WaSaBi!: 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.
WaSaBi!
Largest movements
- Receivables within one year -€6,660
down €6,660 (-68.8%), from €9,680 to €3,020
of which Trade receivables: -€8,620
- Cash -€5,447
down €5,447 (-62.9%), from €8,655 to €3,208
mainly Net result for the year (-€6,061) and Other debts (-€5,817)
- Tangible fixed assets -€3,645
down €3,645 (-30.4%), from €11,993 to €8,348
of which Furniture and vehicles: -€3,546
- Profit (loss) carried forward -€6,061
down €6,061 (-42.4%), from -€14,280 to -€20,340
- Other debts -€5,817
down €5,817 (-44.6%), from €13,048 to €7,231
- Tax, wage and social debts -€4,464
down €4,464 (-96.9%), from €4,606 to €142
of which Taxes: -€2,409
- Trade debts +€590
up €590 (+95.3%), from €620 to €1,210
- Gross operating margin +€12,304
up €12,304, from -€8,427 to €3,876
- Other operating charges +€4,974
up €4,974 (+4605.5%), from €108 to €5,082
- Financial charges -€648
down €648 (-63.7%), from €1,017 to €369
- Depreciation -€230
down €230 (-5.0%), from €4,574 to €4,344
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,328 | €14,577 | -€15,751 | -51.9% |
| Fixed assets | 21/28 | €11,993 | €8,348 | -€3,645 | -30.4% |
| Tangible fixed assets | 22/27 | €11,993 | €8,348 | -€3,645 | -30.4% |
| Plant, machinery and equipment | 23 | €183 | €84 | -€99 | -54.2% |
| Furniture and vehicles | 24 | €11,810 | €8,265 | -€3,546 | -30.0% |
| Current assets | 29/58 | €18,335 | €6,229 | -€12,106 | -66.0% |
| Amounts receivable within one year | 40/41 | €9,680 | €3,020 | -€6,660 | -68.8% |
| Trade receivables | 40 | €9,680 | €1,060 | -€8,620 | -89.1% |
| Other amounts receivable | 41 | - | €1,960 | +€1,960 | |
| Cash at bank and in hand | 54/58 | €8,655 | €3,208 | -€5,447 | -62.9% |
| Total equity and liabilities | 10/49 | €30,328 | €14,577 | -€15,751 | -51.9% |
| Equity | 10/15 | €12,054 | €5,993 | -€6,061 | -50.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,834 | €23,834 | = | 0.0% |
| Distributable reserves | 133 | €23,834 | €23,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,280 | -€20,340 | -€6,061 | -42.4% |
| Amounts payable | 17/49 | €18,274 | €8,584 | -€9,691 | -53.0% |
| Amounts payable within one year | 42/48 | €18,274 | €8,584 | -€9,691 | -53.0% |
| Trade debts | 44 | €620 | €1,210 | +€590 | +95.3% |
| Suppliers | 440/4 | €620 | €1,210 | +€590 | +95.3% |
| Taxes, remuneration and social security | 45 | €4,606 | €142 | -€4,464 | -96.9% |
| Taxes | 450/3 | €2,551 | €142 | -€2,409 | -94.4% |
| Remuneration and social security | 454/9 | €2,055 | - | -€2,055 | |
| Other amounts payable | 47/48 | €13,048 | €7,231 | -€5,817 | -44.6% |
| Non-recurring operating income | 76A | €240 | - | -€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,574 | €4,344 | -€230 | -5.0% |
| Other operating charges | 640/8 | €108 | €5,082 | +€4,974 | +4605.5% |
| Gross operating margin | 9900 | -€8,427 | €3,876 | +€12,304 | |
| Operating profit (loss) | 9901 | -€13,109 | -€5,549 | +€7,560 | +57.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,017 | €369 | -€648 | -63.7% |
| Recurring financial charges | 65 | €1,017 | €369 | -€648 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,125 | -€5,918 | +€8,207 | +58.1% |
| Income taxes | 67/77 | €155 | €142 | -€13 | -8.3% |
| Profit (loss) for the period | 9904 | -€14,280 | -€6,061 | +€8,219 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,280 | -€6,061 | +€8,219 | +57.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.