WAUTHY: 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.
WAUTHY
Largest movements
- Cash +€10,415
up €10,415 (+405.0%), from €2,572 to €12,987
mainly Depreciation (+€10,109) and Net result for the year (+€7,166)
- Tangible fixed assets -€10,109
down €10,109 (-49.5%), from €20,431 to €10,322
- Receivables within one year +€2,703
up €2,703 (+11.2%), from €24,061 to €26,763
of which Other amounts receivable: +€1,875
- Deferred charges and accrued income -€1,960
down €1,960 (-38.7%), from €5,059 to €3,100
- Profit (loss) carried forward +€4,643
no longer reported in 2025 (was -€4,643)
- Debts after one year -€4,222
down €4,222 (-69.1%), from €6,107 to €1,885
- Current portion of long-term debt -€2,615
down €2,615 (-38.3%), from €6,837 to €4,222
- Reserves +€2,523
up €2,523 (+12.6%), from €20,050 to €22,573
- Tax, wage and social debts +€1,720
up €1,720 (+46.4%), from €3,707 to €5,427
- Gross operating margin +€2,629
up €2,629 (+13.0%), from €20,202 to €22,831
- Depreciation -€1,918
down €1,918 (-15.9%), from €12,027 to €10,109
- Taxes +€1,727
up €1,727 (+46.5%), from €3,713 to €5,440
- Financial income +€904
up €904 (+127.0%), from €711 to €1,615
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 | €52,123 | €53,172 | +€1,049 | +2.0% |
| Fixed assets | 21/28 | €20,431 | €10,322 | -€10,109 | -49.5% |
| Tangible fixed assets | 22/27 | €20,431 | €10,322 | -€10,109 | -49.5% |
| Furniture and vehicles | 24 | €20,431 | €10,322 | -€10,109 | -49.5% |
| Current assets | 29/58 | €31,692 | €42,850 | +€11,158 | +35.2% |
| Amounts receivable within one year | 40/41 | €24,061 | €26,763 | +€2,703 | +11.2% |
| Trade receivables | 40 | €500 | €1,328 | +€828 | +165.6% |
| Other amounts receivable | 41 | €23,561 | €25,435 | +€1,875 | +8.0% |
| Cash at bank and in hand | 54/58 | €2,572 | €12,987 | +€10,415 | +405.0% |
| Deferred charges and accrued income | 490/1 | €5,059 | €3,100 | -€1,960 | -38.7% |
| Total equity and liabilities | 10/49 | €52,123 | €53,172 | +€1,049 | +2.0% |
| Equity | 10/15 | €34,007 | €41,173 | +€7,166 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,050 | €22,573 | +€2,523 | +12.6% |
| Distributable reserves | 133 | €20,050 | €22,573 | +€2,523 | +12.6% |
| Profit (loss) carried forward | 14 | -€4,643 | - | +€4,643 | |
| Amounts payable | 17/49 | €18,116 | €11,999 | -€6,117 | -33.8% |
| Amounts payable after more than one year | 17 | €6,107 | €1,885 | -€4,222 | -69.1% |
| Financial debts | 170/4 | €6,107 | €1,885 | -€4,222 | -69.1% |
| Amounts payable within one year | 42/48 | €12,009 | €10,114 | -€1,895 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €6,837 | €4,222 | -€2,615 | -38.3% |
| Trade debts | 44 | €1,465 | €465 | -€999 | -68.2% |
| Suppliers | 440/4 | €1,465 | €465 | -€999 | -68.2% |
| Taxes, remuneration and social security | 45 | €3,707 | €5,427 | +€1,720 | +46.4% |
| Taxes | 450/3 | €3,707 | €5,427 | +€1,720 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,027 | €10,109 | -€1,918 | -15.9% |
| Other operating charges | 640/8 | €854 | €758 | -€96 | -11.2% |
| Gross operating margin | 9900 | €20,202 | €22,831 | +€2,629 | +13.0% |
| Operating profit (loss) | 9901 | €7,321 | €11,964 | +€4,643 | +63.4% |
| Financial income | 75/76B | €711 | €1,615 | +€904 | +127.0% |
| Recurring financial income | 75 | €711 | €1,615 | +€904 | +127.0% |
| Financial charges | 65/66B | €1,188 | €973 | -€215 | -18.1% |
| Recurring financial charges | 65 | €1,188 | €973 | -€215 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €6,845 | €12,606 | +€5,761 | +84.2% |
| Income taxes | 67/77 | €3,713 | €5,440 | +€1,727 | +46.5% |
| Profit (loss) for the period | 9904 | €3,132 | €7,166 | +€4,034 | +128.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,132 | €7,166 | +€4,034 | +128.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.