WAYZ: 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.
WAYZ
Largest movements
- Receivables within one year +€2,383
up €2,383 (+1238.5%), from €192 to €2,576
of which Trade receivables: +€2,230
- Tangible fixed assets -€1,072
down €1,072 (-15.0%), from €7,132 to €6,059
of which Land and buildings: -€689
- Cash -€829
down €829 (-23.5%), from €3,533 to €2,704
mainly Net result for the year (-€17,610) and Receivables within one year (-€2,383)
- Deferred charges and accrued income +€141
up €141 (+74.7%), from €189 to €330
- Profit (loss) carried forward -€17,610
down €17,610 (-13.6%), from -€129,405 to -€147,016
- Other debts +€17,225
up €17,225 (+14.1%), from €122,463 to €139,688
- Trade debts +€845
up €845 (+49.0%), from €1,724 to €2,569
- Accrued charges and deferred income +€163
new in 2025: €163
- Gross operating margin -€2,804
down €2,804 (-26.3%), from -€10,655 to -€13,459
- Depreciation -€334
down €334 (-23.8%), from €1,407 to €1,072
- Staff costs -€305
down €305 (-88.3%), from €346 to €41
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 | €13,381 | €14,005 | +€623 | +4.7% |
| Fixed assets | 21/28 | €7,132 | €6,059 | -€1,072 | -15.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,132 | €6,059 | -€1,072 | -15.0% |
| Land and buildings | 22 | €6,749 | €6,059 | -€689 | -10.2% |
| Plant, machinery and equipment | 23 | €240 | €0 | -€240 | -100.0% |
| Furniture and vehicles | 24 | €143 | €0 | -€143 | -100.0% |
| Current assets | 29/58 | €6,250 | €7,945 | +€1,696 | +27.1% |
| Stocks and contracts in progress | 3 | €2,335 | €2,335 | = | 0.0% |
| Stocks | 30/36 | €2,335 | €2,335 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €192 | €2,576 | +€2,383 | +1238.5% |
| Trade receivables | 40 | - | €2,230 | +€2,230 | |
| Other amounts receivable | 41 | €192 | €346 | +€153 | +79.6% |
| Cash at bank and in hand | 54/58 | €3,533 | €2,704 | -€829 | -23.5% |
| Deferred charges and accrued income | 490/1 | €189 | €330 | +€141 | +74.7% |
| Total equity and liabilities | 10/49 | €13,381 | €14,005 | +€623 | +4.7% |
| Equity | 10/15 | -€110,805 | -€128,416 | -€17,610 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,405 | -€147,016 | -€17,610 | -13.6% |
| Amounts payable | 17/49 | €124,187 | €142,420 | +€18,233 | +14.7% |
| Amounts payable within one year | 42/48 | €124,187 | €142,257 | +€18,070 | +14.6% |
| Trade debts | 44 | €1,724 | €2,569 | +€845 | +49.0% |
| Suppliers | 440/4 | €1,724 | €2,569 | +€845 | +49.0% |
| Other amounts payable | 47/48 | €122,463 | €139,688 | +€17,225 | +14.1% |
| Accrued charges and deferred income | 492/3 | - | €163 | +€163 | |
| Remuneration, social security and pensions | 62 | €346 | €41 | -€305 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €1,072 | -€334 | -23.8% |
| Other operating charges | 640/8 | €2,867 | €2,955 | +€88 | +3.1% |
| Gross operating margin | 9900 | -€10,655 | -€13,459 | -€2,804 | -26.3% |
| Operating profit (loss) | 9901 | -€15,274 | -€17,527 | -€2,253 | -14.7% |
| Financial charges | 65/66B | €83 | €83 | +€0 | +0.1% |
| Recurring financial charges | 65 | €83 | €83 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,357 | -€17,610 | -€2,253 | -14.7% |
| Profit (loss) for the period | 9904 | -€15,357 | -€17,610 | -€2,253 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,357 | -€17,610 | -€2,253 | -14.7% |
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 30 September 2026 via checked.be.