WAPIFIT: 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.
WAPIFIT
Largest movements
- Cash +€36,138
up €36,138 (+527%), from €6,857 to €42,995
mainly Net result for the year (+€27,662) and Tax, wage and social debts (+€6,400)
- Profit (loss) carried forward +€27,662
up €27,662 (+706%), from €3,917 to €31,579
- Tax, wage and social debts +€6,400
up €6,400 (+2,083%), from €307 to €6,707
- Trade debts +€1,532
up €1,532 (+106%), from €1,452 to €2,984
- Gross operating margin +€32,186
up €32,186 (+613%), from €5,251 to €37,437
- Taxes +€8,085
up €8,085 (+619%), from €1,307 to €9,393
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 | €7,676 | €43,590 | +€35,914 | +468% |
| Current assets | 29/58 | €7,676 | €43,590 | +€35,914 | +468% |
| Amounts receivable within one year | 40/41 | €819 | €595 | -€224 | -27.4% |
| Trade receivables | 40 | - | €595 | +€595 | |
| Other amounts receivable | 41 | €819 | - | -€819 | |
| Cash at bank and in hand | 54/58 | €6,857 | €42,995 | +€36,138 | +527% |
| Total equity and liabilities | 10/49 | €7,676 | €43,590 | +€35,914 | +468% |
| Equity | 10/15 | €5,917 | €33,579 | +€27,662 | +468% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,917 | €31,579 | +€27,662 | +706% |
| Amounts payable | 17/49 | €1,759 | €10,011 | +€8,252 | +469% |
| Amounts payable within one year | 42/48 | €1,759 | €10,011 | +€8,252 | +469% |
| Trade debts | 44 | €1,452 | €2,984 | +€1,532 | +106% |
| Suppliers | 440/4 | €1,452 | €2,984 | +€1,532 | +106% |
| Taxes, remuneration and social security | 45 | €307 | €6,707 | +€6,400 | +2,083% |
| Taxes | 450/3 | €307 | €6,707 | +€6,400 | +2,083% |
| Other amounts payable | 47/48 | - | €320 | +€320 | |
| Other operating charges | 640/8 | - | €228 | +€228 | |
| Gross operating margin | 9900 | €5,251 | €37,437 | +€32,186 | +613% |
| Operating profit (loss) | 9901 | €5,251 | €37,209 | +€31,958 | +609% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €27 | €155 | +€128 | +473% |
| Recurring financial charges | 65 | €27 | €155 | +€128 | +473% |
| Profit (loss) for the period before taxes | 9903 | €5,224 | €37,054 | +€31,831 | +609% |
| Income taxes | 67/77 | €1,307 | €9,393 | +€8,085 | +619% |
| Profit (loss) for the period | 9904 | €3,917 | €27,662 | +€23,745 | +606% |
| Profit (loss) for the period to be appropriated | 9905 | €3,917 | €27,662 | +€23,745 | +606% |
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 17 October 2026 via checked.be.