WAZIF: 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.
WAZIF
Largest movements
- Receivables within one year +€2,989
up €2,989 (+554.7%), from €539 to €3,527
of which Trade receivables: +€2,989
- Tangible fixed assets -€1,914
down €1,914 (-37.5%), from €5,103 to €3,189
- Cash -€1,872
down €1,872 (-29.2%), from €6,407 to €4,535
mainly Other debts (-€4,562) and Receivables within one year (-€2,989)
- Other debts -€4,562
down €4,562 (-18.9%), from €24,076 to €19,514
- Profit (loss) carried forward +€3,680
up €3,680 (+11.9%), from -€30,924 to -€27,244
- Gross operating margin +€3,787
up €3,787 (+161.3%), from €2,348 to €6,135
- Depreciation -€430
down €430 (-18.4%), from €2,344 to €1,914
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 | €12,939 | €12,073 | -€865 | -6.7% |
| Fixed assets | 21/28 | €5,103 | €3,189 | -€1,914 | -37.5% |
| Tangible fixed assets | 22/27 | €5,103 | €3,189 | -€1,914 | -37.5% |
| Furniture and vehicles | 24 | €5,103 | €3,189 | -€1,914 | -37.5% |
| Current assets | 29/58 | €7,836 | €8,884 | +€1,048 | +13.4% |
| Amounts receivable within one year | 40/41 | €539 | €3,527 | +€2,989 | +554.7% |
| Trade receivables | 40 | - | €2,989 | +€2,989 | |
| Other amounts receivable | 41 | €539 | €539 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,407 | €4,535 | -€1,872 | -29.2% |
| Deferred charges and accrued income | 490/1 | €890 | €821 | -€68 | -7.7% |
| Total equity and liabilities | 10/49 | €12,939 | €12,073 | -€865 | -6.7% |
| Equity | 10/15 | -€12,332 | -€8,652 | +€3,680 | +29.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,924 | -€27,244 | +€3,680 | +11.9% |
| Amounts payable | 17/49 | €25,270 | €20,725 | -€4,545 | -18.0% |
| Amounts payable within one year | 42/48 | €25,270 | €20,725 | -€4,545 | -18.0% |
| Trade debts | 44 | €913 | €918 | +€5 | +0.6% |
| Suppliers | 440/4 | €913 | €918 | +€5 | +0.6% |
| Taxes, remuneration and social security | 45 | €281 | €294 | +€12 | +4.3% |
| Taxes | 450/3 | €281 | €294 | +€12 | +4.3% |
| Other amounts payable | 47/48 | €24,076 | €19,514 | -€4,562 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,344 | €1,914 | -€430 | -18.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,348 | €6,135 | +€3,787 | +161.3% |
| Operating profit (loss) | 9901 | -€383 | €3,821 | +€4,205 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €185 | €142 | -€43 | -23.1% |
| Recurring financial charges | 65 | €185 | €142 | -€43 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€568 | €3,680 | +€4,247 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€568 | €3,680 | +€4,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€568 | €3,680 | +€4,247 |
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 3 October 2026 via checked.be.