WASS: 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.
WASS
Largest movements
- Stocks and contracts +€15,463
new in 2025: €15,463
- Tangible fixed assets -€10,750
down €10,750 (-54.9%), from €19,587 to €8,837
- Receivables within one year +€9,930
up €9,930 (+33.1%), from €30,020 to €39,950
of which Trade receivables: +€9,930
- Cash +€7,431
up €7,431 (+152%), from €4,880 to €12,311
mainly Net result for the year (+€16,596) and Trade debts (+€11,631)
- Profit (loss) carried forward +€16,596
up €16,596 (+171%), from €9,686 to €26,283
- Trade debts +€11,631
up €11,631 (+43.3%), from €26,860 to €38,492
- Debts after one year -€6,580
no longer reported in 2025 (was €6,580)
- Tax, wage and social debts +€3,707
up €3,707 (+1,691%), from €219 to €3,926
- Current portion of long-term debt -€2,562
down €2,562 (-29.1%), from €8,803 to €6,240
- Gross operating margin +€13,860
up €13,860 (+94.1%), from €14,730 to €28,591
- Other operating charges -€7,136
down €7,136 (-92.3%), from €7,731 to €595
- Depreciation -€2,892
down €2,892 (-21.2%), from €13,642 to €10,750
- Financial charges -€580
down €580 (-47.2%), from €1,230 to €649
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 | €61,837 | €83,911 | +€22,074 | +35.7% |
| Fixed assets | 21/28 | €26,937 | €16,187 | -€10,750 | -39.9% |
| Tangible fixed assets | 22/27 | €19,587 | €8,837 | -€10,750 | -54.9% |
| Furniture and vehicles | 24 | €19,587 | €8,837 | -€10,750 | -54.9% |
| Financial fixed assets | 28 | €7,350 | €7,350 | = | 0.0% |
| Current assets | 29/58 | €34,900 | €67,724 | +€32,824 | +94.1% |
| Stocks and contracts in progress | 3 | - | €15,463 | +€15,463 | |
| Stocks | 30/36 | - | €15,463 | +€15,463 | |
| Amounts receivable within one year | 40/41 | €30,020 | €39,950 | +€9,930 | +33.1% |
| Trade receivables | 40 | €29,072 | €39,002 | +€9,930 | +34.2% |
| Other amounts receivable | 41 | €948 | €948 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,880 | €12,311 | +€7,431 | +152% |
| Total equity and liabilities | 10/49 | €61,837 | €83,911 | +€22,074 | +35.7% |
| Equity | 10/15 | €17,846 | €34,443 | +€16,596 | +93.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,686 | €26,283 | +€16,596 | +171% |
| Amounts payable | 17/49 | €43,990 | €49,468 | +€5,478 | +12.5% |
| Amounts payable after more than one year | 17 | €6,580 | - | -€6,580 | |
| Financial debts | 170/4 | €6,580 | - | -€6,580 | |
| Amounts payable within one year | 42/48 | €37,410 | €49,468 | +€12,058 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €8,803 | €6,240 | -€2,562 | -29.1% |
| Trade debts | 44 | €26,860 | €38,492 | +€11,631 | +43.3% |
| Suppliers | 440/4 | €26,860 | €38,492 | +€11,631 | +43.3% |
| Advances received on contracts in progress | 46 | €810 | €810 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €219 | €3,926 | +€3,707 | +1,691% |
| Taxes | 450/3 | €219 | €3,926 | +€3,707 | +1,691% |
| Other amounts payable | 47/48 | €718 | - | -€718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,642 | €10,750 | -€2,892 | -21.2% |
| Other operating charges | 640/8 | €7,731 | €595 | -€7,136 | -92.3% |
| Gross operating margin | 9900 | €14,730 | €28,591 | +€13,860 | +94.1% |
| Operating profit (loss) | 9901 | -€6,643 | €17,246 | +€23,888 | |
| Financial charges | 65/66B | €1,230 | €649 | -€580 | -47.2% |
| Recurring financial charges | 65 | €1,230 | €649 | -€580 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,872 | €16,596 | +€24,469 | |
| Profit (loss) for the period | 9904 | -€7,872 | €16,596 | +€24,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,872 | €16,596 | +€24,469 |
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 13 October 2026 via checked.be.