WAZ: 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.
WAZ
Largest movements
- Cash -€39,662
no longer reported in 2024 (was €39,662)
mainly Current investments (-€33,650) and Receivables within one year (-€23,902)
- Current investments +€33,650
new in 2024: €33,650
- Receivables within one year +€23,902
up €23,902 (+552.0%), from €4,330 to €28,232
of which Other amounts receivable: +€13,446
- Tangible fixed assets -€6,761
down €6,761 (-38.1%), from €17,766 to €11,005
- Trade debts +€11,597
up €11,597 (+213.9%), from €5,421 to €17,018
- Tax, wage and social debts +€8,889
up €8,889 (+174.5%), from €5,093 to €13,982
of which Remuneration and social security: +€7,700
- Profit (loss) carried forward -€7,830
down €7,830, from €6,540 to -€1,290
- Other debts -€1,527
down €1,527 (-6.2%), from €24,704 to €23,177
- Purchases and services +€30,737
new in 2024: €30,737
- Turnover +€22,845
new in 2024: €22,845
- Gross operating margin -€17,284
down €17,284 (-98.7%), from €17,519 to €235
- Taxes -€1,810
no longer reported in 2024 (was €1,810)
- Other operating charges -€939
down €939 (-76.0%), from €1,236 to €297
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,758 | €72,887 | +€11,129 | +18.0% |
| Fixed assets | 21/28 | €17,766 | €11,005 | -€6,761 | -38.1% |
| Tangible fixed assets | 22/27 | €17,766 | €11,005 | -€6,761 | -38.1% |
| Furniture and vehicles | 24 | €17,766 | €11,005 | -€6,761 | -38.1% |
| Current assets | 29/58 | €43,992 | €61,882 | +€17,890 | +40.7% |
| Amounts receivable within one year | 40/41 | €4,330 | €28,232 | +€23,902 | +552.0% |
| Trade receivables | 40 | €4,330 | €14,786 | +€10,456 | +241.5% |
| Other amounts receivable | 41 | - | €13,446 | +€13,446 | |
| Current investments | 50/53 | - | €33,650 | +€33,650 | |
| Cash at bank and in hand | 54/58 | €39,662 | - | -€39,662 | |
| Total equity and liabilities | 10/49 | €61,758 | €72,887 | +€11,129 | +18.0% |
| Equity | 10/15 | €26,540 | €18,710 | -€7,830 | -29.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €6,540 | -€1,290 | -€7,830 | |
| Amounts payable | 17/49 | €35,218 | €54,177 | +€18,959 | +53.8% |
| Amounts payable within one year | 42/48 | €35,218 | €54,177 | +€18,959 | +53.8% |
| Trade debts | 44 | €5,421 | €17,018 | +€11,597 | +213.9% |
| Suppliers | 440/4 | €5,421 | €17,018 | +€11,597 | +213.9% |
| Taxes, remuneration and social security | 45 | €5,093 | €13,982 | +€8,889 | +174.5% |
| Taxes | 450/3 | €2,293 | €3,482 | +€1,189 | +51.9% |
| Remuneration and social security | 454/9 | €2,800 | €10,500 | +€7,700 | +275.0% |
| Other amounts payable | 47/48 | €24,704 | €23,177 | -€1,527 | -6.2% |
| Turnover | 70 | - | €22,845 | +€22,845 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €30,737 | +€30,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,831 | €7,831 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,236 | €297 | -€939 | -76.0% |
| Gross operating margin | 9900 | €17,519 | €235 | -€17,284 | -98.7% |
| Operating profit (loss) | 9901 | €8,452 | -€7,892 | -€16,344 | |
| Financial charges | 65/66B | €102 | - | -€102 | |
| Recurring financial charges | 65 | €102 | - | -€102 | |
| Profit (loss) for the period before taxes | 9903 | €8,350 | -€7,892 | -€16,242 | |
| Income taxes | 67/77 | €1,810 | - | -€1,810 | |
| Profit (loss) for the period | 9904 | €6,540 | -€7,892 | -€14,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,540 | -€7,892 | -€14,432 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.