WASP ZONE: 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 ZONE
Largest movements
- Cash -€54,987
down €54,987 (-32.9%), from €167,330 to €112,344
mainly Tax, wage and social debts (-€34,356) and Net result for the year (-€15,064)
- Tax, wage and social debts -€34,356
no longer reported in 2025 (was €34,356)
- Profit (loss) carried forward -€15,064
down €15,064 (-11.2%), from €134,548 to €119,483
- Trade debts -€4,982
down €4,982 (-95.6%), from €5,209 to €227
- Other debts -€3,563
down €3,563 (-97.1%), from €3,670 to €107
- Gross operating margin -€133,002
down €133,002, from €120,043 to -€12,959
- Taxes -€33,048
no longer reported in 2025 (was €33,048)
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 | €262,226 | €204,261 | -€57,965 | -22.1% |
| Fixed assets | 21/28 | €2,496 | €486 | -€2,010 | -80.5% |
| Tangible fixed assets | 22/27 | €2,496 | €486 | -€2,010 | -80.5% |
| Furniture and vehicles | 24 | €2,496 | €486 | -€2,010 | -80.5% |
| Current assets | 29/58 | €259,730 | €203,775 | -€55,955 | -21.5% |
| Amounts receivable within one year | 40/41 | €92,391 | €91,255 | -€1,136 | -1.2% |
| Trade receivables | 40 | €6,325 | - | -€6,325 | |
| Other amounts receivable | 41 | €86,066 | €91,255 | +€5,188 | +6.0% |
| Cash at bank and in hand | 54/58 | €167,330 | €112,344 | -€54,987 | -32.9% |
| Deferred charges and accrued income | 490/1 | €9 | €177 | +€168 | +1923.7% |
| Total equity and liabilities | 10/49 | €262,226 | €204,261 | -€57,965 | -22.1% |
| Equity | 10/15 | €218,992 | €203,927 | -€15,064 | -6.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €83,944 | €83,944 | = | 0.0% |
| Distributable reserves | 133 | €83,944 | €83,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,548 | €119,483 | -€15,064 | -11.2% |
| Amounts payable | 17/49 | €43,235 | €334 | -€42,900 | -99.2% |
| Amounts payable within one year | 42/48 | €43,235 | €334 | -€42,900 | -99.2% |
| Trade debts | 44 | €5,209 | €227 | -€4,982 | -95.6% |
| Suppliers | 440/4 | €5,209 | €227 | -€4,982 | -95.6% |
| Taxes, remuneration and social security | 45 | €34,356 | - | -€34,356 | |
| Taxes | 450/3 | €34,356 | - | -€34,356 | |
| Other amounts payable | 47/48 | €3,670 | €107 | -€3,563 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,953 | €2,010 | -€943 | -31.9% |
| Gross operating margin | 9900 | €120,043 | -€12,959 | -€133,002 | |
| Operating profit (loss) | 9901 | €117,090 | -€14,969 | -€132,059 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €102 | €95 | -€7 | -6.9% |
| Recurring financial charges | 65 | €102 | €95 | -€7 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €116,992 | -€15,064 | -€132,056 | |
| Income taxes | 67/77 | €33,048 | - | -€33,048 | |
| Profit (loss) for the period | 9904 | €83,944 | -€15,064 | -€99,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,944 | -€15,064 | -€99,008 |
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 7 October 2026 via checked.be.