WAKO: 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.
WAKO
Largest movements
- Tangible fixed assets -€34,792
down €34,792 (-8.8%), from €395,956 to €361,164
- Cash +€17,003
up €17,003 (+162.6%), from €10,454 to €27,457
mainly Depreciation (+€34,792) and Net result for the year (+€14,626)
- Receivables within one year -€14,421
down €14,421 (-84.7%), from €17,034 to €2,613
- Debts after one year -€51,388
down €51,388 (-24.7%), from €207,677 to €156,289
- Reserves +€14,626
up €14,626 (+89.6%), from €16,332 to €30,958
- Financial charges +€1,720
up €1,720 (+24.3%), from €7,064 to €8,784
- Taxes -€760
down €760 (-10.0%), from €7,634 to €6,874
- Gross operating margin -€745
down €745 (-1.1%), from €65,821 to €65,076
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 | €423,444 | €391,234 | -€32,210 | -7.6% |
| Fixed assets | 21/28 | €395,956 | €361,164 | -€34,792 | -8.8% |
| Tangible fixed assets | 22/27 | €395,956 | €361,164 | -€34,792 | -8.8% |
| Land and buildings | 22 | €395,956 | €361,164 | -€34,792 | -8.8% |
| Current assets | 29/58 | €27,488 | €30,070 | +€2,582 | +9.4% |
| Amounts receivable within one year | 40/41 | €17,034 | €2,613 | -€14,421 | -84.7% |
| Other amounts receivable | 41 | €17,034 | €2,613 | -€14,421 | -84.7% |
| Cash at bank and in hand | 54/58 | €10,454 | €27,457 | +€17,003 | +162.6% |
| Total equity and liabilities | 10/49 | €423,444 | €391,234 | -€32,210 | -7.6% |
| Equity | 10/15 | €115,775 | €130,401 | +€14,626 | +12.6% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €16,332 | €30,958 | +€14,626 | +89.6% |
| Distributable reserves | 133 | €16,332 | €30,958 | +€14,626 | +89.6% |
| Profit (loss) carried forward | 14 | €18,843 | €18,843 | = | 0.0% |
| Amounts payable | 17/49 | €307,669 | €260,833 | -€46,836 | -15.2% |
| Amounts payable after more than one year | 17 | €207,677 | €156,289 | -€51,388 | -24.7% |
| Financial debts | 170/4 | €207,677 | €156,289 | -€51,388 | -24.7% |
| Amounts payable within one year | 42/48 | €99,992 | €101,394 | +€1,402 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €49,916 | €51,387 | +€1,471 | +2.9% |
| Trade debts | 44 | €3,443 | €3,544 | +€101 | +2.9% |
| Suppliers | 440/4 | €3,443 | €3,544 | +€101 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,633 | €1,463 | -€170 | -10.4% |
| Taxes | 450/3 | €1,633 | €1,463 | -€170 | -10.4% |
| Other amounts payable | 47/48 | €45,000 | €45,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,150 | +€3,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,791 | €34,792 | +€1 | 0.0% |
| Gross operating margin | 9900 | €65,821 | €65,076 | -€745 | -1.1% |
| Operating profit (loss) | 9901 | €31,030 | €30,284 | -€746 | -2.4% |
| Financial charges | 65/66B | €7,064 | €8,784 | +€1,720 | +24.3% |
| Recurring financial charges | 65 | €7,064 | €8,784 | +€1,720 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €23,966 | €21,500 | -€2,466 | -10.3% |
| Income taxes | 67/77 | €7,634 | €6,874 | -€760 | -10.0% |
| Profit (loss) for the period | 9904 | €16,332 | €14,626 | -€1,706 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,332 | €14,626 | -€1,706 | -10.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.