WASMO: 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.
WASMO
Largest movements
- Receivables after one year -€526,000
down €526,000 (-44.5%), from €1.2m to €656,451
- Cash +€43,490
up €43,490 (+6,067%), from €717 to €44,207
mainly Receivables after one year (+€526,000) and Accrued charges and deferred income (+€21,205)
- Debts after one year -€480,000
down €480,000 (-100%), from €480,000 to €0
- Profit (loss) carried forward -€23,611
down €23,611 (-4.8%), from -€496,892 to -€520,503
- Accrued charges and deferred income +€21,205
up €21,205 (+9.9%), from €213,188 to €234,392
- Financial charges -€11,461
down €11,461 (-34.6%), from €33,156 to €21,695
- Gross operating margin +€1,301
up €1,301 (+58.6%), from -€2,219 to -€918
- Other operating charges +€31
up €31 (+3.2%), from €968 to €998
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 | €1,207,344 | €725,003 | -€482,341 | -40.0% |
| Fixed assets | 21/28 | €129 | €129 | = | 0.0% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €1,207,215 | €724,874 | -€482,341 | -40.0% |
| Amounts receivable after more than one year | 29 | €1,182,451 | €656,451 | -€526,000 | -44.5% |
| Other amounts receivable | 291 | €1,182,451 | €656,451 | -€526,000 | -44.5% |
| Amounts receivable within one year | 40/41 | €24,047 | €24,216 | +€169 | +0.7% |
| Trade receivables | 40 | €22,869 | €22,869 | = | 0.0% |
| Other amounts receivable | 41 | €1,178 | €1,347 | +€169 | +14.4% |
| Cash at bank and in hand | 54/58 | €717 | €44,207 | +€43,490 | +6,067% |
| Total equity and liabilities | 10/49 | €1,207,344 | €725,003 | -€482,341 | -40.0% |
| Equity | 10/15 | €513,953 | €490,342 | -€23,611 | -4.6% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €10,845 | €10,845 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,845 | €10,845 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,845 | €10,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€496,892 | -€520,503 | -€23,611 | -4.8% |
| Amounts payable | 17/49 | €693,391 | €234,661 | -€458,729 | -66.2% |
| Amounts payable after more than one year | 17 | €480,000 | €0 | -€480,000 | -100% |
| Financial debts | 170/4 | €480,000 | €0 | -€480,000 | -100% |
| Amounts payable within one year | 42/48 | €203 | €269 | +€66 | +32.3% |
| Trade debts | 44 | €203 | €269 | +€66 | +32.3% |
| Suppliers | 440/4 | €203 | €269 | +€66 | +32.3% |
| Accrued charges and deferred income | 492/3 | €213,188 | €234,392 | +€21,205 | +9.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€2,219 | -€918 | +€1,301 | +58.6% |
| Operating profit (loss) | 9901 | -€3,186 | -€1,916 | +€1,270 | +39.8% |
| Financial charges | 65/66B | €33,156 | €21,695 | -€11,461 | -34.6% |
| Recurring financial charges | 65 | €33,156 | €21,695 | -€11,461 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,342 | -€23,611 | +€12,731 | +35.0% |
| Profit (loss) for the period | 9904 | -€36,342 | -€23,611 | +€12,731 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,342 | -€23,611 | +€12,731 | +35.0% |
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 30 October 2026 via checked.be.