Wuva: 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.
Wuva
Largest movements
- Current investments -€28,124
down €28,124 (-19.5%), from €144,328 to €116,204
- Tangible fixed assets -€17,331
down €17,331 (-20.3%), from €85,577 to €68,246
of which Land and buildings: -€8,737
- Reserves -€61,456
down €61,456 (-18.1%), from €339,695 to €278,239
of which Distributable reserves: -€61,456
- Other debts +€28,558
up €28,558 (+1,171%), from €2,439 to €30,997
- Accrued charges and deferred income -€10,000
no longer reported in 2025 (was €10,000)
- Debts after one year -€5,124
down €5,124 (-51.1%), from €10,022 to €4,898
- Tax, wage and social debts -€4,763
down €4,763 (-40.4%), from €11,791 to €7,028
of which Taxes: -€4,079
- Gross operating margin -€11,369
down €11,369 (-15.7%), from €72,212 to €60,843
- Staff costs +€8,975
up €8,975 (+19.2%), from €46,733 to €55,707
- Taxes -€2,013
no longer reported in 2025 (was €2,013)
- Financial income +€1,543
up €1,543 (+51.6%), from €2,990 to €4,533
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 | €400,755 | €350,574 | -€50,180 | -12.5% |
| Fixed assets | 21/28 | €85,577 | €68,246 | -€17,331 | -20.3% |
| Tangible fixed assets | 22/27 | €85,577 | €68,246 | -€17,331 | -20.3% |
| Land and buildings | 22 | €46,771 | €38,035 | -€8,737 | -18.7% |
| Plant, machinery and equipment | 23 | €12,488 | €10,792 | -€1,696 | -13.6% |
| Furniture and vehicles | 24 | €26,318 | €19,420 | -€6,898 | -26.2% |
| Current assets | 29/58 | €315,177 | €282,328 | -€32,850 | -10.4% |
| Stocks and contracts in progress | 3 | €7,994 | €5,586 | -€2,408 | -30.1% |
| Stocks | 30/36 | €7,994 | €5,586 | -€2,408 | -30.1% |
| Amounts receivable within one year | 40/41 | €23,137 | €19,619 | -€3,518 | -15.2% |
| Trade receivables | 40 | €23,137 | €9,233 | -€13,904 | -60.1% |
| Other amounts receivable | 41 | - | €10,386 | +€10,386 | |
| Current investments | 50/53 | €144,328 | €116,204 | -€28,124 | -19.5% |
| Cash at bank and in hand | 54/58 | €136,672 | €138,090 | +€1,419 | +1.0% |
| Deferred charges and accrued income | 490/1 | €3,046 | €2,829 | -€217 | -7.1% |
| Total equity and liabilities | 10/49 | €400,755 | €350,574 | -€50,180 | -12.5% |
| Equity | 10/15 | €358,287 | €296,831 | -€61,456 | -17.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €339,695 | €278,239 | -€61,456 | -18.1% |
| Non-distributable reserves | 130/1 | €20,816 | €20,816 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,816 | €20,816 | = | 0.0% |
| Distributable reserves | 133 | €318,879 | €257,423 | -€61,456 | -19.3% |
| Amounts payable | 17/49 | €42,467 | €53,743 | +€11,276 | +26.6% |
| Amounts payable after more than one year | 17 | €10,022 | €4,898 | -€5,124 | -51.1% |
| Financial debts | 170/4 | €10,022 | €4,898 | -€5,124 | -51.1% |
| Amounts payable within one year | 42/48 | €22,445 | €48,845 | +€26,399 | +118% |
| Current portion of amounts payable after more than one year | 42 | €5,475 | €5,124 | -€351 | -6.4% |
| Trade debts | 44 | €2,741 | €5,696 | +€2,956 | +108% |
| Suppliers | 440/4 | €2,741 | €5,696 | +€2,956 | +108% |
| Taxes, remuneration and social security | 45 | €11,791 | €7,028 | -€4,763 | -40.4% |
| Taxes | 450/3 | €6,505 | €2,426 | -€4,079 | -62.7% |
| Remuneration and social security | 454/9 | €5,286 | €4,602 | -€684 | -12.9% |
| Other amounts payable | 47/48 | €2,439 | €30,997 | +€28,558 | +1,171% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €46,733 | €55,707 | +€8,975 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,795 | €18,887 | +€92 | +0.5% |
| Other operating charges | 640/8 | €1,586 | €1,953 | +€366 | +23.1% |
| Gross operating margin | 9900 | €72,212 | €60,843 | -€11,369 | -15.7% |
| Operating profit (loss) | 9901 | €5,098 | -€15,704 | -€20,801 | |
| Financial income | 75/76B | €2,990 | €4,533 | +€1,543 | +51.6% |
| Recurring financial income | 75 | €2,990 | €4,533 | +€1,543 | +51.6% |
| Financial charges | 65/66B | €1,543 | €1,085 | -€457 | -29.6% |
| Recurring financial charges | 65 | €1,543 | €1,085 | -€457 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €6,544 | -€12,256 | -€18,801 | |
| Income taxes | 67/77 | €2,013 | - | -€2,013 | |
| Profit (loss) for the period | 9904 | €4,532 | -€12,256 | -€16,788 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,532 | -€12,256 | -€16,788 |
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 27 October 2026 via checked.be.