WARO: 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.
WARO
Largest movements
- Cash +€2,889
up €2,889 (+421.1%), from €686 to €3,575
mainly Net result for the year (+€248,016) and Accrued charges and deferred income (+€4,840)
- Accrued charges and deferred income +€4,840
new in 2025: €4,840
- Profit (loss) carried forward -€1,984
down €1,984 (-6.9%), from €28,789 to €26,805
- Financial income +€115,533
up €115,533 (+83.6%), from €138,274 to €253,808
- Gross operating margin -€4,870
down €4,870 (-5366.7%), from -€91 to -€4,961
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.
Cash bridge derived
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 | €61,735 | €64,624 | +€2,889 | +4.7% |
| Fixed assets | 21/28 | €61,049 | €61,049 | = | 0.0% |
| Financial fixed assets | 28 | €61,049 | €61,049 | = | 0.0% |
| Current assets | 29/58 | €686 | €3,575 | +€2,889 | +421.1% |
| Cash at bank and in hand | 54/58 | €686 | €3,575 | +€2,889 | +421.1% |
| Total equity and liabilities | 10/49 | €61,735 | €64,624 | +€2,889 | +4.7% |
| Equity | 10/15 | €61,559 | €59,575 | -€1,984 | -3.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €1,783 | €1,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,783 | €1,783 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,783 | €1,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,789 | €26,805 | -€1,984 | -6.9% |
| Amounts payable | 17/49 | €176 | €5,049 | +€4,873 | +2771.0% |
| Amounts payable within one year | 42/48 | €176 | €209 | +€33 | +18.7% |
| Trade debts | 44 | €176 | €209 | +€33 | +18.7% |
| Suppliers | 440/4 | €176 | €209 | +€33 | +18.7% |
| Accrued charges and deferred income | 492/3 | - | €4,840 | +€4,840 | |
| Other operating charges | 640/8 | €613 | €632 | +€19 | +3.0% |
| Gross operating margin | 9900 | -€91 | -€4,961 | -€4,870 | -5366.7% |
| Operating profit (loss) | 9901 | -€704 | -€5,593 | -€4,889 | -694.7% |
| Financial income | 75/76B | €138,274 | €253,808 | +€115,533 | +83.6% |
| Recurring financial income | 75 | €138,274 | €253,808 | +€115,533 | +83.6% |
| Financial charges | 65/66B | €197 | €199 | +€2 | +1.1% |
| Recurring financial charges | 65 | €197 | €199 | +€2 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €137,374 | €248,016 | +€110,642 | +80.5% |
| Profit (loss) for the period | 9904 | €137,374 | €248,016 | +€110,642 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €137,374 | €248,016 | +€110,642 | +80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.