WAVI CONSULTING: 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.
WAVI CONSULTING
Largest movements
- Cash +€7,530
up €7,530 (+18.9%), from €39,929 to €47,459
mainly Other debts (+€24,953) and Net result for the year (+€7,343)
- Deferred charges and accrued income -€1,572
down €1,572 (-55.8%), from €2,817 to €1,245
- Tangible fixed assets +€506
up €506 (+113%), from €448 to €954
- Other debts +€24,953
up €24,953 (+3,241%), from €770 to €25,723
- Profit (loss) carried forward -€17,657
down €17,657 (-85.4%), from €20,681 to €3,024
- Tax, wage and social debts -€565
down €565 (-51.4%), from €1,100 to €535
- Gross operating margin +€422
up €422 (+3.8%), from €11,127 to €11,550
- Depreciation -€137
down €137 (-19.1%), from €714 to €577
- Taxes +€128
up €128 (+4.7%), from €2,753 to €2,881
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 | €43,323 | €49,967 | +€6,643 | +15.3% |
| Fixed assets | 21/28 | €578 | €1,084 | +€506 | +87.6% |
| Tangible fixed assets | 22/27 | €448 | €954 | +€506 | +113% |
| Furniture and vehicles | 24 | €448 | €954 | +€506 | +113% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €42,745 | €48,883 | +€6,137 | +14.4% |
| Amounts receivable within one year | 40/41 | - | €179 | +€179 | |
| Trade receivables | 40 | - | €179 | +€179 | |
| Cash at bank and in hand | 54/58 | €39,929 | €47,459 | +€7,530 | +18.9% |
| Deferred charges and accrued income | 490/1 | €2,817 | €1,245 | -€1,572 | -55.8% |
| Total equity and liabilities | 10/49 | €43,323 | €49,967 | +€6,643 | +15.3% |
| Equity | 10/15 | €41,141 | €23,484 | -€17,657 | -42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,681 | €3,024 | -€17,657 | -85.4% |
| Amounts payable | 17/49 | €2,182 | €26,483 | +€24,301 | +1,114% |
| Amounts payable within one year | 42/48 | €2,182 | €26,483 | +€24,301 | +1,114% |
| Trade debts | 44 | €312 | €225 | -€88 | -28.1% |
| Suppliers | 440/4 | €312 | €225 | -€88 | -28.1% |
| Taxes, remuneration and social security | 45 | €1,100 | €535 | -€565 | -51.4% |
| Taxes | 450/3 | €1,100 | €535 | -€565 | -51.4% |
| Other amounts payable | 47/48 | €770 | €25,723 | +€24,953 | +3,241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €577 | -€137 | -19.1% |
| Other operating charges | 640/8 | €892 | €924 | +€32 | +3.5% |
| Gross operating margin | 9900 | €11,127 | €11,550 | +€422 | +3.8% |
| Operating profit (loss) | 9901 | €9,521 | €10,049 | +€527 | +5.5% |
| Financial income | 75/76B | €256 | €315 | +€58 | +22.8% |
| Recurring financial income | 75 | €256 | €315 | +€58 | +22.8% |
| Financial charges | 65/66B | €139 | €139 | = | 0.0% |
| Recurring financial charges | 65 | €139 | €139 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €9,638 | €10,224 | +€586 | +6.1% |
| Income taxes | 67/77 | €2,753 | €2,881 | +€128 | +4.7% |
| Profit (loss) for the period | 9904 | €6,885 | €7,343 | +€457 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,885 | €7,343 | +€457 | +6.6% |
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 20 October 2026 via checked.be.