Wavik: 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.
Wavik
Largest movements
- Cash +€40,244
up €40,244 (+592.5%), from €6,792 to €47,036
mainly Net result for the year (+€28,665) and Receivables within one year (+€12,403)
- Receivables within one year -€12,403
down €12,403 (-100.0%), from €12,403 to €0
- Tangible fixed assets +€975
up €975 (+7.8%), from €12,493 to €13,468
of which Furniture and vehicles: +€2,885
- Profit (loss) carried forward +€28,665
up €28,665 (+394.9%), from €7,259 to €35,924
- Tax, wage and social debts +€8,049
up €8,049 (+96.3%), from €8,362 to €16,412
- Debts after one year -€6,300
down €6,300 (-100.0%), from €6,300 to €0
- Trade debts -€2,366
down €2,366 (-100.0%), from €2,366 to €0
- Current portion of long-term debt +€769
up €769 (+14.2%), from €5,400 to €6,169
- Gross operating margin +€29,516
up €29,516 (+240.3%), from €12,284 to €41,799
- Taxes +€5,670
up €5,670 (+243.4%), from €2,330 to €8,000
- Depreciation +€1,609
up €1,609 (+76.0%), from €2,116 to €3,725
- Financial charges +€814
up €814 (+153.9%), from €529 to €1,342
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 | €31,688 | €60,504 | +€28,816 | +90.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €12,493 | €13,468 | +€975 | +7.8% |
| Tangible fixed assets | 22/27 | €12,493 | €13,468 | +€975 | +7.8% |
| Furniture and vehicles | 24 | €3,580 | €6,465 | +€2,885 | +80.6% |
| Other tangible fixed assets | 26 | €8,913 | €7,003 | -€1,910 | -21.4% |
| Current assets | 29/58 | €19,195 | €47,036 | +€27,841 | +145.0% |
| Amounts receivable within one year | 40/41 | €12,403 | €0 | -€12,403 | -100.0% |
| Trade receivables | 40 | €12,403 | €0 | -€12,403 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,792 | €47,036 | +€40,244 | +592.5% |
| Total equity and liabilities | 10/49 | €31,688 | €60,504 | +€28,816 | +90.9% |
| Equity | 10/15 | €9,259 | €37,924 | +€28,665 | +309.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,259 | €35,924 | +€28,665 | +394.9% |
| Amounts payable | 17/49 | €22,429 | €22,580 | +€152 | +0.7% |
| Amounts payable after more than one year | 17 | €6,300 | €0 | -€6,300 | -100.0% |
| Financial debts | 170/4 | €6,300 | €0 | -€6,300 | -100.0% |
| Amounts payable within one year | 42/48 | €16,129 | €22,580 | +€6,452 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €5,400 | €6,169 | +€769 | +14.2% |
| Trade debts | 44 | €2,366 | €0 | -€2,366 | -100.0% |
| Suppliers | 440/4 | €2,366 | €0 | -€2,366 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,362 | €16,412 | +€8,049 | +96.3% |
| Taxes | 450/3 | €8,362 | €16,412 | +€8,049 | +96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €3,725 | +€1,609 | +76.0% |
| Other operating charges | 640/8 | €50 | €67 | +€17 | +34.9% |
| Gross operating margin | 9900 | €12,284 | €41,799 | +€29,516 | +240.3% |
| Operating profit (loss) | 9901 | €10,118 | €38,007 | +€27,889 | +275.7% |
| Financial charges | 65/66B | €529 | €1,342 | +€814 | +153.9% |
| Recurring financial charges | 65 | €529 | €1,342 | +€814 | +153.9% |
| Profit (loss) for the period before taxes | 9903 | €9,589 | €36,665 | +€27,076 | +282.4% |
| Income taxes | 67/77 | €2,330 | €8,000 | +€5,670 | +243.4% |
| Profit (loss) for the period | 9904 | €7,259 | €28,665 | +€21,406 | +294.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,259 | €28,665 | +€21,406 | +294.9% |
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 11 October 2026 via checked.be.