WAUTHIER DELLA FAILLE: 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.
WAUTHIER DELLA FAILLE
Largest movements
- Cash -€22,309
down €22,309 (-26.9%), from €82,892 to €60,583
mainly Contributions, distributions and other (-€58,000) and Tax, wage and social debts (-€24,179)
- Receivables within one year +€15,074
up €15,074 (+302%), from €4,993 to €20,067
of which Other amounts receivable: +€15,252
- Deferred charges and accrued income +€1,321
up €1,321, from €0 to €1,321
- Other debts +€47,117
up €47,117 (+2,158%), from €2,183 to €49,300
- Profit (loss) carried forward -€46,431
down €46,431 (-60.7%), from €76,500 to €30,068
- Tax, wage and social debts -€24,179
down €24,179 (-92.9%), from €26,041 to €1,862
of which Taxes: -€25,713
- Provisions +€17,486
new in 2025: €17,486
- Trade debts -€1,413
down €1,413 (-68.8%), from €2,053 to €641
of which Suppliers: -€1,413
- Gross operating margin +€46,546
up €46,546, from -€7,706 to €38,839
- Provisions +€17,486
new in 2025: €17,486
- Taxes +€7,653
up €7,653 (+19,113%), from €40 to €7,693
- Financial charges +€2,013
up €2,013 (+617%), from €326 to €2,340
- Financial income +€1,832
up €1,832, from €0 to €1,832
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 | €108,777 | €101,856 | -€6,921 | -6.4% |
| Fixed assets | 21/28 | €20,892 | €19,886 | -€1,006 | -4.8% |
| Tangible fixed assets | 22/27 | €1,392 | €386 | -€1,006 | -72.3% |
| Furniture and vehicles | 24 | €1,392 | €386 | -€1,006 | -72.3% |
| Financial fixed assets | 28 | €19,500 | €19,500 | = | 0.0% |
| Current assets | 29/58 | €87,885 | €81,970 | -€5,915 | -6.7% |
| Amounts receivable within one year | 40/41 | €4,993 | €20,067 | +€15,074 | +302% |
| Trade receivables | 40 | €178 | €0 | -€178 | -100% |
| Other amounts receivable | 41 | €4,815 | €20,067 | +€15,252 | +317% |
| Cash at bank and in hand | 54/58 | €82,892 | €60,583 | -€22,309 | -26.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,321 | +€1,321 | |
| Total equity and liabilities | 10/49 | €108,777 | €101,856 | -€6,921 | -6.4% |
| Equity | 10/15 | €78,500 | €32,068 | -€46,431 | -59.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,500 | €30,068 | -€46,431 | -60.7% |
| Provisions and deferred taxes | 16 | - | €17,486 | +€17,486 | |
| Provisions for liabilities and charges | 160/5 | - | €17,486 | +€17,486 | |
| Other liabilities and charges | 164/5 | - | €17,486 | +€17,486 | |
| Amounts payable | 17/49 | €30,278 | €52,303 | +€22,025 | +72.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,278 | €51,803 | +€21,525 | +71.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,053 | €641 | -€1,413 | -68.8% |
| Suppliers | 440/4 | €2,053 | €641 | -€1,413 | -68.8% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €26,041 | €1,862 | -€24,179 | -92.9% |
| Taxes | 450/3 | €26,041 | €328 | -€25,713 | -98.7% |
| Remuneration and social security | 454/9 | €0 | €1,533 | +€1,533 | |
| Other amounts payable | 47/48 | €2,183 | €49,300 | +€47,117 | +2,158% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €1,006 | -€6 | -0.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €17,486 | +€17,486 | |
| Other operating charges | 640/8 | €328 | €578 | +€250 | +76.0% |
| Gross operating margin | 9900 | -€7,706 | €38,839 | +€46,546 | |
| Operating profit (loss) | 9901 | -€9,046 | €19,770 | +€28,816 | |
| Financial income | 75/76B | €0 | €1,832 | +€1,832 | |
| Recurring financial income | 75 | €0 | €1,832 | +€1,832 | |
| Financial charges | 65/66B | €326 | €2,340 | +€2,013 | +617% |
| Recurring financial charges | 65 | €326 | €2,340 | +€2,013 | +617% |
| Profit (loss) for the period before taxes | 9903 | -€9,373 | €19,262 | +€28,634 | |
| Income taxes | 67/77 | €40 | €7,693 | +€7,653 | +19,113% |
| Profit (loss) for the period | 9904 | -€9,413 | €11,569 | +€20,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,413 | €11,569 | +€20,981 |
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 24 October 2026 via checked.be.