WATERLOOP: 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.
WATERLOOP
Largest movements
- Tangible fixed assets -€23,678
down €23,678 (-7.1%), from €331,767 to €308,089
- Deferred charges and accrued income +€8,952
new in 2024: €8,952
- Cash -€8,763
down €8,763 (-16.3%), from €53,897 to €45,134
mainly Debts after one year (-€30,144) and Deferred charges and accrued income (-€8,952)
- Debts after one year -€30,144
down €30,144 (-24.3%), from €123,855 to €93,711
- Profit (loss) carried forward +€6,170
up €6,170 (+44.1%), from €13,995 to €20,165
- Gross operating margin -€1,466
down €1,466 (-3.1%), from €47,592 to €46,126
- Financial charges -€731
down €731 (-13.2%), from €5,551 to €4,820
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,341 | €363,119 | -€23,222 | -6.0% |
| Fixed assets | 21/28 | €331,767 | €308,089 | -€23,678 | -7.1% |
| Tangible fixed assets | 22/27 | €331,767 | €308,089 | -€23,678 | -7.1% |
| Land and buildings | 22 | €331,767 | €308,089 | -€23,678 | -7.1% |
| Current assets | 29/58 | €54,574 | €55,029 | +€455 | +0.8% |
| Amounts receivable within one year | 40/41 | €677 | €943 | +€266 | +39.3% |
| Other amounts receivable | 41 | €677 | €943 | +€266 | +39.3% |
| Cash at bank and in hand | 54/58 | €53,897 | €45,134 | -€8,763 | -16.3% |
| Deferred charges and accrued income | 490/1 | - | €8,952 | +€8,952 | |
| Total equity and liabilities | 10/49 | €386,341 | €363,119 | -€23,222 | -6.0% |
| Equity | 10/15 | €232,731 | €238,901 | +€6,170 | +2.7% |
| Contributions | 10/11 | €218,736 | €218,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,995 | €20,165 | +€6,170 | +44.1% |
| Amounts payable | 17/49 | €153,610 | €124,218 | -€29,393 | -19.1% |
| Amounts payable after more than one year | 17 | €123,855 | €93,711 | -€30,144 | -24.3% |
| Financial debts | 170/4 | €123,855 | €93,711 | -€30,144 | -24.3% |
| Amounts payable within one year | 42/48 | €29,756 | €30,507 | +€751 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €29,182 | €30,144 | +€961 | +3.3% |
| Trade debts | 44 | €344 | €363 | +€19 | +5.5% |
| Suppliers | 440/4 | €344 | €363 | +€19 | +5.5% |
| Taxes, remuneration and social security | 45 | €229 | - | -€229 | |
| Taxes | 450/3 | €229 | - | -€229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,678 | €23,678 | = | 0.0% |
| Other operating charges | 640/8 | €9,071 | €9,401 | +€330 | +3.6% |
| Gross operating margin | 9900 | €47,592 | €46,126 | -€1,466 | -3.1% |
| Operating profit (loss) | 9901 | €14,843 | €13,047 | -€1,796 | -12.1% |
| Financial charges | 65/66B | €5,551 | €4,820 | -€731 | -13.2% |
| Recurring financial charges | 65 | €5,551 | €4,820 | -€731 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €9,292 | €8,227 | -€1,065 | -11.5% |
| Income taxes | 67/77 | €2,323 | €2,057 | -€266 | -11.5% |
| Profit (loss) for the period | 9904 | €6,969 | €6,170 | -€799 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,969 | €6,170 | -€799 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.