Wayne: 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.
Wayne
Largest movements
- Tangible fixed assets -€8,034
down €8,034 (-40.1%), from €20,020 to €11,986
of which Furniture and vehicles: -€7,269
- Cash -€7,648
down €7,648 (-75.0%), from €10,196 to €2,548
mainly Net result for the year (-€18,355) and Other debts (-€2,461)
- Receivables within one year -€2,735
down €2,735 (-30.0%), from €9,129 to €6,394
- Profit (loss) carried forward -€18,355
down €18,355, from €17,385 to -€970
- Tax, wage and social debts +€2,614
up €2,614 (+23.3%), from €11,241 to €13,855
of which Taxes: +€2,499
- Other debts -€2,461
down €2,461 (-66.0%), from €3,727 to €1,266
- Other operating charges -€16,458
down €16,458 (-79.3%), from €20,746 to €4,288
- Provisions +€15,000
no longer reported in 2025 (was -€15,000)
- Taxes +€3,075
up €3,075, from -€2,891 to €184
- Gross operating margin -€2,494
down €2,494 (-5.7%), from €43,490 to €40,996
- Depreciation +€749
up €749 (+9.3%), from €8,035 to €8,784
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 | €39,598 | €21,108 | -€18,490 | -46.7% |
| Fixed assets | 21/28 | €20,020 | €11,986 | -€8,034 | -40.1% |
| Tangible fixed assets | 22/27 | €20,020 | €11,986 | -€8,034 | -40.1% |
| Land and buildings | 22 | €6,208 | €5,444 | -€765 | -12.3% |
| Furniture and vehicles | 24 | €13,811 | €6,542 | -€7,269 | -52.6% |
| Current assets | 29/58 | €19,579 | €9,122 | -€10,456 | -53.4% |
| Amounts receivable within one year | 40/41 | €9,129 | €6,394 | -€2,735 | -30.0% |
| Trade receivables | 40 | €9,129 | €6,394 | -€2,735 | -30.0% |
| Cash at bank and in hand | 54/58 | €10,196 | €2,548 | -€7,648 | -75.0% |
| Deferred charges and accrued income | 490/1 | €253 | €180 | -€72 | -28.6% |
| Total equity and liabilities | 10/49 | €39,598 | €21,108 | -€18,490 | -46.7% |
| Equity | 10/15 | €21,885 | €3,530 | -€18,355 | -83.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,385 | -€970 | -€18,355 | |
| Amounts payable | 17/49 | €17,713 | €17,578 | -€135 | -0.8% |
| Amounts payable within one year | 42/48 | €17,713 | €17,578 | -€135 | -0.8% |
| Trade debts | 44 | €2,746 | €2,458 | -€288 | -10.5% |
| Suppliers | 440/4 | €2,746 | €2,458 | -€288 | -10.5% |
| Taxes, remuneration and social security | 45 | €11,241 | €13,855 | +€2,614 | +23.3% |
| Taxes | 450/3 | €1,451 | €3,950 | +€2,499 | +172% |
| Remuneration and social security | 454/9 | €9,790 | €9,905 | +€115 | +1.2% |
| Other amounts payable | 47/48 | €3,727 | €1,266 | -€2,461 | -66.0% |
| Remuneration, social security and pensions | 62 | €45,291 | €44,559 | -€732 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,035 | €8,784 | +€749 | +9.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€15,000 | - | +€15,000 | |
| Other operating charges | 640/8 | €20,746 | €4,288 | -€16,458 | -79.3% |
| Gross operating margin | 9900 | €43,490 | €40,996 | -€2,494 | -5.7% |
| Operating profit (loss) | 9901 | -€15,583 | -€16,634 | -€1,052 | -6.7% |
| Financial income | 75/76B | €673 | €23 | -€650 | -96.6% |
| Recurring financial income | 75 | €673 | €23 | -€650 | -96.6% |
| Financial charges | 65/66B | €1,028 | €1,559 | +€531 | +51.7% |
| Recurring financial charges | 65 | €1,028 | €1,559 | +€531 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,938 | -€18,170 | -€2,233 | -14.0% |
| Income taxes | 67/77 | -€2,891 | €184 | +€3,075 | |
| Profit (loss) for the period | 9904 | -€13,047 | -€18,355 | -€5,307 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,047 | -€18,355 | -€5,307 | -40.7% |
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 13 October 2026 via checked.be.