WAVE.BE: 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.
WAVE.BE
Largest movements
- Cash -€5,015
down €5,015 (-62.2%), from €8,067 to €3,052
mainly Net result for the year (-€2,193) and Receivables within one year (-€1,684)
- Receivables within one year +€1,684
new in 2025: €1,684
- Profit (loss) carried forward -€2,193
down €2,193 (-12.2%), from -€18,002 to -€20,195
- Trade debts -€1,151
down €1,151 (-40.6%), from €2,835 to €1,684
- Accrued charges and deferred income +€400
new in 2025: €400
- Other debts -€387
down €387 (-4.3%), from €8,974 to €8,586
- Financial charges +€82
up €82 (+286.0%), from €29 to €110
- Gross operating margin -€55
down €55 (-3.5%), from -€1,563 to -€1,618
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 | €8,067 | €4,735 | -€3,332 | -41.3% |
| Current assets | 29/58 | €8,067 | €4,735 | -€3,332 | -41.3% |
| Amounts receivable within one year | 40/41 | - | €1,684 | +€1,684 | |
| Trade receivables | 40 | - | €1,684 | +€1,684 | |
| Cash at bank and in hand | 54/58 | €8,067 | €3,052 | -€5,015 | -62.2% |
| Total equity and liabilities | 10/49 | €8,067 | €4,735 | -€3,332 | -41.3% |
| Equity | 10/15 | -€3,742 | -€5,935 | -€2,193 | -58.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,002 | -€20,195 | -€2,193 | -12.2% |
| Amounts payable | 17/49 | €11,808 | €10,670 | -€1,138 | -9.6% |
| Amounts payable within one year | 42/48 | €11,808 | €10,270 | -€1,538 | -13.0% |
| Trade debts | 44 | €2,835 | €1,684 | -€1,151 | -40.6% |
| Suppliers | 440/4 | €2,835 | €1,684 | -€1,151 | -40.6% |
| Other amounts payable | 47/48 | €8,974 | €8,586 | -€387 | -4.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€1,563 | -€1,618 | -€55 | -3.5% |
| Operating profit (loss) | 9901 | -€2,014 | -€2,083 | -€69 | -3.4% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €29 | €110 | +€82 | +286.0% |
| Recurring financial charges | 65 | €29 | €110 | +€82 | +286.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,043 | -€2,193 | -€150 | -7.4% |
| Income taxes | 67/77 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€2,043 | -€2,193 | -€150 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,043 | -€2,193 | -€150 | -7.4% |
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 11 October 2026 via checked.be.