WARDA COMPANY: 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.
WARDA COMPANY
Largest movements
- Cash +€4,731
up €4,731 (+127%), from €3,740 to €8,472
mainly Net result for the year (+€3,281) and Receivables within one year (+€1,741)
- Receivables within one year -€1,741
no longer reported in 2025 (was €1,741)
- Stocks and contracts -€108
down €108 (-21.5%), from €501 to €393
- Profit (loss) carried forward +€3,281
up €3,281 (+80.4%), from €4,079 to €7,360
- Tax, wage and social debts -€241
down €241 (-21.2%), from €1,138 to €897
- Trade debts -€157
down €157 (-59.3%), from €265 to €108
- Gross operating margin -€947
down €947 (-20.8%), from €4,560 to €3,613
- Other operating charges -€94
no longer reported in 2025 (was €94)
- Financial charges -€55
down €55 (-14.2%), from €386 to €331
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 | €5,982 | €8,865 | +€2,883 | +48.2% |
| Current assets | 29/58 | €5,982 | €8,865 | +€2,883 | +48.2% |
| Stocks and contracts in progress | 3 | €501 | €393 | -€108 | -21.5% |
| Stocks | 30/36 | €501 | €393 | -€108 | -21.5% |
| Amounts receivable within one year | 40/41 | €1,741 | - | -€1,741 | |
| Other amounts receivable | 41 | €1,741 | - | -€1,741 | |
| Cash at bank and in hand | 54/58 | €3,740 | €8,472 | +€4,731 | +127% |
| Total equity and liabilities | 10/49 | €5,982 | €8,865 | +€2,883 | +48.2% |
| Equity | 10/15 | €4,579 | €7,860 | +€3,281 | +71.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,079 | €7,360 | +€3,281 | +80.4% |
| Amounts payable | 17/49 | €1,403 | €1,004 | -€398 | -28.4% |
| Amounts payable within one year | 42/48 | €1,403 | €1,004 | -€398 | -28.4% |
| Trade debts | 44 | €265 | €108 | -€157 | -59.3% |
| Suppliers | 440/4 | €265 | €108 | -€157 | -59.3% |
| Taxes, remuneration and social security | 45 | €1,138 | €897 | -€241 | -21.2% |
| Taxes | 450/3 | €1,138 | €897 | -€241 | -21.2% |
| Other operating charges | 640/8 | €94 | - | -€94 | |
| Gross operating margin | 9900 | €4,560 | €3,613 | -€947 | -20.8% |
| Operating profit (loss) | 9901 | €4,465 | €3,613 | -€853 | -19.1% |
| Financial charges | 65/66B | €386 | €331 | -€55 | -14.2% |
| Recurring financial charges | 65 | €386 | €331 | -€55 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €4,079 | €3,281 | -€798 | -19.6% |
| Profit (loss) for the period | 9904 | €4,079 | €3,281 | -€798 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,079 | €3,281 | -€798 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.