WAMA Compta: 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.
WAMA Compta
Largest movements
- Cash +€13,918
up €13,918 (+213.1%), from €6,533 to €20,451
mainly Net result for the year (+€23,511) and Depreciation (+€3,182)
- Tangible fixed assets +€7,970
up €7,970 (+118.1%), from €6,747 to €14,717
of which Furniture and vehicles: +€8,070
- Receivables within one year +€2,384
up €2,384 (+36.9%), from €6,461 to €8,844
of which Trade receivables: +€2,553
- Deferred charges and accrued income -€1,559
down €1,559 (-68.0%), from €2,294 to €735
- Profit (loss) carried forward +€22,678
up €22,678 (+128.8%), from €17,608 to €40,285
- Tax, wage and social debts -€2,500
no longer reported in 2025 (was €2,500)
- Other debts +€1,801
up €1,801 (+216.8%), from €830 to €2,631
- Trade debts +€734
up €734 (+763.1%), from €96 to €831
- Gross operating margin +€15,608
up €15,608 (+70.5%), from €22,134 to €37,741
- Depreciation -€4,219
down €4,219 (-57.0%), from €7,401 to €3,182
- Other operating charges +€3,961
new in 2025: €3,961
- Taxes +€3,312
up €3,312 (+87.7%), from €3,775 to €7,088
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 | €22,035 | €44,747 | +€22,713 | +103.1% |
| Fixed assets | 21/28 | €6,747 | €14,717 | +€7,970 | +118.1% |
| Tangible fixed assets | 22/27 | €6,747 | €14,717 | +€7,970 | +118.1% |
| Plant, machinery and equipment | 23 | €100 | €0 | -€100 | -100.0% |
| Furniture and vehicles | 24 | €6,647 | €14,717 | +€8,070 | +121.4% |
| Current assets | 29/58 | €15,287 | €30,030 | +€14,743 | +96.4% |
| Amounts receivable within one year | 40/41 | €6,461 | €8,844 | +€2,384 | +36.9% |
| Trade receivables | 40 | €5,756 | €8,310 | +€2,553 | +44.4% |
| Other amounts receivable | 41 | €704 | €535 | -€170 | -24.1% |
| Cash at bank and in hand | 54/58 | €6,533 | €20,451 | +€13,918 | +213.1% |
| Deferred charges and accrued income | 490/1 | €2,294 | €735 | -€1,559 | -68.0% |
| Total equity and liabilities | 10/49 | €22,035 | €44,747 | +€22,713 | +103.1% |
| Equity | 10/15 | €18,608 | €41,285 | +€22,678 | +121.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,608 | €40,285 | +€22,678 | +128.8% |
| Amounts payable | 17/49 | €3,427 | €3,462 | +€35 | +1.0% |
| Amounts payable within one year | 42/48 | €3,427 | €3,462 | +€35 | +1.0% |
| Trade debts | 44 | €96 | €831 | +€734 | +763.1% |
| Suppliers | 440/4 | €96 | €831 | +€734 | +763.1% |
| Taxes, remuneration and social security | 45 | €2,500 | - | -€2,500 | |
| Taxes | 450/3 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €830 | €2,631 | +€1,801 | +216.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,401 | €3,182 | -€4,219 | -57.0% |
| Other operating charges | 640/8 | - | €3,961 | +€3,961 | |
| Gross operating margin | 9900 | €22,134 | €37,741 | +€15,608 | +70.5% |
| Operating profit (loss) | 9901 | €14,733 | €30,598 | +€15,865 | +107.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €47 | - | -€47 | |
| Recurring financial charges | 65 | €47 | - | -€47 | |
| Profit (loss) for the period before taxes | 9903 | €14,686 | €30,598 | +€15,912 | +108.4% |
| Income taxes | 67/77 | €3,775 | €7,088 | +€3,312 | +87.7% |
| Profit (loss) for the period | 9904 | €10,910 | €23,511 | +€12,600 | +115.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,910 | €23,511 | +€12,600 | +115.5% |
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.