WAVRE 1212: 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.
WAVRE 1212
Largest movements
- Tangible fixed assets -€3,773
down €3,773 (-8.9%), from €42,388 to €38,615
- Cash -€486
down €486 (-64.1%), from €758 to €272
mainly Other debts (-€5,101)
- Other debts -€5,101
down €5,101 (-16.7%), from €30,559 to €25,458
- Profit (loss) carried forward +€842
up €842 (+1.0%), from -€87,625 to -€86,783
- Other operating charges -€1,297
down €1,297 (-77.0%), from €1,685 to €388
- Depreciation -€1,202
down €1,202 (-24.2%), from €4,975 to €3,773
- Gross operating margin +€142
up €142 (+2.9%), from €4,861 to €5,003
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 | €43,146 | €38,887 | -€4,259 | -9.9% |
| Fixed assets | 21/28 | €42,388 | €38,615 | -€3,773 | -8.9% |
| Tangible fixed assets | 22/27 | €42,388 | €38,615 | -€3,773 | -8.9% |
| Land and buildings | 22 | €42,388 | €38,615 | -€3,773 | -8.9% |
| Current assets | 29/58 | €758 | €272 | -€486 | -64.1% |
| Cash at bank and in hand | 54/58 | €758 | €272 | -€486 | -64.1% |
| Total equity and liabilities | 10/49 | €43,146 | €38,887 | -€4,259 | -9.9% |
| Equity | 10/15 | -€62,413 | -€61,571 | +€842 | +1.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €423 | €423 | = | 0.0% |
| Non-distributable reserves | 130/1 | €423 | €423 | = | 0.0% |
| Reserves not available under the articles | 1311 | €423 | €423 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,625 | -€86,783 | +€842 | +1.0% |
| Amounts payable | 17/49 | €105,559 | €100,458 | -€5,101 | -4.8% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Other amounts payable | 178/9 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,559 | €25,458 | -€5,101 | -16.7% |
| Other amounts payable | 47/48 | €30,559 | €25,458 | -€5,101 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,975 | €3,773 | -€1,202 | -24.2% |
| Other operating charges | 640/8 | €1,685 | €388 | -€1,297 | -77.0% |
| Gross operating margin | 9900 | €4,861 | €5,003 | +€142 | +2.9% |
| Operating profit (loss) | 9901 | -€1,799 | €842 | +€2,641 | |
| Profit (loss) for the period before taxes | 9903 | -€1,799 | €842 | +€2,641 | |
| Profit (loss) for the period | 9904 | -€1,799 | €842 | +€2,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,799 | €842 | +€2,641 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.