WAZABE: 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.
WAZABE
Largest movements
- Receivables within one year -€8,885
down €8,885 (-65.7%), from €13,531 to €4,646
- Tangible fixed assets -€2,574
down €2,574 (-23.0%), from €11,198 to €8,625
of which Furniture and vehicles: -€1,611
- Cash -€697
down €697 (-14.4%), from €4,831 to €4,134
mainly Net result for the year (-€27,603)
- Deferred charges and accrued income -€328
down €328 (-36.1%), from €908 to €580
- Profit (loss) carried forward -€27,603
down €27,603 (-17.0%), from -€162,373 to -€189,976
- Other debts +€10,842
up €10,842 (+6.2%), from €173,940 to €184,781
- Trade debts +€2,436
up €2,436 (+55.6%), from €4,384 to €6,821
- Tax, wage and social debts +€1,841
up €1,841 (+715%), from €258 to €2,099
- Gross operating margin +€22,397
up €22,397 (+47.9%), from -€46,797 to -€24,400
- Other operating charges -€1,438
down €1,438 (-79.0%), from €1,820 to €381
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,469 | €17,984 | -€12,484 | -41.0% |
| Fixed assets | 21/28 | €11,198 | €8,625 | -€2,574 | -23.0% |
| Tangible fixed assets | 22/27 | €11,198 | €8,625 | -€2,574 | -23.0% |
| Plant, machinery and equipment | 23 | €5,972 | €5,010 | -€962 | -16.1% |
| Furniture and vehicles | 24 | €5,226 | €3,614 | -€1,611 | -30.8% |
| Current assets | 29/58 | €19,271 | €9,360 | -€9,911 | -51.4% |
| Amounts receivable within one year | 40/41 | €13,531 | €4,646 | -€8,885 | -65.7% |
| Other amounts receivable | 41 | €13,531 | €4,646 | -€8,885 | -65.7% |
| Cash at bank and in hand | 54/58 | €4,831 | €4,134 | -€697 | -14.4% |
| Deferred charges and accrued income | 490/1 | €908 | €580 | -€328 | -36.1% |
| Total equity and liabilities | 10/49 | €30,469 | €17,984 | -€12,484 | -41.0% |
| Equity | 10/15 | -€148,113 | -€175,716 | -€27,603 | -18.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,373 | -€189,976 | -€27,603 | -17.0% |
| Amounts payable | 17/49 | €178,582 | €193,701 | +€15,119 | +8.5% |
| Amounts payable within one year | 42/48 | €178,582 | €193,701 | +€15,119 | +8.5% |
| Trade debts | 44 | €4,384 | €6,821 | +€2,436 | +55.6% |
| Suppliers | 440/4 | €4,384 | €6,821 | +€2,436 | +55.6% |
| Taxes, remuneration and social security | 45 | €258 | €2,099 | +€1,841 | +715% |
| Taxes | 450/3 | €258 | €2,099 | +€1,841 | +715% |
| Other amounts payable | 47/48 | €173,940 | €184,781 | +€10,842 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,689 | €2,574 | -€115 | -4.3% |
| Other operating charges | 640/8 | €1,820 | €381 | -€1,438 | -79.0% |
| Gross operating margin | 9900 | -€46,797 | -€24,400 | +€22,397 | +47.9% |
| Operating profit (loss) | 9901 | -€51,305 | -€27,355 | +€23,950 | +46.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €166 | €249 | +€82 | +49.3% |
| Recurring financial charges | 65 | €166 | €249 | +€82 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | -€51,472 | -€27,603 | +€23,868 | +46.4% |
| Income taxes | 67/77 | -€228 | - | +€228 | |
| Profit (loss) for the period | 9904 | -€51,244 | -€27,603 | +€23,640 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,244 | -€27,603 | +€23,640 | +46.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.