WAKUP: 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.
WAKUP
Largest movements
- Intangible fixed assets -€9,444
down €9,444 (-13.8%), from €68,415 to €58,970
- Tangible fixed assets +€4,017
up €4,017 (+1211.0%), from €332 to €4,349
of which Furniture and vehicles: +€4,284
- Receivables within one year +€1,451
up €1,451 (+228.0%), from €636 to €2,087
of which Trade receivables: +€1,451
- Other debts -€25,072
down €25,072 (-99.5%), from €25,200 to €128
- Tax, wage and social debts +€21,081
up €21,081 (+208.6%), from €10,108 to €31,189
- Profit (loss) carried forward +€1,268
up €1,268, from -€1,225 to €43
- Short-term financial debts -€1,051
down €1,051 (-93.2%), from €1,128 to €77
- Gross operating margin +€10,391
up €10,391 (+43.4%), from €23,949 to €34,340
- Taxes +€1,692
up €1,692 (+43.6%), from €3,877 to €5,569
- Depreciation +€1,687
up €1,687 (+16.8%), from €10,054 to €11,741
- Other operating charges +€928
up €928 (+145.6%), from €637 to €1,565
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,212 | €66,162 | -€4,049 | -5.8% |
| Fixed assets | 21/28 | €68,746 | €63,319 | -€5,427 | -7.9% |
| Intangible fixed assets | 21 | €68,415 | €58,970 | -€9,444 | -13.8% |
| Tangible fixed assets | 22/27 | €332 | €4,349 | +€4,017 | +1211.0% |
| Plant, machinery and equipment | 23 | €332 | €65 | -€267 | -80.4% |
| Furniture and vehicles | 24 | - | €4,284 | +€4,284 | |
| Current assets | 29/58 | €1,465 | €2,843 | +€1,378 | +94.0% |
| Amounts receivable within one year | 40/41 | €636 | €2,087 | +€1,451 | +228.0% |
| Trade receivables | 40 | - | €1,451 | +€1,451 | |
| Other amounts receivable | 41 | €636 | €636 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €829 | €756 | -€73 | -8.8% |
| Total equity and liabilities | 10/49 | €70,212 | €66,162 | -€4,049 | -5.8% |
| Equity | 10/15 | €25,475 | €26,743 | +€1,268 | +5.0% |
| Contributions | 10/11 | €26,700 | €26,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,225 | €43 | +€1,268 | |
| Amounts payable | 17/49 | €44,737 | €39,420 | -€5,317 | -11.9% |
| Amounts payable within one year | 42/48 | €44,737 | €39,420 | -€5,317 | -11.9% |
| Financial debts | 43 | €1,128 | €77 | -€1,051 | -93.2% |
| Credit institutions | 430/8 | €1,128 | €77 | -€1,051 | -93.2% |
| Trade debts | 44 | €7,801 | €7,526 | -€275 | -3.5% |
| Suppliers | 440/4 | €7,801 | €7,526 | -€275 | -3.5% |
| Advances received on contracts in progress | 46 | €500 | €500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,108 | €31,189 | +€21,081 | +208.6% |
| Taxes | 450/3 | €10,108 | €31,189 | +€21,081 | +208.6% |
| Other amounts payable | 47/48 | €25,200 | €128 | -€25,072 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,054 | €11,741 | +€1,687 | +16.8% |
| Other operating charges | 640/8 | €637 | €1,565 | +€928 | +145.6% |
| Gross operating margin | 9900 | €23,949 | €34,340 | +€10,391 | +43.4% |
| Operating profit (loss) | 9901 | €13,258 | €21,034 | +€7,776 | +58.7% |
| Financial charges | 65/66B | €663 | €798 | +€134 | +20.3% |
| Recurring financial charges | 65 | €663 | €798 | +€134 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €12,595 | €20,236 | +€7,642 | +60.7% |
| Income taxes | 67/77 | €3,877 | €5,569 | +€1,692 | +43.6% |
| Profit (loss) for the period | 9904 | €8,718 | €14,668 | +€5,950 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,718 | €14,668 | +€5,950 | +68.2% |
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 7 October 2026 via checked.be.