WAMI GROOMING: 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.
WAMI GROOMING
Largest movements
- Tangible fixed assets +€107,169
up €107,169 (+871%), from €12,300 to €119,470
of which Other tangible fixed assets: +€84,234
- Cash -€78,429
down €78,429 (-35.4%), from €221,634 to €143,206
mainly Investment in fixed assets (net) (-€189,761) and Net result for the year (-€101,173)
- Intangible fixed assets +€44,716
up €44,716 (+570%), from €7,842 to €52,558
- Financial fixed assets +€5,650
up €5,650 (+251%), from €2,250 to €7,900
- Receivables after one year -€4,803
no longer reported in 2025 (was €4,803)
of which Other amounts receivable: -€4,684
- Debts after one year +€141,303
new in 2025: €141,303
- Profit (loss) carried forward -€101,173
down €101,173 (-280%), from -€36,194 to -€137,367
- Current portion of long-term debt +€18,211
new in 2025: €18,211
- Trade debts +€10,520
up €10,520 (+43,835%), from €24 to €10,544
- Tax, wage and social debts +€8,881
new in 2025: €8,881
of which Taxes: +€7,547
- Depreciation +€30,846
up €30,846 (+2,235%), from €1,380 to €32,226
- Staff costs +€21,074
new in 2025: €21,074
- Gross operating margin -€8,501
down €8,501 (-24.4%), from -€34,821 to -€43,322
- Financial charges +€4,179
up €4,179 (+7,268%), from €58 to €4,236
- Other operating charges +€434
new in 2025: €434
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 | €248,830 | €326,870 | +€78,040 | +31.4% |
| Fixed assets | 21/28 | €22,393 | €179,927 | +€157,535 | +704% |
| Intangible fixed assets | 21 | €7,842 | €52,558 | +€44,716 | +570% |
| Tangible fixed assets | 22/27 | €12,300 | €119,470 | +€107,169 | +871% |
| Plant, machinery and equipment | 23 | €3,162 | €20,403 | +€17,241 | +545% |
| Furniture and vehicles | 24 | €7,023 | €12,718 | +€5,695 | +81.1% |
| Other tangible fixed assets | 26 | €2,115 | €86,349 | +€84,234 | +3,983% |
| Financial fixed assets | 28 | €2,250 | €7,900 | +€5,650 | +251% |
| Current assets | 29/58 | €226,438 | €146,943 | -€79,495 | -35.1% |
| Amounts receivable after more than one year | 29 | €4,803 | - | -€4,803 | |
| Trade receivables | 290 | €119 | - | -€119 | |
| Other amounts receivable | 291 | €4,684 | - | -€4,684 | |
| Amounts receivable within one year | 40/41 | - | €3,418 | +€3,418 | |
| Other amounts receivable | 41 | - | €3,418 | +€3,418 | |
| Cash at bank and in hand | 54/58 | €221,634 | €143,206 | -€78,429 | -35.4% |
| Deferred charges and accrued income | 490/1 | - | €319 | +€319 | |
| Total equity and liabilities | 10/49 | €248,830 | €326,870 | +€78,040 | +31.4% |
| Equity | 10/15 | €248,806 | €147,633 | -€101,173 | -40.7% |
| Contributions | 10/11 | €285,000 | €285,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,194 | -€137,367 | -€101,173 | -280% |
| Amounts payable | 17/49 | €24 | €179,237 | +€179,213 | +746,720% |
| Amounts payable after more than one year | 17 | - | €141,303 | +€141,303 | |
| Financial debts | 170/4 | - | €141,303 | +€141,303 | |
| Amounts payable within one year | 42/48 | €24 | €37,934 | +€37,910 | +157,957% |
| Current portion of amounts payable after more than one year | 42 | - | €18,211 | +€18,211 | |
| Trade debts | 44 | €24 | €10,544 | +€10,520 | +43,835% |
| Suppliers | 440/4 | €24 | €10,544 | +€10,520 | +43,835% |
| Taxes, remuneration and social security | 45 | - | €8,881 | +€8,881 | |
| Taxes | 450/3 | - | €7,547 | +€7,547 | |
| Remuneration and social security | 454/9 | - | €1,334 | +€1,334 | |
| Other amounts payable | 47/48 | - | €298 | +€298 | |
| Remuneration, social security and pensions | 62 | - | €21,074 | +€21,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,380 | €32,226 | +€30,846 | +2,235% |
| Other operating charges | 640/8 | - | €434 | +€434 | |
| Gross operating margin | 9900 | -€34,821 | -€43,322 | -€8,501 | -24.4% |
| Operating profit (loss) | 9901 | -€36,201 | -€97,057 | -€60,856 | -168% |
| Financial income | 75/76B | €65 | €120 | +€55 | +85.6% |
| Recurring financial income | 75 | €65 | €120 | +€55 | +85.6% |
| Financial charges | 65/66B | €58 | €4,236 | +€4,179 | +7,268% |
| Recurring financial charges | 65 | €58 | €4,236 | +€4,179 | +7,268% |
| Profit (loss) for the period before taxes | 9903 | -€36,194 | -€101,173 | -€64,979 | -180% |
| Profit (loss) for the period | 9904 | -€36,194 | -€101,173 | -€64,979 | -180% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,194 | -€101,173 | -€64,979 | -180% |
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.