WVST: 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.
WVST
Largest movements
- Cash +€27,438
up €27,438 (+268.5%), from €10,219 to €37,657
mainly Net result for the year (+€15,847) and Tax, wage and social debts (+€11,169)
- Profit (loss) carried forward +€15,847
up €15,847 (+182.3%), from €8,692 to €24,540
- Tax, wage and social debts +€11,169
up €11,169 (+342.1%), from €3,264 to €14,433
- Gross operating margin +€11,017
up €11,017 (+91.4%), from €12,058 to €23,075
- Taxes +€3,182
up €3,182 (+106.8%), from €2,978 to €6,160
- Other operating charges +€605
up €605 (+156.3%), from €387 to €993
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 | €13,957 | €41,060 | +€27,103 | +194.2% |
| Current assets | 29/58 | €13,957 | €41,060 | +€27,103 | +194.2% |
| Amounts receivable within one year | 40/41 | €3,738 | €3,403 | -€335 | -9.0% |
| Trade receivables | 40 | €3,738 | €3,382 | -€356 | -9.5% |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €10,219 | €37,657 | +€27,438 | +268.5% |
| Total equity and liabilities | 10/49 | €13,957 | €41,060 | +€27,103 | +194.2% |
| Equity | 10/15 | €10,692 | €26,540 | +€15,847 | +148.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,692 | €24,540 | +€15,847 | +182.3% |
| Amounts payable | 17/49 | €3,264 | €14,520 | +€11,256 | +344.8% |
| Amounts payable within one year | 42/48 | €3,264 | €14,520 | +€11,256 | +344.8% |
| Trade debts | 44 | - | €87 | +€87 | |
| Suppliers | 440/4 | - | €87 | +€87 | |
| Taxes, remuneration and social security | 45 | €3,264 | €14,433 | +€11,169 | +342.1% |
| Taxes | 450/3 | €3,264 | €14,433 | +€11,169 | +342.1% |
| Other operating charges | 640/8 | €387 | €993 | +€605 | +156.3% |
| Gross operating margin | 9900 | €12,058 | €23,075 | +€11,017 | +91.4% |
| Operating profit (loss) | 9901 | €11,671 | €22,082 | +€10,412 | +89.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | €11,671 | €22,007 | +€10,337 | +88.6% |
| Income taxes | 67/77 | €2,978 | €6,160 | +€3,182 | +106.8% |
| Profit (loss) for the period | 9904 | €8,692 | €15,847 | +€7,155 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,692 | €15,847 | +€7,155 | +82.3% |
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.