Other amounts payable | 47/48 | €11,551 | €5,031 | -€6,520 | -56.4% |
| Accrued charges and deferred income | 492/3 | €1,418 | €2,713 | +€1,295 | +91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,549 | €2,282 | +€733 | +47.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,498 | - | +€1,498 | |
| Other operating charges | 640/8 | €2,987 | €989 | -€1,998 | -66.9% |
| Gross operating margin | 9900 | €34,482 | €12,674 | -€21,808 | -63.2% |
| Operating profit (loss) | 9901 | €31,444 | €9,403 | -€22,041 | -70.1% |
| Financial income | 75/76B | €1,468 | €1,419 | -€49 | -3.3% |
| Recurring financial income | 75 | €1,468 | €1,419 | -€49 | -3.3% |
| Financial charges | 65/66B | €126 | €172 | +€46 | +36.8% |
| Recurring financial charges | 65 | €126 | €172 | +€46 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €32,786 | €10,650 | -€22,136 | -67.5% |
| Income taxes | 67/77 | €10,981 | €3,321 | -€7,660 | -69.8% |
| Profit (loss) for the period | 9904 | €21,805 | €7,329 | -€14,475 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,805 | €7,329 | -€14,475 | -66.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.