Warisa: what changed
Warisa
Largest movements
- Cash +€101,896
up €101,896 (+624%), from €16,326 to €118,222
mainly Receivables within one year (+€56,699) and Net result for the year (+€38,440)
- Receivables within one year -€56,699
down €56,699 (-64.5%), from €87,958 to €31,260
of which Trade receivables: -€64,072
- Reserves +€38,440
up €38,440 (+41.8%), from €91,969 to €130,409
- Tax, wage and social debts +€7,289
up €7,289 (+163%), from €4,468 to €11,757
- Gross operating margin +€25,996
up €25,996 (+79.1%), from €32,878 to €58,874
- Taxes +€8,459
up €8,459 (+75.9%), from €11,149 to €19,608
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,948 | €151,296 | +€44,348 | +41.5% |
| Fixed assets | 21/28 | €2,408 | €1,615 | -€792 | -32.9% |
| Tangible fixed assets | 22/27 | €2,408 | €1,615 | -€792 | -32.9% |
| Plant, machinery and equipment | 23 | €2,408 | €1,615 | -€792 | -32.9% |
| Current assets | 29/58 | €104,540 | €149,680 | +€45,140 | +43.2% |
| Amounts receivable within one year | 40/41 | €87,958 | €31,260 | -€56,699 | -64.5% |
| Trade receivables | 40 | €86,107 | €22,035 | -€64,072 | -74.4% |
| Other amounts receivable | 41 | €1,851 | €9,225 | +€7,374 | +398% |
| Cash at bank and in hand | 54/58 | €16,326 | €118,222 | +€101,896 | +624% |
| Deferred charges and accrued income | 490/1 | €256 | €198 | -€58 | -22.5% |
| Total equity and liabilities | 10/49 | €106,948 | €151,296 | +€44,348 | +41.5% |
| Equity | 10/15 | €91,969 | €130,409 | +€38,440 | +41.8% |
| Reserves | 13 | €91,969 | €130,409 | +€38,440 | +41.8% |
| Distributable reserves | 133 | €91,969 | €130,409 | +€38,440 | +41.8% |
| Amounts payable | 17/49 | €14,979 | €20,887 | +€5,908 | +39.4% |
| Amounts payable within one year | 42/48 | €14,306 | €20,431 | +€6,125 | +42.8% |
| Trade debts | 44 | - | €60 | +€60 | |
| Suppliers | 440/4 | - | €60 | +€60 | |
| Taxes, remuneration and social security | 45 | €4,468 | €11,757 | +€7,289 | +163% |
| Taxes | 450/3 | €4,468 | €11,757 | +€7,289 | +163% |
| Other amounts payable | 47/48 | €9,838 | €8,614 | -€1,224 | -12.4% |
| Accrued charges and deferred income | 492/3 | €673 | €456 | -€217 | -32.3% |
| Non-recurring operating income | 76A | - | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379 | €585 | +€205 | +54.1% |
| Gross operating margin | 9900 | €32,878 | €58,874 | +€25,996 | +79.1% |
| Operating profit (loss) | 9901 | €32,499 | €58,290 | +€25,791 | +79.4% |
| Financial income | 75/76B | €49 | €109 | +€61 | +125% |
| Recurring financial income | 75 | €49 | €109 | +€61 | +125% |
| Financial charges | 65/66B | €330 | €351 | +€21 | +6.4% |
| Recurring financial charges | 65 | €330 | €351 | +€21 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €32,217 | €58,048 | +€25,830 | +80.2% |
| Income taxes | 67/77 | €11,149 | €19,608 | +€8,459 | +75.9% |
| Profit (loss) for the period | 9904 | €21,068 | €38,440 | +€17,372 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,068 | €38,440 | +€17,372 | +82.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.