WASP 943: 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.
WASP 943
Largest movements
- Tangible fixed assets -€18,417
down €18,417 (-6.9%), from €265,572 to €247,155
of which Land and buildings: -€15,380
- Deferred charges and accrued income -€3,545
down €3,545 (-8.5%), from €41,585 to €38,040
- Debts after one year -€24,526
down €24,526 (-31.5%), from €77,870 to €53,344
- Profit (loss) carried forward +€9,351
up €9,351, from -€5,198 to €4,154
- Trade debts -€9,348
down €9,348 (-41.6%), from €22,464 to €13,116
- Gross operating margin +€14,338
up €14,338 (+59.1%), from €24,280 to €38,618
- Financial charges -€1,808
down €1,808 (-23.9%), from €7,558 to €5,750
- Taxes +€1,520
new in 2025: €1,520
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 | €308,363 | €285,445 | -€22,917 | -7.4% |
| Fixed assets | 21/28 | €265,822 | €247,405 | -€18,417 | -6.9% |
| Tangible fixed assets | 22/27 | €265,572 | €247,155 | -€18,417 | -6.9% |
| Land and buildings | 22 | €233,578 | €218,199 | -€15,380 | -6.6% |
| Other tangible fixed assets | 26 | €31,993 | €28,957 | -€3,037 | -9.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €42,541 | €38,040 | -€4,501 | -10.6% |
| Amounts receivable within one year | 40/41 | €313 | - | -€313 | |
| Trade receivables | 40 | €313 | - | -€313 | |
| Cash at bank and in hand | 54/58 | €642 | - | -€642 | |
| Deferred charges and accrued income | 490/1 | €41,585 | €38,040 | -€3,545 | -8.5% |
| Total equity and liabilities | 10/49 | €308,363 | €285,445 | -€22,917 | -7.4% |
| Equity | 10/15 | €144,891 | €154,243 | +€9,351 | +6.5% |
| Contributions | 10/11 | €123,750 | €123,750 | = | 0.0% |
| Reserves | 13 | €26,339 | €26,339 | = | 0.0% |
| Distributable reserves | 133 | €26,339 | €26,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,198 | €4,154 | +€9,351 | |
| Amounts payable | 17/49 | €163,471 | €131,202 | -€32,269 | -19.7% |
| Amounts payable after more than one year | 17 | €77,870 | €53,344 | -€24,526 | -31.5% |
| Financial debts | 170/4 | €77,870 | €53,344 | -€24,526 | -31.5% |
| Amounts payable within one year | 42/48 | €82,501 | €75,492 | -€7,009 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €23,198 | €24,526 | +€1,328 | +5.7% |
| Financial debts | 43 | - | €2,956 | +€2,956 | |
| Credit institutions | 430/8 | - | €2,956 | +€2,956 | |
| Trade debts | 44 | €22,464 | €13,116 | -€9,348 | -41.6% |
| Suppliers | 440/4 | €22,464 | €13,116 | -€9,348 | -41.6% |
| Taxes, remuneration and social security | 45 | €1,045 | €1,520 | +€475 | +45.5% |
| Taxes | 450/3 | €1,045 | €1,520 | +€475 | +45.5% |
| Other amounts payable | 47/48 | €35,793 | €33,373 | -€2,420 | -6.8% |
| Accrued charges and deferred income | 492/3 | €3,100 | €2,367 | -€734 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,417 | €18,417 | = | 0.0% |
| Other operating charges | 640/8 | €3,503 | €3,579 | +€76 | +2.2% |
| Gross operating margin | 9900 | €24,280 | €38,618 | +€14,338 | +59.1% |
| Operating profit (loss) | 9901 | €2,360 | €16,622 | +€14,262 | +604.3% |
| Financial charges | 65/66B | €7,558 | €5,750 | -€1,808 | -23.9% |
| Recurring financial charges | 65 | €7,558 | €5,750 | -€1,808 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,198 | €10,872 | +€16,069 | |
| Income taxes | 67/77 | - | €1,520 | +€1,520 | |
| Profit (loss) for the period | 9904 | -€5,198 | €9,351 | +€14,549 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,198 | €9,351 | +€14,549 |
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 8 October 2026 via checked.be.