WAWIKO: 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.
WAWIKO
Largest movements
- Receivables within one year +€15,147
up €15,147 (+95.7%), from €15,822 to €30,969
of which Trade receivables: +€17,303
- Cash -€12,691
down €12,691 (-61.1%), from €20,766 to €8,075
mainly Receivables within one year (-€15,147) and Net result for the year (-€5,122)
- Tangible fixed assets -€2,606
down €2,606 (-9.4%), from €27,606 to €25,000
- Profit (loss) carried forward -€5,122
down €5,122 (-2.5%), from -€202,531 to -€207,653
- Other debts +€3,139
up €3,139 (+5.5%), from €57,047 to €60,185
- Tax, wage and social debts +€2,589
up €2,589 (+521%), from €497 to €3,087
- Trade debts -€1,800
down €1,800 (-40.1%), from €4,486 to €2,685
- Accrued charges and deferred income +€1,756
up €1,756 (+23.3%), from €7,523 to €9,278
- Gross operating margin +€25,150
up €25,150, from -€19,182 to €5,968
- Other operating charges -€429
down €429 (-23.6%), from €1,815 to €1,386
- Depreciation -€248
down €248 (-8.7%), from €2,854 to €2,606
- Financial charges +€204
up €204 (+3.1%), from €6,610 to €6,814
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 | €64,600 | €64,461 | -€139 | -0.2% |
| Fixed assets | 21/28 | €27,741 | €25,135 | -€2,606 | -9.4% |
| Tangible fixed assets | 22/27 | €27,606 | €25,000 | -€2,606 | -9.4% |
| Land and buildings | 22 | €27,606 | €25,000 | -€2,606 | -9.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €36,858 | €39,325 | +€2,467 | +6.7% |
| Amounts receivable within one year | 40/41 | €15,822 | €30,969 | +€15,147 | +95.7% |
| Trade receivables | 40 | €8,769 | €26,072 | +€17,303 | +197% |
| Other amounts receivable | 41 | €7,054 | €4,897 | -€2,156 | -30.6% |
| Cash at bank and in hand | 54/58 | €20,766 | €8,075 | -€12,691 | -61.1% |
| Deferred charges and accrued income | 490/1 | €270 | €281 | +€11 | +4.0% |
| Total equity and liabilities | 10/49 | €64,600 | €64,461 | -€139 | -0.2% |
| Equity | 10/15 | -€97,453 | -€102,575 | -€5,122 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,478 | €86,478 | = | 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% |
| Tax-exempt reserves | 132 | €17,187 | €17,187 | = | 0.0% |
| Distributable reserves | 133 | €67,431 | €67,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,531 | -€207,653 | -€5,122 | -2.5% |
| Amounts payable | 17/49 | €162,053 | €167,036 | +€4,983 | +3.1% |
| Amounts payable within one year | 42/48 | €154,530 | €157,757 | +€3,227 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €700 | - | -€700 | |
| Financial debts | 43 | €91,800 | €91,800 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Other loans | 439 | €41,800 | €41,800 | = | 0.0% |
| Trade debts | 44 | €4,486 | €2,685 | -€1,800 | -40.1% |
| Suppliers | 440/4 | €4,486 | €2,685 | -€1,800 | -40.1% |
| Taxes, remuneration and social security | 45 | €497 | €3,087 | +€2,589 | +521% |
| Taxes | 450/3 | €497 | €3,087 | +€2,589 | +521% |
| Other amounts payable | 47/48 | €57,047 | €60,185 | +€3,139 | +5.5% |
| Accrued charges and deferred income | 492/3 | €7,523 | €9,278 | +€1,756 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,854 | €2,606 | -€248 | -8.7% |
| Other operating charges | 640/8 | €1,815 | €1,386 | -€429 | -23.6% |
| Gross operating margin | 9900 | -€19,182 | €5,968 | +€25,150 | |
| Operating profit (loss) | 9901 | -€23,851 | €1,976 | +€25,827 | |
| Financial charges | 65/66B | €6,610 | €6,814 | +€204 | +3.1% |
| Recurring financial charges | 65 | €6,610 | €6,814 | +€204 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,461 | -€4,838 | +€25,623 | +84.1% |
| Income taxes | 67/77 | €254 | €284 | +€30 | +11.8% |
| Profit (loss) for the period | 9904 | -€30,716 | -€5,122 | +€25,593 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,716 | -€5,122 | +€25,593 | +83.3% |
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 22 October 2026 via checked.be.