WAWA: what changed
Two fiscal 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.
WAWA
Largest movements
- Cash -€62,261
down €62,261 (-28.0%), from €222,200 to €159,939
mainly Other debts (-€67,740) and Deferred charges and accrued income (-€24,337)
- Deferred charges and accrued income +€24,337
up €24,337 (+226.6%), from €10,739 to €35,076
- Receivables within one year +€12,740
up €12,740 (+650.3%), from €1,959 to €14,699
of which Trade receivables: +€12,143
- Tangible fixed assets +€7,092
up €7,092 (+1.5%), from €460,242 to €467,333
- Other debts -€67,740
down €67,740 (-100.0%), from €67,740 to €0
- Reserves +€54,204
up €54,204 (+10.8%), from €503,177 to €557,381
of which Distributable reserves: +€57,406
- Financial charges -€2,336
down €2,336 (-46.6%), from €5,009 to €2,673
- Depreciation +€1,291
up €1,291 (+9.8%), from €13,214 to €14,504
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 | €695,340 | €677,248 | -€18,092 | -2.6% |
| Fixed assets | 21/28 | €460,442 | €467,533 | +€7,092 | +1.5% |
| Tangible fixed assets | 22/27 | €460,242 | €467,333 | +€7,092 | +1.5% |
| Land and buildings | 22 | €460,242 | €467,333 | +€7,092 | +1.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €234,899 | €209,715 | -€25,184 | -10.7% |
| Amounts receivable within one year | 40/41 | €1,959 | €14,699 | +€12,740 | +650.3% |
| Trade receivables | 40 | €908 | €13,050 | +€12,143 | +1338.0% |
| Other amounts receivable | 41 | €1,052 | €1,649 | +€598 | +56.8% |
| Cash at bank and in hand | 54/58 | €222,200 | €159,939 | -€62,261 | -28.0% |
| Deferred charges and accrued income | 490/1 | €10,739 | €35,076 | +€24,337 | +226.6% |
| Total equity and liabilities | 10/49 | €695,340 | €677,248 | -€18,092 | -2.6% |
| Equity | 10/15 | €600,677 | €654,881 | +€54,204 | +9.0% |
| Contributions | 10/11 | €97,500 | €97,500 | = | 0.0% |
| Capital | 10 | €97,500 | €97,500 | = | 0.0% |
| Issued capital | 100 | €97,500 | €97,500 | = | 0.0% |
| Reserves | 13 | €503,177 | €557,381 | +€54,204 | +10.8% |
| Non-distributable reserves | 130/1 | €9,750 | €9,750 | = | 0.0% |
| Legal reserve | 130 | €9,750 | €9,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,491 | €36,289 | -€3,202 | -8.1% |
| Distributable reserves | 133 | €453,936 | €511,342 | +€57,406 | +12.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €20,335 | €18,686 | -€1,649 | -8.1% |
| Deferred taxes | 168 | €20,335 | €18,686 | -€1,649 | -8.1% |
| Amounts payable | 17/49 | €74,329 | €3,682 | -€70,647 | -95.0% |
| Amounts payable within one year | 42/48 | €68,872 | €3,682 | -€65,191 | -94.7% |
| Trade debts | 44 | €33 | €1,482 | +€1,449 | +4418.9% |
| Suppliers | 440/4 | €33 | €1,482 | +€1,449 | +4418.9% |
| Taxes, remuneration and social security | 45 | €1,100 | €2,200 | +€1,100 | +100.0% |
| Taxes | 450/3 | €1,100 | €2,200 | +€1,100 | +100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €67,740 | €0 | -€67,740 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,457 | €0 | -€5,457 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,214 | €14,504 | +€1,291 | +9.8% |
| Other operating charges | 640/8 | €10,895 | €11,204 | +€309 | +2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €100,061 | €99,135 | -€925 | -0.9% |
| Operating profit (loss) | 9901 | €75,952 | €73,428 | -€2,524 | -3.3% |
| Financial income | 75/76B | €0 | €216 | +€216 | +51383.3% |
| Recurring financial income | 75 | €0 | €216 | +€216 | +51383.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,009 | €2,673 | -€2,336 | -46.6% |
| Recurring financial charges | 65 | €5,009 | €2,673 | -€2,336 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €70,943 | €70,971 | +€27 | 0.0% |
| Transfer from deferred taxes | 780 | €1,649 | €1,649 | = | 0.0% |
| Income taxes | 67/77 | €18,948 | €18,415 | -€533 | -2.8% |
| Profit (loss) for the period | 9904 | €53,643 | €54,204 | +€560 | +1.0% |
| Transfer from tax-exempt reserves | 789 | €3,202 | €3,202 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,845 | €57,406 | +€560 | +1.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.