WAYO: 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.
WAYO
Largest movements
- Tangible fixed assets +€40,559
up €40,559 (+1,535%), from €2,641 to €43,200
- Cash -€27,377
down €27,377 (-46.9%), from €58,320 to €30,942
mainly Investment in fixed assets (net) (-€46,673) and Receivables within one year (-€2,162)
- Receivables within one year +€2,162
up €2,162 (+128%), from €1,691 to €3,853
- Deferred charges and accrued income +€1,328
up €1,328 (+130%), from €1,021 to €2,349
- Reserves +€13,768
up €13,768 (+27.8%), from €49,549 to €63,317
- Tax, wage and social debts +€2,005
up €2,005 (+34.5%), from €5,819 to €7,824
of which Taxes: +€2,005
- Trade debts +€1,215
up €1,215 (+230%), from €528 to €1,743
- Gross operating margin +€14,685
up €14,685 (+132%), from €11,128 to €25,813
- Depreciation +€4,158
up €4,158 (+213%), from €1,956 to €6,114
- Taxes +€2,861
up €2,861 (+179%), from €1,598 to €4,460
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 | €63,673 | €80,345 | +€16,672 | +26.2% |
| Fixed assets | 21/28 | €2,641 | €43,200 | +€40,559 | +1,535% |
| Tangible fixed assets | 22/27 | €2,641 | €43,200 | +€40,559 | +1,535% |
| Furniture and vehicles | 24 | €2,641 | €43,200 | +€40,559 | +1,535% |
| Current assets | 29/58 | €61,032 | €37,144 | -€23,887 | -39.1% |
| Amounts receivable within one year | 40/41 | €1,691 | €3,853 | +€2,162 | +128% |
| Other amounts receivable | 41 | €1,691 | €3,853 | +€2,162 | +128% |
| Cash at bank and in hand | 54/58 | €58,320 | €30,942 | -€27,377 | -46.9% |
| Deferred charges and accrued income | 490/1 | €1,021 | €2,349 | +€1,328 | +130% |
| Total equity and liabilities | 10/49 | €63,673 | €80,345 | +€16,672 | +26.2% |
| Equity | 10/15 | €54,549 | €68,317 | +€13,768 | +25.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,549 | €63,317 | +€13,768 | +27.8% |
| Distributable reserves | 133 | €49,549 | €63,317 | +€13,768 | +27.8% |
| Amounts payable | 17/49 | €9,124 | €12,028 | +€2,903 | +31.8% |
| Amounts payable within one year | 42/48 | €9,124 | €12,028 | +€2,903 | +31.8% |
| Trade debts | 44 | €528 | €1,743 | +€1,215 | +230% |
| Suppliers | 440/4 | €528 | €1,743 | +€1,215 | +230% |
| Taxes, remuneration and social security | 45 | €5,819 | €7,824 | +€2,005 | +34.5% |
| Taxes | 450/3 | €3,669 | €5,674 | +€2,005 | +54.6% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €2,778 | €2,461 | -€317 | -11.4% |
| Non-recurring operating income | 76A | - | €12,648 | +€12,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,956 | €6,114 | +€4,158 | +213% |
| Other operating charges | 640/8 | €512 | €525 | +€12 | +2.4% |
| Gross operating margin | 9900 | €11,128 | €25,813 | +€14,685 | +132% |
| Operating profit (loss) | 9901 | €8,660 | €19,175 | +€10,515 | +121% |
| Financial charges | 65/66B | €114 | €114 | = | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,546 | €19,061 | +€10,515 | +123% |
| Income taxes | 67/77 | €1,598 | €4,460 | +€2,861 | +179% |
| Profit (loss) for the period | 9904 | €6,948 | €14,601 | +€7,654 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €6,948 | €14,601 | +€7,654 | +110% |
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 27 October 2026 via checked.be.