WASHR: 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.
WASHR
Largest movements
- Cash +€27,408
up €27,408 (+595%), from €4,608 to €32,016
mainly Net result for the year (+€27,738) and Tax, wage and social debts (+€26,940)
- Tangible fixed assets +€25,020
up €25,020 (+114%), from €22,026 to €47,047
of which Plant, machinery and equipment: +€29,876
- Receivables within one year +€6,477
up €6,477 (+109%), from €5,940 to €12,417
of which Other amounts receivable: +€8,816
- Deferred charges and accrued income +€1,035
up €1,035 (+651%), from €159 to €1,194
- Reserves +€27,738
up €27,738 (+115%), from €24,157 to €51,895
- Tax, wage and social debts +€26,940
up €26,940 (+440%), from €6,121 to €33,061
of which Remuneration and social security: +€17,695
- Other debts +€3,910
new in 2025: €3,910
- Trade debts +€2,236
up €2,236 (+491%), from €456 to €2,692
- Gross operating margin +€114,264
up €114,264 (+348%), from €32,791 to €147,055
- Staff costs +€97,801
new in 2025: €97,801
- Depreciation +€6,438
up €6,438 (+273%), from €2,360 to €8,798
- Taxes +€3,124
up €3,124 (+51.0%), from €6,121 to €9,245
- Financial charges +€2,583
up €2,583 (+3,597%), from €72 to €2,655
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 | €32,733 | €93,471 | +€60,738 | +186% |
| Fixed assets | 21/28 | €22,026 | €47,845 | +€25,818 | +117% |
| Tangible fixed assets | 22/27 | €22,026 | €47,047 | +€25,020 | +114% |
| Plant, machinery and equipment | 23 | - | €29,876 | +€29,876 | |
| Furniture and vehicles | 24 | €22,026 | €16,414 | -€5,612 | -25.5% |
| Other tangible fixed assets | 26 | - | €757 | +€757 | |
| Financial fixed assets | 28 | - | €798 | +€798 | |
| Current assets | 29/58 | €10,706 | €45,626 | +€34,920 | +326% |
| Amounts receivable within one year | 40/41 | €5,940 | €12,417 | +€6,477 | +109% |
| Trade receivables | 40 | €2,656 | €316 | -€2,340 | -88.1% |
| Other amounts receivable | 41 | €3,284 | €12,101 | +€8,816 | +268% |
| Cash at bank and in hand | 54/58 | €4,608 | €32,016 | +€27,408 | +595% |
| Deferred charges and accrued income | 490/1 | €159 | €1,194 | +€1,035 | +651% |
| Total equity and liabilities | 10/49 | €32,733 | €93,471 | +€60,738 | +186% |
| Equity | 10/15 | €26,157 | €53,795 | +€27,638 | +106% |
| Contributions | 10/11 | €2,000 | €1,900 | -€100 | -5.0% |
| Reserves | 13 | €24,157 | €51,895 | +€27,738 | +115% |
| Distributable reserves | 133 | €24,157 | €51,895 | +€27,738 | +115% |
| Amounts payable | 17/49 | €6,576 | €39,676 | +€33,100 | +503% |
| Amounts payable within one year | 42/48 | €6,576 | €39,662 | +€33,085 | +503% |
| Trade debts | 44 | €456 | €2,692 | +€2,236 | +491% |
| Suppliers | 440/4 | €456 | €2,692 | +€2,236 | +491% |
| Taxes, remuneration and social security | 45 | €6,121 | €33,061 | +€26,940 | +440% |
| Taxes | 450/3 | €6,121 | €15,366 | +€9,245 | +151% |
| Remuneration and social security | 454/9 | - | €17,695 | +€17,695 | |
| Other amounts payable | 47/48 | - | €3,910 | +€3,910 | |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Remuneration, social security and pensions | 62 | - | €97,801 | +€97,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,360 | €8,798 | +€6,438 | +273% |
| Other operating charges | 640/8 | €170 | €822 | +€652 | +385% |
| Gross operating margin | 9900 | €32,791 | €147,055 | +€114,264 | +348% |
| Operating profit (loss) | 9901 | €30,262 | €39,635 | +€9,373 | +31.0% |
| Financial income | 75/76B | €87 | €3 | -€84 | -96.5% |
| Recurring financial income | 75 | €87 | €3 | -€84 | -96.5% |
| Financial charges | 65/66B | €72 | €2,655 | +€2,583 | +3,597% |
| Recurring financial charges | 65 | €72 | €2,655 | +€2,583 | +3,597% |
| Profit (loss) for the period before taxes | 9903 | €30,277 | €36,983 | +€6,706 | +22.1% |
| Income taxes | 67/77 | €6,121 | €9,245 | +€3,124 | +51.0% |
| Profit (loss) for the period | 9904 | €24,157 | €27,738 | +€3,582 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,157 | €27,738 | +€3,582 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.