Watoto: 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.
Watoto
Largest movements
- Receivables within one year -€207,654
down €207,654 (-82.5%), from €251,767 to €44,113
- Current investments +€100,000
new in 2025: €100,000
- Cash +€62,027
up €62,027 (+47.7%), from €129,992 to €192,019
mainly Receivables within one year (+€207,654) and Net result for the year (+€61,873)
- Tangible fixed assets -€5,660
down €5,660 (-27.1%), from €20,878 to €15,218
of which Furniture and vehicles: -€5,485
- Reserves -€44,023
down €44,023 (-12.0%), from €368,319 to €324,296
of which Distributable reserves: -€44,023
- Tax, wage and social debts -€4,240
down €4,240 (-28.8%), from €14,726 to €10,486
- Gross operating margin +€12,952
up €12,952 (+16.3%), from €79,492 to €92,444
- Financial income -€10,579
down €10,579 (-58.0%), from €18,241 to €7,663
- Financial charges -€5,247
down €5,247 (-98.4%), from €5,331 to €84
- Depreciation +€1,897
up €1,897 (+50.4%), from €3,764 to €5,660
- Taxes +€1,136
up €1,136 (+3.7%), from €30,550 to €31,686
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 | €404,826 | €354,132 | -€50,695 | -12.5% |
| Fixed assets | 21/28 | €20,878 | €15,218 | -€5,660 | -27.1% |
| Tangible fixed assets | 22/27 | €20,878 | €15,218 | -€5,660 | -27.1% |
| Land and buildings | 22 | €175 | - | -€175 | |
| Furniture and vehicles | 24 | €20,703 | €15,218 | -€5,485 | -26.5% |
| Current assets | 29/58 | €383,948 | €338,914 | -€45,034 | -11.7% |
| Amounts receivable within one year | 40/41 | €251,767 | €44,113 | -€207,654 | -82.5% |
| Other amounts receivable | 41 | €251,767 | €44,113 | -€207,654 | -82.5% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €129,992 | €192,019 | +€62,027 | +47.7% |
| Deferred charges and accrued income | 490/1 | €2,189 | €2,782 | +€593 | +27.1% |
| Total equity and liabilities | 10/49 | €404,826 | €354,132 | -€50,695 | -12.5% |
| Equity | 10/15 | €387,669 | €343,646 | -€44,023 | -11.4% |
| Contributions | 10/11 | €19,350 | €19,350 | = | 0.0% |
| Reserves | 13 | €368,319 | €324,296 | -€44,023 | -12.0% |
| Non-distributable reserves | 130/1 | €3,105 | €3,105 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,105 | €3,105 | = | 0.0% |
| Distributable reserves | 133 | €365,214 | €321,191 | -€44,023 | -12.1% |
| Amounts payable | 17/49 | €17,157 | €10,486 | -€6,672 | -38.9% |
| Amounts payable within one year | 42/48 | €17,157 | €10,486 | -€6,672 | -38.9% |
| Trade debts | 44 | €2,431 | - | -€2,431 | |
| Suppliers | 440/4 | €2,431 | - | -€2,431 | |
| Taxes, remuneration and social security | 45 | €14,726 | €10,486 | -€4,240 | -28.8% |
| Taxes | 450/3 | €14,726 | €10,486 | -€4,240 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,764 | €5,660 | +€1,897 | +50.4% |
| Other operating charges | 640/8 | €1,033 | €804 | -€230 | -22.2% |
| Gross operating margin | 9900 | €79,492 | €92,444 | +€12,952 | +16.3% |
| Operating profit (loss) | 9901 | €74,694 | €85,980 | +€11,285 | +15.1% |
| Financial income | 75/76B | €18,241 | €7,663 | -€10,579 | -58.0% |
| Recurring financial income | 75 | €18,241 | €7,663 | -€10,579 | -58.0% |
| Financial charges | 65/66B | €5,331 | €84 | -€5,247 | -98.4% |
| Recurring financial charges | 65 | €5,331 | €84 | -€5,247 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €87,604 | €93,558 | +€5,954 | +6.8% |
| Income taxes | 67/77 | €30,550 | €31,686 | +€1,136 | +3.7% |
| Profit (loss) for the period | 9904 | €57,054 | €61,873 | +€4,818 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,054 | €61,873 | +€4,818 | +8.4% |
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 31 October 2026 via checked.be.