WATERLOZEN: 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.
WATERLOZEN
Largest movements
- Cash +€13,174
up €13,174 (+107%), from €12,356 to €25,530
mainly Receivables after one year (+€10,000) and Net result for the year (+€6,472)
- Receivables after one year -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward +€6,472
up €6,472 (+7.1%), from €91,376 to €97,848
- Gross operating margin +€5,759
up €5,759 (+55.3%), from €10,410 to €16,169
- Purchases and services -€4,634
down €4,634 (-26.9%), from €17,229 to €12,595
- Financial income -€1,192
down €1,192 (-76.9%), from €1,551 to €359
- Turnover +€1,125
up €1,125 (+4.1%), from €27,639 to €28,764
- Other operating charges +€1,008
up €1,008 (+24.3%), from €4,146 to €5,154
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 | €569,927 | €577,733 | +€7,806 | +1.4% |
| Fixed assets | 21/28 | €499,041 | €495,609 | -€3,432 | -0.7% |
| Tangible fixed assets | 22/27 | €499,041 | €495,609 | -€3,432 | -0.7% |
| Land and buildings | 22 | €486,034 | €486,034 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,045 | €892 | -€153 | -14.6% |
| Other tangible fixed assets | 26 | €11,962 | €8,683 | -€3,279 | -27.4% |
| Current assets | 29/58 | €70,886 | €82,124 | +€11,238 | +15.9% |
| Amounts receivable after more than one year | 29 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €3,530 | €6,594 | +€3,064 | +86.8% |
| Other amounts receivable | 41 | €3,530 | €6,594 | +€3,064 | +86.8% |
| Current investments | 50/53 | €45,000 | €50,000 | +€5,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €12,356 | €25,530 | +€13,174 | +107% |
| Total equity and liabilities | 10/49 | €569,927 | €577,733 | +€7,806 | +1.4% |
| Equity | 10/15 | €566,573 | €573,045 | +€6,472 | +1.1% |
| Contributions | 10/11 | €473,500 | €473,500 | = | 0.0% |
| Revaluation surpluses | 12 | €953 | €953 | = | 0.0% |
| Reserves | 13 | €744 | €744 | = | 0.0% |
| Tax-exempt reserves | 132 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,376 | €97,848 | +€6,472 | +7.1% |
| Amounts payable | 17/49 | €3,354 | €4,688 | +€1,334 | +39.8% |
| Amounts payable within one year | 42/48 | €3,354 | €4,688 | +€1,334 | +39.8% |
| Taxes, remuneration and social security | 45 | €90 | €713 | +€623 | +692% |
| Taxes | 450/3 | - | €713 | +€713 | |
| Remuneration and social security | 454/9 | €90 | - | -€90 | |
| Other amounts payable | 47/48 | €3,264 | €3,975 | +€711 | +21.8% |
| Turnover | 70 | €27,639 | €28,764 | +€1,125 | +4.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,229 | €12,595 | -€4,634 | -26.9% |
| Remuneration, social security and pensions | 62 | €1,132 | €1,162 | +€30 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,433 | €3,433 | = | 0.0% |
| Other operating charges | 640/8 | €4,146 | €5,154 | +€1,008 | +24.3% |
| Gross operating margin | 9900 | €10,410 | €16,169 | +€5,759 | +55.3% |
| Operating profit (loss) | 9901 | €1,699 | €6,420 | +€4,721 | +278% |
| Financial income | 75/76B | €1,551 | €359 | -€1,192 | -76.9% |
| Recurring financial income | 75 | €1,551 | €359 | -€1,192 | -76.9% |
| Financial charges | 65/66B | €207 | €199 | -€8 | -3.9% |
| Recurring financial charges | 65 | €207 | €199 | -€8 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €3,043 | €6,580 | +€3,537 | +116% |
| Income taxes | 67/77 | €465 | €108 | -€357 | -76.8% |
| Profit (loss) for the period | 9904 | €2,578 | €6,472 | +€3,894 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €2,578 | €6,472 | +€3,894 | +151% |
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 20 October 2026 via checked.be.