WNA: 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.
WNA
Largest movements
- Tangible fixed assets -€3,910
no longer reported in 2024 (was €3,910)
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€1,318
down €1,318 (-25.2%), from €5,228 to €3,910
- Gross operating margin -€331
down €331, from €47 to -€283
- Taxes -€231
down €231 (-40.1%), from €577 to €345
- Other operating charges +€112
up €112 (+8.7%), from €1,286 to €1,398
- Financial income +€30
up €30 (+1.0%), from €3,017 to €3,048
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.
Cash bridge derived
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 | €312,408 | €310,563 | -€1,845 | -0.6% |
| Fixed assets | 21/28 | €3,910 | - | -€3,910 | |
| Tangible fixed assets | 22/27 | €3,910 | - | -€3,910 | |
| Furniture and vehicles | 24 | €3,910 | - | -€3,910 | |
| Current assets | 29/58 | €308,497 | €310,563 | +€2,066 | +0.7% |
| Amounts receivable within one year | 40/41 | €306,894 | €309,793 | +€2,900 | +0.9% |
| Trade receivables | 40 | €1,906 | €1,991 | +€85 | +4.5% |
| Other amounts receivable | 41 | €304,988 | €307,802 | +€2,814 | +0.9% |
| Cash at bank and in hand | 54/58 | €1,604 | €770 | -€834 | -52.0% |
| Total equity and liabilities | 10/49 | €312,408 | €310,563 | -€1,845 | -0.6% |
| Equity | 10/15 | €179,599 | €176,617 | -€2,982 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,860 | €15,860 | = | 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% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,139 | €142,157 | -€2,982 | -2.1% |
| Amounts payable | 17/49 | €132,808 | €133,946 | +€1,138 | +0.9% |
| Amounts payable within one year | 42/48 | €132,808 | €133,946 | +€1,138 | +0.9% |
| Trade debts | 44 | €2,068 | €2,428 | +€360 | +17.4% |
| Suppliers | 440/4 | €2,068 | €2,428 | +€360 | +17.4% |
| Taxes, remuneration and social security | 45 | €655 | €393 | -€262 | -40.0% |
| Taxes | 450/3 | €655 | €393 | -€262 | -40.0% |
| Other amounts payable | 47/48 | €130,085 | €131,125 | +€1,040 | +0.8% |
| Non-recurring operating income | 76A | €13,886 | €9,183 | -€4,703 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,228 | €3,910 | -€1,318 | -25.2% |
| Other operating charges | 640/8 | €1,286 | €1,398 | +€112 | +8.7% |
| Gross operating margin | 9900 | €47 | -€283 | -€331 | |
| Operating profit (loss) | 9901 | -€6,467 | -€5,592 | +€875 | +13.5% |
| Financial income | 75/76B | €3,017 | €3,048 | +€30 | +1.0% |
| Recurring financial income | 75 | €3,017 | €3,048 | +€30 | +1.0% |
| Financial charges | 65/66B | €90 | €93 | +€3 | +2.9% |
| Recurring financial charges | 65 | €90 | €93 | +€3 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,540 | -€2,637 | +€903 | +25.5% |
| Income taxes | 67/77 | €577 | €345 | -€231 | -40.1% |
| Profit (loss) for the period | 9904 | -€4,116 | -€2,982 | +€1,134 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,116 | -€2,982 | +€1,134 | +27.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.