WASSATIYA: 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.
WASSATIYA
Largest movements
- Receivables within one year +€17,172
up €17,172 (+168%), from €10,206 to €27,377
of which Other amounts receivable: +€12,620
- Tangible fixed assets -€4,333
down €4,333 (-46.6%), from €9,302 to €4,969
- Deferred charges and accrued income -€600
down €600 (-80.8%), from €742 to €142
- Cash +€569
up €569 (+16.4%), from €3,457 to €4,025
mainly Net result for the year (+€10,448) and Depreciation (+€4,333)
- Profit (loss) carried forward +€10,448
up €10,448 (+195%), from €5,347 to €15,794
- Trade debts +€2,359
up €2,359 (+605%), from €390 to €2,749
- Gross operating margin -€6,744
down €6,744 (-26.7%), from €25,298 to €18,554
- Depreciation +€2,166
up €2,166 (+100%), from €2,166 to €4,333
- Staff costs +€700
up €700 (+140%), from €500 to €1,200
- Other operating charges +€526
up €526 (+26.7%), from €1,972 to €2,498
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,906 | €36,714 | +€12,807 | +53.6% |
| Fixed assets | 21/28 | €9,502 | €5,169 | -€4,333 | -45.6% |
| Tangible fixed assets | 22/27 | €9,302 | €4,969 | -€4,333 | -46.6% |
| Furniture and vehicles | 24 | €9,302 | €4,969 | -€4,333 | -46.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €14,404 | €31,544 | +€17,140 | +119% |
| Amounts receivable within one year | 40/41 | €10,206 | €27,377 | +€17,172 | +168% |
| Trade receivables | 40 | - | €4,551 | +€4,551 | |
| Other amounts receivable | 41 | €10,206 | €22,826 | +€12,620 | +124% |
| Cash at bank and in hand | 54/58 | €3,457 | €4,025 | +€569 | +16.4% |
| Deferred charges and accrued income | 490/1 | €742 | €142 | -€600 | -80.8% |
| Total equity and liabilities | 10/49 | €23,906 | €36,714 | +€12,807 | +53.6% |
| Equity | 10/15 | €23,517 | €33,964 | +€10,448 | +44.4% |
| Contributions | 10/11 | €18,170 | €18,170 | = | 0.0% |
| Capital | 10 | €18,170 | - | -€18,170 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €430 | - | -€430 | |
| Profit (loss) carried forward | 14 | €5,347 | €15,794 | +€10,448 | +195% |
| Amounts payable | 17/49 | €390 | €2,749 | +€2,359 | +605% |
| Amounts payable within one year | 42/48 | €390 | €2,749 | +€2,359 | +605% |
| Trade debts | 44 | €390 | €2,749 | +€2,359 | +605% |
| Suppliers | 440/4 | €390 | €2,749 | +€2,359 | +605% |
| Non-recurring operating income | 76A | €309 | €602 | +€293 | +94.8% |
| Remuneration, social security and pensions | 62 | €500 | €1,200 | +€700 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,166 | €4,333 | +€2,166 | +100% |
| Other operating charges | 640/8 | €1,972 | €2,498 | +€526 | +26.7% |
| Gross operating margin | 9900 | €25,298 | €18,554 | -€6,744 | -26.7% |
| Operating profit (loss) | 9901 | €20,659 | €10,523 | -€10,136 | -49.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €67 | €75 | +€8 | +11.9% |
| Recurring financial charges | 65 | €67 | €75 | +€8 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €20,592 | €10,448 | -€10,144 | -49.3% |
| Profit (loss) for the period | 9904 | €20,592 | €10,448 | -€10,144 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,592 | €10,448 | -€10,144 | -49.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.