WAZANA RECORDS: 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.
WAZANA RECORDS
Largest movements
- Tangible fixed assets +€19,772
up €19,772 (+55.6%), from €35,569 to €55,341
of which Plant, machinery and equipment: +€28,819
- Receivables within one year +€8,700
up €8,700 (+37.7%), from €23,102 to €31,803
of which Trade receivables: +€8,577
- Other debts +€13,969
up €13,969 (+26.0%), from €53,728 to €67,697
- Trade debts +€8,801
up €8,801 (+24.8%), from €35,460 to €44,261
- Advances received +€4,697
new in 2024: €4,697
- Profit (loss) carried forward +€1,145
up €1,145 (+3.7%), from -€30,770 to -€29,625
- Gross operating margin +€28,182
up €28,182, from -€19,535 to €8,647
- Depreciation +€1,813
up €1,813 (+33.0%), from €5,501 to €7,314
- Other operating charges -€500
no longer reported in 2024 (was €500)
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.
Derived cash bridge
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 | €60,018 | €88,630 | +€28,612 | +47.7% |
| Fixed assets | 21/28 | €35,569 | €55,341 | +€19,772 | +55.6% |
| Tangible fixed assets | 22/27 | €35,569 | €55,341 | +€19,772 | +55.6% |
| Plant, machinery and equipment | 23 | €12,009 | €40,829 | +€28,819 | +240% |
| Furniture and vehicles | 24 | €23,560 | €14,512 | -€9,047 | -38.4% |
| Current assets | 29/58 | €24,449 | €33,289 | +€8,840 | +36.2% |
| Amounts receivable within one year | 40/41 | €23,102 | €31,803 | +€8,700 | +37.7% |
| Trade receivables | 40 | €22,416 | €30,994 | +€8,577 | +38.3% |
| Other amounts receivable | 41 | €686 | €809 | +€123 | +17.9% |
| Cash at bank and in hand | 54/58 | €1,347 | €1,487 | +€140 | +10.4% |
| Total equity and liabilities | 10/49 | €60,018 | €88,630 | +€28,612 | +47.7% |
| Equity | 10/15 | -€29,170 | -€28,025 | +€1,145 | +3.9% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,770 | -€29,625 | +€1,145 | +3.7% |
| Amounts payable | 17/49 | €89,188 | €116,655 | +€27,467 | +30.8% |
| Amounts payable within one year | 42/48 | €89,188 | €116,655 | +€27,467 | +30.8% |
| Trade debts | 44 | €35,460 | €44,261 | +€8,801 | +24.8% |
| Suppliers | 440/4 | €35,460 | €44,261 | +€8,801 | +24.8% |
| Advances received on contracts in progress | 46 | - | €4,697 | +€4,697 | |
| Other amounts payable | 47/48 | €53,728 | €67,697 | +€13,969 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,501 | €7,314 | +€1,813 | +33.0% |
| Other operating charges | 640/8 | €500 | - | -€500 | |
| Gross operating margin | 9900 | -€19,535 | €8,647 | +€28,182 | |
| Operating profit (loss) | 9901 | -€25,536 | €1,333 | +€26,869 | |
| Financial income | 75/76B | €59 | - | -€59 | |
| Recurring financial income | 75 | €59 | - | -€59 | |
| Financial charges | 65/66B | €178 | €188 | +€9 | +5.2% |
| Recurring financial charges | 65 | €178 | €188 | +€9 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,656 | €1,145 | +€26,801 | |
| Profit (loss) for the period | 9904 | -€25,656 | €1,145 | +€26,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,656 | €1,145 | +€26,801 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.