WATTONS: 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.
WATTONS
Largest movements
- Cash -€147,540
down €147,540 (-93.0%), from €158,586 to €11,046
mainly Current investments (-€145,563) and Other debts (-€9,124)
- Current investments +€145,563
new in 2025: €145,563
- Other debts -€9,124
down €9,124 (-98.6%), from €9,257 to €133
- Profit (loss) carried forward +€5,966
up €5,966 (+5.4%), from €111,204 to €117,170
- Gross operating margin +€7,092
up €7,092 (+93.0%), from -€7,623 to -€531
- Financial income +€7,022
up €7,022 (+9799.5%), from €72 to €7,094
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.
Cash bridge derived
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 | €159,891 | €156,733 | -€3,158 | -2.0% |
| Current assets | 29/58 | €159,891 | €156,733 | -€3,158 | -2.0% |
| Amounts receivable within one year | 40/41 | €1,057 | €124 | -€933 | -88.3% |
| Other amounts receivable | 41 | €1,057 | €124 | -€933 | -88.3% |
| Current investments | 50/53 | - | €145,563 | +€145,563 | |
| Cash at bank and in hand | 54/58 | €158,586 | €11,046 | -€147,540 | -93.0% |
| Deferred charges and accrued income | 490/1 | €248 | - | -€248 | |
| Total equity and liabilities | 10/49 | €159,891 | €156,733 | -€3,158 | -2.0% |
| Equity | 10/15 | €150,634 | €156,600 | +€5,966 | +4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €19,430 | €19,430 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €17,430 | €17,430 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €111,204 | €117,170 | +€5,966 | +5.4% |
| Amounts payable | 17/49 | €9,257 | €133 | -€9,124 | -98.6% |
| Amounts payable within one year | 42/48 | €9,257 | €133 | -€9,124 | -98.6% |
| Other amounts payable | 47/48 | €9,257 | €133 | -€9,124 | -98.6% |
| Non-recurring operating income | 76A | €3,079 | - | -€3,079 | |
| Other operating charges | 640/8 | €564 | €579 | +€15 | +2.6% |
| Non-recurring operating charges | 66A | €9,166 | - | -€9,166 | |
| Gross operating margin | 9900 | -€7,623 | -€531 | +€7,092 | +93.0% |
| Operating profit (loss) | 9901 | -€17,354 | -€1,110 | +€16,244 | +93.6% |
| Financial income | 75/76B | €72 | €7,094 | +€7,022 | +9799.5% |
| Recurring financial income | 75 | €72 | €7,094 | +€7,022 | +9799.5% |
| Financial charges | 65/66B | €2 | €18 | +€16 | +689.5% |
| Recurring financial charges | 65 | €2 | €18 | +€16 | +689.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,284 | €5,966 | +€23,250 | |
| Profit (loss) for the period | 9904 | -€17,284 | €5,966 | +€23,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,284 | €5,966 | +€23,250 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.