WASIIT: 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.
WASIIT
Largest movements
- Receivables within one year +€57,412
up €57,412 (+355.5%), from €16,147 to €73,559
of which Trade receivables: +€59,765
- Cash +€18,346
up €18,346 (+57.6%), from €31,830 to €50,175
mainly Trade debts (+€35,748) and Net result for the year (+€28,808)
- Deferred charges and accrued income -€2,550
down €2,550 (-100.0%), from €2,550 to €0
- Trade debts +€35,748
up €35,748 (+910.5%), from €3,926 to €39,674
- Profit (loss) carried forward +€28,808
up €28,808 (+63.3%), from €45,512 to €74,320
- Tax, wage and social debts +€10,645
up €10,645, from €0 to €10,645
- Other debts -€3,144
down €3,144 (-54.0%), from €5,825 to €2,681
- Gross operating margin +€22,995
up €22,995 (+153.2%), from €15,013 to €38,008
- Taxes +€7,407
up €7,407, from €0 to €7,407
- Financial charges +€557
up €557 (+657.8%), from €85 to €642
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 | €57,262 | €129,319 | +€72,057 | +125.8% |
| Fixed assets | 21/28 | €6,736 | €5,585 | -€1,150 | -17.1% |
| Tangible fixed assets | 22/27 | €6,736 | €5,585 | -€1,150 | -17.1% |
| Furniture and vehicles | 24 | €898 | €436 | -€462 | -51.4% |
| Other tangible fixed assets | 26 | €5,837 | €5,149 | -€689 | -11.8% |
| Current assets | 29/58 | €50,527 | €123,734 | +€73,207 | +144.9% |
| Amounts receivable within one year | 40/41 | €16,147 | €73,559 | +€57,412 | +355.5% |
| Trade receivables | 40 | €13,794 | €73,559 | +€59,765 | +433.3% |
| Other amounts receivable | 41 | €2,353 | €0 | -€2,353 | -100.0% |
| Cash at bank and in hand | 54/58 | €31,830 | €50,175 | +€18,346 | +57.6% |
| Deferred charges and accrued income | 490/1 | €2,550 | €0 | -€2,550 | -100.0% |
| Total equity and liabilities | 10/49 | €57,262 | €129,319 | +€72,057 | +125.8% |
| Equity | 10/15 | €47,512 | €76,320 | +€28,808 | +60.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,512 | €74,320 | +€28,808 | +63.3% |
| Amounts payable | 17/49 | €9,751 | €52,999 | +€43,249 | +443.5% |
| Amounts payable within one year | 42/48 | €9,751 | €52,999 | +€43,249 | +443.5% |
| Trade debts | 44 | €3,926 | €39,674 | +€35,748 | +910.5% |
| Suppliers | 440/4 | €3,926 | €39,674 | +€35,748 | +910.5% |
| Taxes, remuneration and social security | 45 | €0 | €10,645 | +€10,645 | |
| Taxes | 450/3 | €0 | €10,645 | +€10,645 | |
| Other amounts payable | 47/48 | €5,825 | €2,681 | -€3,144 | -54.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,471 | €1,150 | -€321 | -21.8% |
| Other operating charges | 640/8 | €238 | €0 | -€238 | -100.0% |
| Gross operating margin | 9900 | €15,013 | €38,008 | +€22,995 | +153.2% |
| Operating profit (loss) | 9901 | €13,304 | €36,858 | +€23,553 | +177.0% |
| Financial income | 75/76B | €36 | €0 | -€36 | -100.0% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100.0% |
| Financial charges | 65/66B | €85 | €642 | +€557 | +657.8% |
| Recurring financial charges | 65 | €85 | €642 | +€557 | +657.8% |
| Profit (loss) for the period before taxes | 9903 | €13,256 | €36,215 | +€22,960 | +173.2% |
| Income taxes | 67/77 | €0 | €7,407 | +€7,407 | |
| Profit (loss) for the period | 9904 | €13,256 | €28,808 | +€15,553 | +117.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,256 | €28,808 | +€15,553 | +117.3% |
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 1 October 2026 via checked.be.