WAVA PARAMEDICAL: 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.
WAVA PARAMEDICAL
Largest movements
- Receivables within one year +€2,316
up €2,316 (+36.1%), from €6,424 to €8,740
of which Other amounts receivable: +€2,292
- Cash -€190
down €190 (-16.2%), from €1,174 to €984
mainly Receivables within one year (-€2,316) and Investment in fixed assets (net) (-€649)
- Tangible fixed assets +€143
up €143 (+31.1%), from €461 to €604
- Profit (loss) carried forward +€2,048
up €2,048 (+68.6%), from €2,986 to €5,034
- Trade debts +€228
new in 2025: €228
- Gross operating margin -€2,524
down €2,524 (-41.6%), from €6,072 to €3,549
- Depreciation -€1,581
down €1,581 (-75.8%), from €2,087 to €506
- Financial income +€359
up €359 (+107%), from €337 to €696
- Other operating charges +€300
up €300 (+89.1%), from €336 to €636
- Taxes -€224
down €224 (-20.2%), from €1,110 to €885
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 | €9,796 | €12,072 | +€2,276 | +23.2% |
| Fixed assets | 21/28 | €2,019 | €2,162 | +€143 | +7.1% |
| Tangible fixed assets | 22/27 | €461 | €604 | +€143 | +31.1% |
| Furniture and vehicles | 24 | €461 | €604 | +€143 | +31.1% |
| Financial fixed assets | 28 | €1,558 | €1,558 | = | 0.0% |
| Current assets | 29/58 | €7,777 | €9,910 | +€2,133 | +27.4% |
| Amounts receivable within one year | 40/41 | €6,424 | €8,740 | +€2,316 | +36.1% |
| Trade receivables | 40 | - | €24 | +€24 | |
| Other amounts receivable | 41 | €6,424 | €8,716 | +€2,292 | +35.7% |
| Cash at bank and in hand | 54/58 | €1,174 | €984 | -€190 | -16.2% |
| Deferred charges and accrued income | 490/1 | €179 | €186 | +€7 | +3.9% |
| Total equity and liabilities | 10/49 | €9,796 | €12,072 | +€2,276 | +23.2% |
| Equity | 10/15 | €8,986 | €11,034 | +€2,048 | +22.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,986 | €5,034 | +€2,048 | +68.6% |
| Amounts payable | 17/49 | €810 | €1,037 | +€228 | +28.2% |
| Amounts payable within one year | 42/48 | €810 | €1,037 | +€228 | +28.2% |
| Trade debts | 44 | - | €228 | +€228 | |
| Suppliers | 440/4 | - | €228 | +€228 | |
| Taxes, remuneration and social security | 45 | €810 | €810 | = | 0.0% |
| Taxes | 450/3 | €810 | €810 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,087 | €506 | -€1,581 | -75.8% |
| Other operating charges | 640/8 | €336 | €636 | +€300 | +89.1% |
| Gross operating margin | 9900 | €6,072 | €3,549 | -€2,524 | -41.6% |
| Operating profit (loss) | 9901 | €3,649 | €2,407 | -€1,242 | -34.0% |
| Financial income | 75/76B | €337 | €696 | +€359 | +107% |
| Recurring financial income | 75 | €337 | €696 | +€359 | +107% |
| Financial charges | 65/66B | €220 | €170 | -€50 | -22.8% |
| Recurring financial charges | 65 | €220 | €170 | -€50 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €3,766 | €2,933 | -€832 | -22.1% |
| Income taxes | 67/77 | €1,110 | €885 | -€224 | -20.2% |
| Profit (loss) for the period | 9904 | €2,656 | €2,048 | -€608 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,656 | €2,048 | -€608 | -22.9% |
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 15 October 2026 via checked.be.