WASHAPPENING: 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.
WASHAPPENING
Largest movements
- Cash -€248,282
down €248,282 (-74.4%), from €333,618 to €85,336
mainly Contributions, distributions and other (-€193,691) and Net result for the year (-€33,431)
- Receivables within one year +€13,168
up €13,168 (+413%), from €3,192 to €16,360
- Tangible fixed assets -€9,019
down €9,019 (-67.2%), from €13,423 to €4,404
of which Furniture and vehicles: -€5,732
- Reserves -€193,691
down €193,691 (-42.6%), from €455,009 to €261,318
of which Distributable reserves: -€191,831
- Profit (loss) carried forward -€33,431
down €33,431 (-1,797%), from -€1,860 to -€35,291
- Tax, wage and social debts -€13,947
down €13,947 (-98.4%), from €14,174 to €227
- Gross operating margin -€94,058
down €94,058, from €69,775 to -€24,283
- Taxes -€13,812
down €13,812 (-95.7%), from €14,426 to €614
- Depreciation -€4,847
down €4,847 (-35.4%), from €13,681 to €8,834
- Financial charges -€3,821
down €3,821 (-94.8%), from €4,030 to €209
- Financial income +€1,157
up €1,157 (+115%), from €1,009 to €2,166
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 | €482,051 | €240,173 | -€241,878 | -50.2% |
| Fixed assets | 21/28 | €13,423 | €4,404 | -€9,019 | -67.2% |
| Tangible fixed assets | 22/27 | €13,423 | €4,404 | -€9,019 | -67.2% |
| Furniture and vehicles | 24 | €10,136 | €4,404 | -€5,732 | -56.6% |
| Other tangible fixed assets | 26 | €3,287 | - | -€3,287 | |
| Current assets | 29/58 | €468,628 | €235,769 | -€232,859 | -49.7% |
| Amounts receivable within one year | 40/41 | €3,192 | €16,360 | +€13,168 | +413% |
| Other amounts receivable | 41 | €3,192 | €16,360 | +€13,168 | +413% |
| Current investments | 50/53 | €130,970 | €133,396 | +€2,426 | +1.9% |
| Cash at bank and in hand | 54/58 | €333,618 | €85,336 | -€248,282 | -74.4% |
| Deferred charges and accrued income | 490/1 | €848 | €677 | -€171 | -20.2% |
| Total equity and liabilities | 10/49 | €482,051 | €240,173 | -€241,878 | -50.2% |
| Equity | 10/15 | €465,649 | €238,527 | -€227,122 | -48.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €455,009 | €261,318 | -€193,691 | -42.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €453,149 | €261,318 | -€191,831 | -42.3% |
| Profit (loss) carried forward | 14 | -€1,860 | -€35,291 | -€33,431 | -1,797% |
| Amounts payable | 17/49 | €16,402 | €1,646 | -€14,756 | -90.0% |
| Amounts payable within one year | 42/48 | €15,322 | €1,646 | -€13,676 | -89.3% |
| Trade debts | 44 | €1,148 | €1,419 | +€271 | +23.6% |
| Suppliers | 440/4 | €1,148 | €1,419 | +€271 | +23.6% |
| Taxes, remuneration and social security | 45 | €14,174 | €227 | -€13,947 | -98.4% |
| Taxes | 450/3 | €14,174 | €227 | -€13,947 | -98.4% |
| Accrued charges and deferred income | 492/3 | €1,080 | - | -€1,080 | |
| Non-recurring operating income | 76A | €84,734 | - | -€84,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,681 | €8,834 | -€4,847 | -35.4% |
| Other operating charges | 640/8 | €1,905 | €1,657 | -€248 | -13.0% |
| Gross operating margin | 9900 | €69,775 | -€24,283 | -€94,058 | |
| Operating profit (loss) | 9901 | €54,189 | -€34,774 | -€88,963 | |
| Financial income | 75/76B | €1,009 | €2,166 | +€1,157 | +115% |
| Recurring financial income | 75 | €1,009 | €2,166 | +€1,157 | +115% |
| Financial charges | 65/66B | €4,030 | €209 | -€3,821 | -94.8% |
| Recurring financial charges | 65 | €4,030 | €209 | -€3,821 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €51,168 | -€32,817 | -€83,985 | |
| Income taxes | 67/77 | €14,426 | €614 | -€13,812 | -95.7% |
| Profit (loss) for the period | 9904 | €36,742 | -€33,431 | -€70,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,742 | -€33,431 | -€70,173 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.