WMA trans: 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.
WMA trans
Largest movements
- Tangible fixed assets +€27,389
up €27,389 (+71.1%), from €38,517 to €65,905
of which Furniture and vehicles: +€23,173
- Receivables within one year +€13,264
up €13,264 (+89.3%), from €14,860 to €28,125
of which Other amounts receivable: +€11,616
- Cash -€10,317
down €10,317 (-27.0%), from €38,224 to €27,906
mainly Investment in fixed assets (net) (-€45,546) and Receivables within one year (-€13,264)
- Reserves +€38,042
up €38,042 (+127%), from €30,063 to €68,105
- Tax, wage and social debts -€7,559
down €7,559 (-89.3%), from €8,464 to €904
- Gross operating margin +€39,996
up €39,996 (+95.5%), from €41,877 to €81,873
- Other operating charges +€7,852
up €7,852 (+180%), from €4,373 to €12,225
- Depreciation +€6,988
up €6,988 (+62.6%), from €11,169 to €18,157
- Taxes +€6,369
up €6,369 (+90.5%), from €7,036 to €13,404
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,990 | €133,173 | +€30,183 | +29.3% |
| Fixed assets | 21/28 | €47,652 | €75,040 | +€27,389 | +57.5% |
| Tangible fixed assets | 22/27 | €38,517 | €65,905 | +€27,389 | +71.1% |
| Plant, machinery and equipment | 23 | - | €4,216 | +€4,216 | |
| Furniture and vehicles | 24 | €38,517 | €61,689 | +€23,173 | +60.2% |
| Financial fixed assets | 28 | €9,135 | €9,135 | = | 0.0% |
| Current assets | 29/58 | €55,338 | €58,133 | +€2,794 | +5.0% |
| Amounts receivable within one year | 40/41 | €14,860 | €28,125 | +€13,264 | +89.3% |
| Trade receivables | 40 | €14,860 | €16,509 | +€1,649 | +11.1% |
| Other amounts receivable | 41 | - | €11,616 | +€11,616 | |
| Cash at bank and in hand | 54/58 | €38,224 | €27,906 | -€10,317 | -27.0% |
| Deferred charges and accrued income | 490/1 | €2,254 | €2,102 | -€153 | -6.8% |
| Total equity and liabilities | 10/49 | €102,990 | €133,173 | +€30,183 | +29.3% |
| Equity | 10/15 | €35,063 | €73,105 | +€38,042 | +108% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,063 | €68,105 | +€38,042 | +127% |
| Distributable reserves | 133 | €30,063 | €68,105 | +€38,042 | +127% |
| Amounts payable | 17/49 | €67,927 | €60,067 | -€7,859 | -11.6% |
| Amounts payable within one year | 42/48 | €67,927 | €60,067 | -€7,859 | -11.6% |
| Trade debts | 44 | €1,210 | €700 | -€510 | -42.2% |
| Suppliers | 440/4 | €1,210 | €700 | -€510 | -42.2% |
| Taxes, remuneration and social security | 45 | €8,464 | €904 | -€7,559 | -89.3% |
| Taxes | 450/3 | €8,464 | €904 | -€7,559 | -89.3% |
| Other amounts payable | 47/48 | €58,253 | €58,464 | +€210 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,169 | €18,157 | +€6,988 | +62.6% |
| Other operating charges | 640/8 | €4,373 | €12,225 | +€7,852 | +180% |
| Gross operating margin | 9900 | €41,877 | €81,873 | +€39,996 | +95.5% |
| Operating profit (loss) | 9901 | €26,335 | €51,490 | +€25,156 | +95.5% |
| Financial charges | 65/66B | €35 | €44 | +€9 | +25.0% |
| Recurring financial charges | 65 | €35 | €44 | +€9 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €26,300 | €51,446 | +€25,147 | +95.6% |
| Income taxes | 67/77 | €7,036 | €13,404 | +€6,369 | +90.5% |
| Profit (loss) for the period | 9904 | €19,264 | €38,042 | +€18,778 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,264 | €38,042 | +€18,778 | +97.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.