WAROMA: what changed
WAROMA
Largest movements
- Cash -€27,829
down €27,829 (-63.1%), from €44,086 to €16,257
mainly Contributions, distributions and other (-€17,000) and Net result for the year (-€11,608)
- Tangible fixed assets -€19,236
down €19,236 (-50.9%), from €37,814 to €18,578
of which Furniture and vehicles: -€18,073
- Receivables within one year +€8,690
up €8,690 (+52.1%), from €16,692 to €25,382
of which Other amounts receivable: +€12,408
- Reserves -€28,608
down €28,608 (-72.8%), from €39,279 to €10,670
- Debts after one year -€9,316
down €9,316 (-43.6%), from €21,353 to €12,037
- Other debts +€8,677
up €8,677 (+64.3%), from €13,491 to €22,168
- Tax, wage and social debts -€6,428
down €6,428 (-61.3%), from €10,488 to €4,060
of which Taxes: -€4,148
- Trade debts -€1,807
down €1,807 (-48.4%), from €3,731 to €1,924
- Gross operating margin -€53,649
down €53,649 (-80.3%), from €66,785 to €13,136
- Taxes -€11,885
down €11,885 (-92.0%), from €12,925 to €1,040
- Depreciation +€10,336
up €10,336 (+85.6%), from €12,075 to €22,410
- Other operating charges -€757
down €757 (-54.3%), from €1,394 to €637
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 | €99,986 | €62,575 | -€37,411 | -37.4% |
| Fixed assets | 21/28 | €37,814 | €18,578 | -€19,236 | -50.9% |
| Tangible fixed assets | 22/27 | €37,814 | €18,578 | -€19,236 | -50.9% |
| Furniture and vehicles | 24 | €34,878 | €16,806 | -€18,073 | -51.8% |
| Other tangible fixed assets | 26 | €2,936 | €1,773 | -€1,163 | -39.6% |
| Current assets | 29/58 | €62,172 | €43,997 | -€18,175 | -29.2% |
| Amounts receivable within one year | 40/41 | €16,692 | €25,382 | +€8,690 | +52.1% |
| Trade receivables | 40 | €16,448 | €12,731 | -€3,718 | -22.6% |
| Other amounts receivable | 41 | €243 | €12,651 | +€12,408 | +5,096% |
| Cash at bank and in hand | 54/58 | €44,086 | €16,257 | -€27,829 | -63.1% |
| Deferred charges and accrued income | 490/1 | €1,394 | €2,358 | +€964 | +69.2% |
| Total equity and liabilities | 10/49 | €99,986 | €62,575 | -€37,411 | -37.4% |
| Equity | 10/15 | €41,279 | €12,670 | -€28,608 | -69.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €39,279 | €10,670 | -€28,608 | -72.8% |
| Distributable reserves | 133 | €39,279 | €10,670 | -€28,608 | -72.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,707 | €49,904 | -€8,803 | -15.0% |
| Amounts payable after more than one year | 17 | €21,353 | €12,037 | -€9,316 | -43.6% |
| Financial debts | 170/4 | €21,353 | €12,037 | -€9,316 | -43.6% |
| Amounts payable within one year | 42/48 | €37,355 | €37,868 | +€513 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €9,045 | €9,316 | +€270 | +3.0% |
| Financial debts | 43 | €599 | €400 | -€199 | -33.2% |
| Credit institutions | 430/8 | €599 | €400 | -€199 | -33.2% |
| Trade debts | 44 | €3,731 | €1,924 | -€1,807 | -48.4% |
| Suppliers | 440/4 | €3,731 | €1,924 | -€1,807 | -48.4% |
| Taxes, remuneration and social security | 45 | €10,488 | €4,060 | -€6,428 | -61.3% |
| Taxes | 450/3 | €8,208 | €4,060 | -€4,148 | -50.5% |
| Remuneration and social security | 454/9 | €2,280 | €0 | -€2,280 | -100% |
| Other amounts payable | 47/48 | €13,491 | €22,168 | +€8,677 | +64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,075 | €22,410 | +€10,336 | +85.6% |
| Other operating charges | 640/8 | €1,394 | €637 | -€757 | -54.3% |
| Gross operating margin | 9900 | €66,785 | €13,136 | -€53,649 | -80.3% |
| Operating profit (loss) | 9901 | €53,316 | -€9,911 | -€63,228 | |
| Financial income | 75/76B | €0 | €380 | +€380 | +1,898,200% |
| Recurring financial income | 75 | €0 | €380 | +€380 | +1,898,200% |
| Financial charges | 65/66B | €1,103 | €1,037 | -€67 | -6.1% |
| Recurring financial charges | 65 | €1,103 | €1,037 | -€67 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €52,213 | -€10,568 | -€62,781 | |
| Income taxes | 67/77 | €12,925 | €1,040 | -€11,885 | -92.0% |
| Profit (loss) for the period | 9904 | €39,288 | -€11,608 | -€50,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,288 | -€11,608 | -€50,896 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.