WKA: 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.
What changed
WKA
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€661,629
2024 · €871,523-€209,893
Equity
€3.0m
2024 · €2.4m+€661,629
Cash
€1,974
2024 · €2,773-€799
Balance sheet total
€5.4m
2024 · €4.7m+€754,576
Largest movements
Assets
- Receivables within one year +€706,551
up €706,551 (+23.3%), from €3.0m to €3.7m
of which Other amounts receivable: +€716,491
Equity and liabilities
- Profit (loss) carried forward +€661,629
up €661,629 (+28.0%), from €2.4m to €3.0m
- Trade debts +€135,407
up €135,407 (+31.0%), from €437,219 to €572,626
- Tax, wage and social debts +€112,805
up €112,805 (+8.4%), from €1.4m to €1.5m
of which Remuneration and social security: +€212,038
- Other debts -€96,655
down €96,655 (-63.4%), from €152,513 to €55,858
- Accrued charges and deferred income -€58,610
down €58,610 (-17.1%), from €343,487 to €284,877
Income statement
- Turnover +€3.8m
up €3.8m (+22.0%), from €17.3m to €21.1m
- Staff costs +€3.2m
up €3.2m (+28.8%), from €11.1m to €14.3m
- Services and other goods +€1.7m
up €1.7m (+37.1%), from €4.7m to €6.4m
- Other operating income +€769,502
up €769,502 (+230%), from €334,791 to €1.1m
- Write-downs -€365,157
down €365,157, from €182,579 to -€182,579
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.
Result 2024
€871,523
Turnover
+€3.8m
Other operating income
+€769,502
Services and other goods
-€1.7m
Staff costs
-€3.2m
Depreciation
-€28,466
Write-downs
+€365,157
Other operating charges
-€226,604
Financial income
-€8,991
Financial charges
+€1,752
Taxes
+€35,185
Result 2025
€661,629
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€231,942
Investment
-€232,741
Financing
€0
Cash 2024
€2,773
From operations (derived)
+€231,942
Net result for the year
+€661,629
Depreciation
+€223,286
Receivables within one year
-€706,551
Deferred charges and accrued income
-€39,368
Trade debts
+€135,407
Tax, wage and social debts
+€112,805
Other debts
-€96,655
Accrued charges and deferred income
-€58,610
Investment (derived)
-€232,741
Investment in fixed assets (net)
-€232,741
Cash 2025
€1,974
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,666,556 | €5,421,132 | +€754,576 | +16.2% |
| Fixed assets | 21/28 | €1,404,645 | €1,414,100 | +€9,455 | +0.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,029,591 | €992,546 | -€37,045 | -3.6% |
| Plant, machinery and equipment | 23 | €168,206 | €218,035 | +€49,829 | +29.6% |
| Furniture and vehicles | 24 | €861,385 | €774,511 | -€86,874 | -10.1% |
| Financial fixed assets | 28 | €375,054 | €421,554 | +€46,500 | +12.4% |
| Other financial fixed assets | 284/8 | €375,054 | €421,554 | +€46,500 | +12.4% |
| Amounts receivable and cash guarantees | 285/8 | €375,054 | €421,554 | +€46,500 | +12.4% |
| Current assets | 29/58 | €3,261,911 | €4,007,032 | +€745,121 | +22.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,028,601 | €3,735,153 | +€706,551 | +23.3% |
| Trade receivables | 40 | €52,374 | €42,434 | -€9,940 | -19.0% |
| Other amounts receivable | 41 | €2,976,227 | €3,692,718 | +€716,491 | +24.1% |
| Cash at bank and in hand | 54/58 | €2,773 | €1,974 | -€799 | -28.8% |
| Deferred charges and accrued income | 490/1 | €230,537 | €269,905 | +€39,368 | +17.1% |
| Total equity and liabilities | 10/49 | €4,666,556 | €5,421,132 | +€754,576 | +16.2% |
| Equity | 10/15 | €2,382,721 | €3,044,350 | +€661,629 | +27.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,362,316 | €3,023,945 | +€661,629 | +28.0% |
| Amounts payable | 17/49 | €2,283,835 | €2,376,781 | +€92,947 | +4.1% |
| Amounts payable within one year | 42/48 | €1,940,347 | €2,091,904 | +€151,557 | +7.8% |
| Trade debts | 44 | €437,219 | €572,626 | +€135,407 | +31.0% |
| Suppliers | 440/4 | €437,219 | €572,626 | +€135,407 | +31.0% |
| Taxes, remuneration and social security | 45 | €1,350,614 | €1,463,419 | +€112,805 | +8.4% |
| Taxes | 450/3 | €183,362 | €84,129 | -€99,233 | -54.1% |
| Remuneration and social security | 454/9 | €1,167,252 | €1,379,290 | +€212,038 | +18.2% |
| Other amounts payable | 47/48 | €152,513 | €55,858 | -€96,655 | -63.4% |
| Accrued charges and deferred income | 492/3 | €343,487 | €284,877 | -€58,610 | -17.1% |
| Operating income | 70/76A | €17,623,843 | €22,197,673 | +€4.6m | +26.0% |
| Turnover | 70 | €17,289,052 | €21,093,380 | +€3.8m | +22.0% |
| Other operating income | 74 | €334,791 | €1,104,293 | +€769,502 | +230% |
| Operating charges | 60/66A | €16,280,730 | €21,092,399 | +€4.8m | +29.6% |
| Services and other goods | 61 | €4,669,503 | €6,401,327 | +€1.7m | +37.1% |
| Remuneration, social security and pensions | 62 | €11,064,465 | €14,254,398 | +€3.2m | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194,820 | €223,286 | +€28,466 | +14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €182,579 | -€182,579 | -€365,157 | |
| Other operating charges | 640/8 | €169,363 | €395,967 | +€226,604 | +134% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €1,343,113 | €1,105,274 | -€237,839 | -17.7% |
| Financial income | 75/76B | €9,091 | €100 | -€8,991 | -98.9% |
| Recurring financial income | 75 | €9,091 | €100 | -€8,991 | -98.9% |
| Income from current assets | 751 | €9,059 | €0 | -€9,059 | -100% |
| Other financial income | 752/9 | €32 | €100 | +€68 | +209% |
| Financial charges | 65/66B | €31,267 | €29,515 | -€1,752 | -5.6% |
| Recurring financial charges | 65 | €31,267 | €29,515 | -€1,752 | -5.6% |
| Debt charges | 650 | €20,465 | €23,646 | +€3,181 | +15.5% |
| Other financial charges | 652/9 | €10,802 | €5,870 | -€4,932 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €1,320,937 | €1,075,859 | -€245,078 | -18.6% |
| Income taxes | 67/77 | €449,414 | €414,229 | -€35,185 | -7.8% |
| Taxes | 670/3 | €449,414 | €414,229 | -€35,185 | -7.8% |
| Profit (loss) for the period | 9904 | €871,523 | €661,629 | -€209,893 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €871,523 | €661,629 | -€209,893 | -24.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.