WaMakeFonz: 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.
WaMakeFonz
Largest movements
- Receivables within one year -€32,976
down €32,976 (-83.2%), from €39,631 to €6,654
of which Trade receivables: -€19,756
- Other debts -€204,567
down €204,567 (-86.3%), from €236,993 to €32,426
- Debts after one year +€178,400
up €178,400 (+225.8%), from €79,019 to €257,419
of which Other amounts payable: +€200,000
- Profit (loss) carried forward +€132,845
up €132,845, from -€11,791 to €121,054
- Reserves -€108,594
no longer reported in 2025 (was €108,594)
- Tax, wage and social debts -€32,282
down €32,282 (-89.0%), from €36,272 to €3,990
of which Taxes: -€32,282
- Gross operating margin +€43,691
up €43,691, from -€3,205 to €40,487
- Taxes +€3,916
new in 2025: €3,916
- Financial charges +€1,761
up €1,761 (+25.3%), from €6,960 to €8,721
- Other operating charges +€1,229
up €1,229 (+198.0%), from €621 to €1,849
- Depreciation +€941
up €941 (+116.4%), from €808 to €1,749
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 | €483,198 | €447,363 | -€35,835 | -7.4% |
| Fixed assets | 21/28 | €437,198 | €435,448 | -€1,749 | -0.4% |
| Tangible fixed assets | 22/27 | €12,198 | €10,448 | -€1,749 | -14.3% |
| Plant, machinery and equipment | 23 | €11,317 | €10,008 | -€1,309 | -11.6% |
| Furniture and vehicles | 24 | €881 | €441 | -€441 | -50.0% |
| Financial fixed assets | 28 | €425,000 | €425,000 | = | 0.0% |
| Current assets | 29/58 | €46,000 | €11,914 | -€34,086 | -74.1% |
| Amounts receivable within one year | 40/41 | €39,631 | €6,654 | -€32,976 | -83.2% |
| Trade receivables | 40 | €22,725 | €2,969 | -€19,756 | -86.9% |
| Other amounts receivable | 41 | €16,906 | €3,685 | -€13,221 | -78.2% |
| Cash at bank and in hand | 54/58 | €6,370 | €5,260 | -€1,110 | -17.4% |
| Total equity and liabilities | 10/49 | €483,198 | €447,363 | -€35,835 | -7.4% |
| Equity | 10/15 | €106,803 | €131,054 | +€24,251 | +22.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €108,594 | - | -€108,594 | |
| Distributable reserves | 133 | €108,594 | - | -€108,594 | |
| Profit (loss) carried forward | 14 | -€11,791 | €121,054 | +€132,845 | |
| Amounts payable | 17/49 | €376,395 | €316,309 | -€60,086 | -16.0% |
| Amounts payable after more than one year | 17 | €79,019 | €257,419 | +€178,400 | +225.8% |
| Financial debts | 170/4 | €79,019 | €57,419 | -€21,600 | -27.3% |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €297,376 | €58,890 | -€238,486 | -80.2% |
| Current portion of amounts payable after more than one year | 42 | €21,600 | €21,600 | = | 0.0% |
| Trade debts | 44 | €2,512 | €874 | -€1,638 | -65.2% |
| Suppliers | 440/4 | €2,512 | €874 | -€1,638 | -65.2% |
| Taxes, remuneration and social security | 45 | €36,272 | €3,990 | -€32,282 | -89.0% |
| Taxes | 450/3 | €36,198 | €3,916 | -€32,282 | -89.2% |
| Remuneration and social security | 454/9 | €74 | €74 | = | 0.0% |
| Other amounts payable | 47/48 | €236,993 | €32,426 | -€204,567 | -86.3% |
| Remuneration, social security and pensions | 62 | €198 | - | -€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €808 | €1,749 | +€941 | +116.4% |
| Other operating charges | 640/8 | €621 | €1,849 | +€1,229 | +198.0% |
| Gross operating margin | 9900 | -€3,205 | €40,487 | +€43,691 | |
| Operating profit (loss) | 9901 | -€4,831 | €36,888 | +€41,719 | |
| Financial charges | 65/66B | €6,960 | €8,721 | +€1,761 | +25.3% |
| Recurring financial charges | 65 | €6,960 | €8,721 | +€1,761 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,791 | €28,167 | +€39,958 | |
| Income taxes | 67/77 | - | €3,916 | +€3,916 | |
| Profit (loss) for the period | 9904 | -€11,791 | €24,251 | +€36,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,791 | €24,251 | +€36,042 |
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 8 October 2026 via checked.be.