WASOCUB: 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.
WASOCUB
Largest movements
- Cash +€8,236
up €8,236 (+13,073%), from €63 to €8,299
mainly Advances received (+€5,000) and Depreciation (+€4,248)
- Stocks and contracts +€5,190
up €5,190 (+74.2%), from €6,992 to €12,182
of which Contracts in progress: +€5,500
- Tangible fixed assets -€4,248
down €4,248 (-33.6%), from €12,657 to €8,409
- Deferred charges and accrued income -€901
no longer reported in 2025 (was €901)
- Advances received +€5,000
new in 2025: €5,000
- Accrued charges and deferred income +€4,000
up €4,000 (+133%), from €3,000 to €7,000
- Trade debts -€573
down €573 (-12.5%), from €4,578 to €4,005
- Gross operating margin +€3,374
up €3,374 (+86.6%), from €3,898 to €7,272
- Financial charges +€1,832
up €1,832 (+2,476%), from €74 to €1,906
- Other operating charges -€244
down €244 (-17.6%), from €1,389 to €1,145
- Depreciation +€200
up €200 (+4.9%), from €4,048 to €4,248
- Financial income -€135
down €135 (-46.6%), from €290 to €155
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 | €30,560 | €39,115 | +€8,555 | +28.0% |
| Fixed assets | 21/28 | €12,657 | €8,409 | -€4,248 | -33.6% |
| Tangible fixed assets | 22/27 | €12,657 | €8,409 | -€4,248 | -33.6% |
| Plant, machinery and equipment | 23 | €12,657 | €8,409 | -€4,248 | -33.6% |
| Current assets | 29/58 | €17,903 | €30,706 | +€12,803 | +71.5% |
| Stocks and contracts in progress | 3 | €6,992 | €12,182 | +€5,190 | +74.2% |
| Stocks | 30/36 | €2,242 | €1,932 | -€310 | -13.8% |
| Contracts in progress | 37 | €4,750 | €10,250 | +€5,500 | +116% |
| Amounts receivable within one year | 40/41 | €9,947 | €10,225 | +€278 | +2.8% |
| Trade receivables | 40 | €9,352 | €8,213 | -€1,139 | -12.2% |
| Other amounts receivable | 41 | €595 | €2,012 | +€1,417 | +238% |
| Cash at bank and in hand | 54/58 | €63 | €8,299 | +€8,236 | +13,073% |
| Deferred charges and accrued income | 490/1 | €901 | - | -€901 | |
| Total equity and liabilities | 10/49 | €30,560 | €39,115 | +€8,555 | +28.0% |
| Equity | 10/15 | €20,982 | €21,110 | +€128 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,100 | €19,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,718 | -€16,590 | +€128 | +0.8% |
| Amounts payable | 17/49 | €9,578 | €18,005 | +€8,427 | +88.0% |
| Amounts payable within one year | 42/48 | €6,578 | €11,005 | +€4,427 | +67.3% |
| Trade debts | 44 | €4,578 | €4,005 | -€573 | -12.5% |
| Suppliers | 440/4 | €4,578 | €4,005 | -€573 | -12.5% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €2,000 | €2,000 | = | 0.0% |
| Taxes | 450/3 | €43 | €26 | -€17 | -39.5% |
| Remuneration and social security | 454/9 | €1,957 | €1,974 | +€17 | +0.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | €7,000 | +€4,000 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,048 | €4,248 | +€200 | +4.9% |
| Other operating charges | 640/8 | €1,389 | €1,145 | -€244 | -17.6% |
| Gross operating margin | 9900 | €3,898 | €7,272 | +€3,374 | +86.6% |
| Operating profit (loss) | 9901 | -€1,539 | €1,879 | +€3,418 | |
| Financial income | 75/76B | €290 | €155 | -€135 | -46.6% |
| Recurring financial income | 75 | €290 | €155 | -€135 | -46.6% |
| Financial charges | 65/66B | €74 | €1,906 | +€1,832 | +2,476% |
| Recurring financial charges | 65 | €74 | €1,906 | +€1,832 | +2,476% |
| Profit (loss) for the period before taxes | 9903 | -€1,323 | €128 | +€1,451 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€1,323 | €128 | +€1,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,323 | €128 | +€1,451 |
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 24 October 2026 via checked.be.