WARAGI: 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.
WARAGI
Largest movements
- Receivables within one year +€15,008
up €15,008 (+127.8%), from €11,743 to €26,751
- Tangible fixed assets -€1,906
down €1,906 (-1.8%), from €105,503 to €103,598
of which Plant, machinery and equipment: -€1,906
- Profit (loss) carried forward +€9,519
up €9,519 (+5.1%), from -€186,177 to -€176,658
- Tax, wage and social debts +€2,408
up €2,408 (+14.0%), from €17,239 to €19,647
- Other debts +€1,401
up €1,401 (+1.0%), from €137,875 to €139,276
- Financial charges -€8,447
down €8,447 (-95.1%), from €8,880 to €433
- Gross operating margin +€1,246
up €1,246 (+9.0%), from €13,834 to €15,080
- Other operating charges +€285
up €285 (+9.7%), from €2,937 to €3,222
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,246 | €130,350 | +€13,104 | +11.2% |
| Fixed assets | 21/28 | €105,503 | €103,598 | -€1,906 | -1.8% |
| Tangible fixed assets | 22/27 | €105,503 | €103,598 | -€1,906 | -1.8% |
| Land and buildings | 22 | €103,415 | €103,415 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,089 | €183 | -€1,906 | -91.2% |
| Current assets | 29/58 | €11,743 | €26,753 | +€15,010 | +127.8% |
| Amounts receivable within one year | 40/41 | €11,743 | €26,751 | +€15,008 | +127.8% |
| Other amounts receivable | 41 | €11,743 | €26,751 | +€15,008 | +127.8% |
| Cash at bank and in hand | 54/58 | €0 | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €117,246 | €130,350 | +€13,104 | +11.2% |
| Equity | 10/15 | -€47,493 | -€37,974 | +€9,519 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €18,426 | €18,426 | = | 0.0% |
| Reserves | 13 | €101,658 | €101,658 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,513 | €23,513 | = | 0.0% |
| Distributable reserves | 133 | €78,145 | €78,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,177 | -€176,658 | +€9,519 | +5.1% |
| Amounts payable | 17/49 | €164,739 | €168,324 | +€3,585 | +2.2% |
| Amounts payable within one year | 42/48 | €164,739 | €168,324 | +€3,585 | +2.2% |
| Trade debts | 44 | €9,625 | €9,402 | -€223 | -2.3% |
| Suppliers | 440/4 | €9,625 | €9,402 | -€223 | -2.3% |
| Taxes, remuneration and social security | 45 | €17,239 | €19,647 | +€2,408 | +14.0% |
| Taxes | 450/3 | €17,239 | €19,647 | +€2,408 | +14.0% |
| Other amounts payable | 47/48 | €137,875 | €139,276 | +€1,401 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,906 | €1,906 | = | 0.0% |
| Other operating charges | 640/8 | €2,937 | €3,222 | +€285 | +9.7% |
| Non-recurring operating charges | 66A | €29,158 | €0 | -€29,158 | -100.0% |
| Gross operating margin | 9900 | €13,834 | €15,080 | +€1,246 | +9.0% |
| Operating profit (loss) | 9901 | -€20,167 | €9,952 | +€30,120 | |
| Financial charges | 65/66B | €8,880 | €433 | -€8,447 | -95.1% |
| Recurring financial charges | 65 | €8,880 | €433 | -€8,447 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,047 | €9,519 | +€38,567 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€29,047 | €9,519 | +€38,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,047 | €9,519 | +€38,567 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.