WAKY COACHING: 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.
WAKY COACHING
Largest movements
- Cash -€65,785
down €65,785 (-65.8%), from €99,948 to €34,163
mainly Debts after one year (-€51,523) and Investment in fixed assets (net) (-€45,972)
- Receivables within one year +€39,905
up €39,905 (+237.4%), from €16,809 to €56,714
of which Trade receivables: +€41,569
- Tangible fixed assets -€15,153
down €15,153 (-6.1%), from €247,290 to €232,137
of which Plant, machinery and equipment: -€26,362
- Debts after one year -€51,523
down €51,523 (-17.6%), from €292,933 to €241,410
of which Other amounts payable: -€32,255
- Profit (loss) carried forward -€26,593
down €26,593 (-50.1%), from -€53,121 to -€79,715
- Advances received +€26,342
new in 2025: €26,342
- Tax, wage and social debts +€11,786
up €11,786 (+38.2%), from €30,819 to €42,605
of which Remuneration and social security: +€14,670
- Trade debts +€7,770
up €7,770 (+36.4%), from €21,330 to €29,100
- Staff costs +€74,442
up €74,442 (+53.8%), from €138,496 to €212,939
- Gross operating margin -€30,048
down €30,048 (-9.9%), from €303,051 to €273,003
- Depreciation +€7,462
up €7,462 (+13.8%), from €54,096 to €61,558
- Other operating charges -€4,214
down €4,214 (-30.9%), from €13,653 to €9,439
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 | €373,578 | €332,017 | -€41,561 | -11.1% |
| Fixed assets | 21/28 | €248,367 | €232,781 | -€15,586 | -6.3% |
| Intangible fixed assets | 21 | €1,077 | €644 | -€433 | -40.2% |
| Tangible fixed assets | 22/27 | €247,290 | €232,137 | -€15,153 | -6.1% |
| Plant, machinery and equipment | 23 | €149,181 | €122,818 | -€26,362 | -17.7% |
| Furniture and vehicles | 24 | €21,488 | €54,505 | +€33,017 | +153.7% |
| Leasing and similar rights | 25 | €76,622 | €54,814 | -€21,807 | -28.5% |
| Current assets | 29/58 | €125,211 | €99,236 | -€25,975 | -20.7% |
| Stocks and contracts in progress | 3 | €2,413 | €2,063 | -€350 | -14.5% |
| Stocks | 30/36 | €2,413 | €2,063 | -€350 | -14.5% |
| Amounts receivable within one year | 40/41 | €16,809 | €56,714 | +€39,905 | +237.4% |
| Trade receivables | 40 | €15,023 | €56,592 | +€41,569 | +276.7% |
| Other amounts receivable | 41 | €1,786 | €122 | -€1,664 | -93.2% |
| Cash at bank and in hand | 54/58 | €99,948 | €34,163 | -€65,785 | -65.8% |
| Deferred charges and accrued income | 490/1 | €6,041 | €6,296 | +€255 | +4.2% |
| Total equity and liabilities | 10/49 | €373,578 | €332,017 | -€41,561 | -11.1% |
| Equity | 10/15 | -€29,040 | -€55,833 | -€26,793 | -92.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,281 | €4,281 | = | 0.0% |
| Distributable reserves | 133 | €4,281 | €4,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,121 | -€79,715 | -€26,593 | -50.1% |
| Investment grants | 15 | €1,200 | €1,000 | -€200 | -16.7% |
| Amounts payable | 17/49 | €402,618 | €387,851 | -€14,767 | -3.7% |
| Amounts payable after more than one year | 17 | €292,933 | €241,410 | -€51,523 | -17.6% |
| Financial debts | 170/4 | €62,278 | €43,010 | -€19,268 | -30.9% |
| Other amounts payable | 178/9 | €230,655 | €198,399 | -€32,255 | -14.0% |
| Amounts payable within one year | 42/48 | €107,040 | €146,441 | +€39,401 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €51,631 | €44,290 | -€7,341 | -14.2% |
| Trade debts | 44 | €21,330 | €29,100 | +€7,770 | +36.4% |
| Suppliers | 440/4 | €21,330 | €29,100 | +€7,770 | +36.4% |
| Advances received on contracts in progress | 46 | - | €26,342 | +€26,342 | |
| Taxes, remuneration and social security | 45 | €30,819 | €42,605 | +€11,786 | +38.2% |
| Taxes | 450/3 | €9,649 | €6,766 | -€2,883 | -29.9% |
| Remuneration and social security | 454/9 | €21,169 | €35,839 | +€14,670 | +69.3% |
| Other amounts payable | 47/48 | €3,260 | €4,105 | +€844 | +25.9% |
| Accrued charges and deferred income | 492/3 | €2,645 | €0 | -€2,645 | -100.0% |
| Remuneration, social security and pensions | 62 | €138,496 | €212,939 | +€74,442 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,096 | €61,558 | +€7,462 | +13.8% |
| Other operating charges | 640/8 | €13,653 | €9,439 | -€4,214 | -30.9% |
| Gross operating margin | 9900 | €303,051 | €273,003 | -€30,048 | -9.9% |
| Operating profit (loss) | 9901 | €96,805 | -€10,933 | -€107,738 | |
| Financial income | 75/76B | €213 | €460 | +€247 | +115.7% |
| Recurring financial income | 75 | €213 | €460 | +€247 | +115.7% |
| Financial charges | 65/66B | €15,586 | €15,980 | +€393 | +2.5% |
| Recurring financial charges | 65 | €15,586 | €15,980 | +€393 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €81,432 | -€26,453 | -€107,885 | |
| Income taxes | 67/77 | €276 | €141 | -€135 | -49.0% |
| Profit (loss) for the period | 9904 | €81,156 | -€26,593 | -€107,749 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,156 | -€26,593 | -€107,749 |
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 6 October 2026 via checked.be.