WAYSHOP: 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.
WAYSHOP
Largest movements
- Tangible fixed assets -€17,177
down €17,177 (-3.4%), from €504,680 to €487,503
- Debts after one year -€30,213
down €30,213 (-20.8%), from €145,395 to €115,181
- Reserves +€21,562
up €21,562 (+18.8%), from €114,719 to €136,280
of which Distributable reserves: +€32,738
- Provisions -€5,758
down €5,758 (-50.6%), from €11,378 to €5,621
- Gross operating margin +€35,703
up €35,703 (+109.8%), from €32,514 to €68,217
- Taxes +€10,535
up €10,535 (+190.1%), from €5,541 to €16,076
- Other operating charges +€7,185
up €7,185 (+171.3%), from €4,194 to €11,380
- Financial charges -€3,933
down €3,933 (-33.6%), from €11,713 to €7,781
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 | €528,164 | €515,871 | -€12,293 | -2.3% |
| Fixed assets | 21/28 | €504,680 | €487,503 | -€17,177 | -3.4% |
| Tangible fixed assets | 22/27 | €504,680 | €487,503 | -€17,177 | -3.4% |
| Land and buildings | 22 | €504,680 | €487,503 | -€17,177 | -3.4% |
| Current assets | 29/58 | €23,485 | €28,368 | +€4,884 | +20.8% |
| Cash at bank and in hand | 54/58 | €23,399 | €27,187 | +€3,788 | +16.2% |
| Deferred charges and accrued income | 490/1 | €86 | €1,182 | +€1,096 | +1274.3% |
| Total equity and liabilities | 10/49 | €528,164 | €515,871 | -€12,293 | -2.3% |
| Equity | 10/15 | €233,869 | €255,430 | +€21,562 | +9.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €114,719 | €136,280 | +€21,562 | +18.8% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,837 | €29,661 | -€11,177 | -27.4% |
| Distributable reserves | 133 | €66,444 | €99,183 | +€32,738 | +49.3% |
| Profit (loss) carried forward | 14 | €44,782 | €44,782 | = | 0.0% |
| Provisions and deferred taxes | 16 | €11,378 | €5,621 | -€5,758 | -50.6% |
| Deferred taxes | 168 | €11,378 | €5,621 | -€5,758 | -50.6% |
| Amounts payable | 17/49 | €282,917 | €254,820 | -€28,097 | -9.9% |
| Amounts payable after more than one year | 17 | €145,395 | €115,181 | -€30,213 | -20.8% |
| Financial debts | 170/4 | €145,395 | €115,181 | -€30,213 | -20.8% |
| Amounts payable within one year | 42/48 | €137,523 | €139,639 | +€2,116 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €28,791 | €30,213 | +€1,422 | +4.9% |
| Trade debts | 44 | €662 | €68 | -€594 | -89.8% |
| Suppliers | 440/4 | €662 | €68 | -€594 | -89.8% |
| Taxes, remuneration and social security | 45 | €15,329 | €16,617 | +€1,289 | +8.4% |
| Taxes | 450/3 | €15,329 | €16,617 | +€1,289 | +8.4% |
| Other amounts payable | 47/48 | €92,740 | €92,740 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,177 | €17,177 | = | 0.0% |
| Other operating charges | 640/8 | €4,194 | €11,380 | +€7,185 | +171.3% |
| Gross operating margin | 9900 | €32,514 | €68,217 | +€35,703 | +109.8% |
| Operating profit (loss) | 9901 | €11,143 | €39,661 | +€28,518 | +255.9% |
| Financial charges | 65/66B | €11,713 | €7,781 | -€3,933 | -33.6% |
| Recurring financial charges | 65 | €11,713 | €7,781 | -€3,933 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | -€570 | €31,880 | +€32,451 | |
| Transfer from deferred taxes | 780 | €16,934 | €16,934 | = | 0.0% |
| Income taxes | 67/77 | €5,541 | €16,076 | +€10,535 | +190.1% |
| Profit (loss) for the period | 9904 | €10,822 | €32,738 | +€21,916 | +202.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,822 | €32,738 | +€21,916 | +202.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.