WAVESTONE financials
WAVESTONE
Country: FR Reporting currency: EUR Latest annual report: 2025-03-31
LEI:
969500GSN25I3B3X6F94 Financial statements
(EUR, as reported — unscaled; 91 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €943.7M | €701.1M |
| Employee benefits expense | €595.4M | €465.5M |
| Operating profit (EBIT) | €109.6M | €85.8M |
| Profit before tax | €103.2M | €81.3M |
| Income tax expense | €27.3M | €22.7M |
| Profit for the year | €75.9M | €58.6M |
| — attributable to owners | €75.6M | €58.2M |
| — attributable to NCI | -€362.0K | -€391.0K |
| Total comprehensive income | €78.7M | €59.7M |
| Per share | ||
| Basic EPS | €3.09 | €2.71 |
| Diluted EPS | €3.09 | €2.71 |
| Free cash flow / share | €3.44 | €3.70 |
| Cash flow statement | ||
| Net cash from operating activities | €89.3M | €83.1M |
| Net cash from investing activities | -€48.7M | -€69.0M |
| Net cash from financing activities | -€40.2M | -€7.4M |
| Dividends paid | €10.2M | €7.6M |
| Proceeds from borrowings | €40.0M | €19.7M |
| Repayments of borrowings | €45.6M | €5.6M |
| Lease liability payments | €8.1M | €6.2M |
| Balance sheet | ||
| Total assets | €979.9M | €977.7M |
| Non-current assets | €629.5M | €633.7M |
| Property, plant & equipment | €11.6M | €12.0M |
| Right-of-use assets | €25.3M | €23.9M |
| Intangible assets & goodwill | €512.5M | €507.9M |
| Current assets | €350.5M | €344.0M |
| Trade & other receivables | €250.2M | €245.9M |
| Cash & equivalents | €78.3M | €77.5M |
| Total equity | €633.4M | €571.4M |
| — attributable to owners | €632.0M | €569.5M |
| Non-controlling interests | €1.4M | €1.9M |
| Non-current liabilities | €111.8M | €120.8M |
| Long-term borrowings | €44.9M | €52.2M |
| Lease liabilities (non-current) | €19.2M | €18.0M |
| Current liabilities | €234.8M | €285.6M |
| Short-term borrowings | €7.8M | €6.0M |
| Lease liabilities (current) | €8.8M | €8.2M |
| Derived metrics | ||
| Free cash flow | €84.4M | €80.0M |
| Operating margin | 11.6% | 12.2% |
| Net margin | 8.0% | 8.4% |
| Return on equity | 12.0% | 10.3% |
| Cash conversion ratio | 1.18× | 1.42× |
| Capex coverage | 18.45× | 26.73× |
| Other reported items | ||
| Adjustments For Income Tax Expense | €27.3M | €22.7M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€47.0K | €27.0K |
| Adjustments For Sharebased Payments | €5.7M | €4.4M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €78.3M | €77.5M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €133.4M | €101.8M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €44.0M | €66.0M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€362.0K | -€392.0K |
| Comprehensive Income Attributable To Owners of Parent | €78.3M | €59.3M |
| Current Provisions | €3.1M | €5.2M |
| Dividends Paid Ordinary Shares Per Share | €0.38 | — |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €9.4M | €7.6M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €845.0K | €0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €11.2M | — |
| Dividends Recognised As Distributions To Owners Per Share | €0.46 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €503.0K | €104.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €38.2M | €21.6M |
| Increase Decrease In Cash and Cash Equivalents | €354.0K | €6.7M |
| Increase Decrease In Working Capital | €5.9M | -€2.9M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Change In Equity of Subsidiaries | €0 | €1.5M |
| Increase Decrease Through Sharebased Payment Transactions | €5.7M | €4.3M |
| Increase Decrease Through Treasury Share Transactions | -€12.1M | -€6.0M |
| Intangible Assets Other Than Goodwill | €66.2M | €74.6M |
| Interest Income On Cash and Cash Equivalents | €701.0K | €759.0K |
| Interest Paid Classified As Financing Activities | €3.0M | €1.3M |
| Issue of Equity | €0 | €220.4M |
| Issued Capital | €623.0K | €623.0K |
| Liabilities | €979.9M | €977.7M |
| Noncurrent Financial Assets | €1.9M | €1.7M |
| Noncurrent Provisions | €23.6M | €24.7M |
| Other Adjustments For Noncash Items | €620.0K | €1.1M |
| Other Comprehensive Income | €2.7M | €1.1M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | €697.0K | €1.3M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | -€144.0K | -€425.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €2.2M | €159.0K |
| Other Current Assets | €22.0M | €20.7M |
| Other Current Liabilities | €34.9M | €71.4M |
| Other Finance Income Cost | -€3.1M | -€2.9M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €20.0K | -€11.0K |
| Other Noncurrent Assets | €12.0M | €13.7M |
| Other Noncurrent Liabilities | €24.1M | €25.9M |
| Other Operating Income Expense | €1.2M | €1.5M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €46.0K | €66.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €4.8M | €3.1M |
| Reserve of Exchange Differences On Translation | €4.0M | €3.4M |
| Services Expense | €66.4M | €52.0M |
| Share Premium | €265.4M | €265.4M |
| Tax Expense Other Than Income Tax Expense | €8.2M | €7.8M |
| Trade and Other Current Payables To Trade Suppliers | €34.1M | €42.3M |
Methodology
Every line item above is a fact tagged in WAVESTONE's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.