WAKOSTIE: 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.
WAKOSTIE
Largest movements
- Receivables within one year +€21,354
up €21,354 (+196%), from €10,893 to €32,247
of which Other amounts receivable: +€28,102
- Cash -€3,312
down €3,312 (-21.4%), from €15,479 to €12,167
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€21,354)
- Reserves -€64,608
down €64,608 (-98.8%), from €65,380 to €772
- Other debts +€50,757
up €50,757 (+388%), from €13,094 to €63,851
- Trade debts +€26,659
up €26,659 (+1,736%), from €1,536 to €28,195
- Tax, wage and social debts +€6,214
up €6,214 (+239%), from €2,603 to €8,817
of which Remuneration and social security: +€8,500
- Gross operating margin -€9,756
down €9,756 (-75.6%), from €12,903 to €3,146
- Taxes -€2,599
down €2,599 (-77.3%), from €3,363 to €764
- Financial income +€624
up €624 (+370%), from €169 to €793
- Financial charges +€337
up €337 (+30.8%), from €1,096 to €1,433
- Other operating charges +€278
up €278 (+25.9%), from €1,072 to €1,350
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 | €105,375 | €123,605 | +€18,229 | +17.3% |
| Current assets | 29/58 | €105,375 | €123,605 | +€18,229 | +17.3% |
| Stocks and contracts in progress | 3 | €1,873 | €1,873 | = | 0.0% |
| Stocks | 30/36 | €1,873 | €1,873 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,893 | €32,247 | +€21,354 | +196% |
| Trade receivables | 40 | €6,748 | €0 | -€6,748 | -100% |
| Other amounts receivable | 41 | €4,145 | €32,247 | +€28,102 | +678% |
| Current investments | 50/53 | €76,190 | €76,343 | +€153 | +0.2% |
| Cash at bank and in hand | 54/58 | €15,479 | €12,167 | -€3,312 | -21.4% |
| Deferred charges and accrued income | 490/1 | €940 | €975 | +€35 | +3.7% |
| Total equity and liabilities | 10/49 | €105,375 | €123,605 | +€18,229 | +17.3% |
| Equity | 10/15 | €85,380 | €20,772 | -€64,608 | -75.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €65,380 | €772 | -€64,608 | -98.8% |
| Distributable reserves | 133 | €65,380 | €772 | -€64,608 | -98.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,995 | €102,832 | +€82,837 | +414% |
| Amounts payable within one year | 42/48 | €18,332 | €101,485 | +€83,152 | +454% |
| Financial debts | 43 | €1,100 | €622 | -€478 | -43.5% |
| Credit institutions | 430/8 | €1,100 | €622 | -€478 | -43.5% |
| Trade debts | 44 | €1,536 | €28,195 | +€26,659 | +1,736% |
| Suppliers | 440/4 | €1,536 | €28,195 | +€26,659 | +1,736% |
| Taxes, remuneration and social security | 45 | €2,603 | €8,817 | +€6,214 | +239% |
| Taxes | 450/3 | €2,603 | €317 | -€2,286 | -87.8% |
| Remuneration and social security | 454/9 | - | €8,500 | +€8,500 | |
| Other amounts payable | 47/48 | €13,094 | €63,851 | +€50,757 | +388% |
| Accrued charges and deferred income | 492/3 | €1,663 | €1,347 | -€315 | -19.0% |
| Other operating charges | 640/8 | €1,072 | €1,350 | +€278 | +25.9% |
| Gross operating margin | 9900 | €12,903 | €3,146 | -€9,756 | -75.6% |
| Operating profit (loss) | 9901 | €11,831 | €1,796 | -€10,035 | -84.8% |
| Financial income | 75/76B | €169 | €793 | +€624 | +370% |
| Recurring financial income | 75 | €169 | €793 | +€624 | +370% |
| Financial charges | 65/66B | €1,096 | €1,433 | +€337 | +30.8% |
| Recurring financial charges | 65 | €1,096 | €1,433 | +€337 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €10,904 | €1,156 | -€9,748 | -89.4% |
| Income taxes | 67/77 | €3,363 | €764 | -€2,599 | -77.3% |
| Profit (loss) for the period | 9904 | €7,541 | €392 | -€7,148 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,541 | €392 | -€7,148 | -94.8% |
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 19 October 2026 via checked.be.