B. Wonder: 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.
B. Wonder
Largest movements
- Cash +€77,513
up €77,513 (+299.4%), from €25,891 to €103,404
mainly Other debts (+€59,496) and Net result for the year (+€54,285)
- Tangible fixed assets -€6,919
down €6,919 (-18.8%), from €36,759 to €29,841
- Other debts +€59,496
up €59,496 (+3372.0%), from €1,764 to €61,261
- Tax, wage and social debts +€13,854
up €13,854 (+51.9%), from €26,689 to €40,543
- Gross operating margin +€9,783
up €9,783 (+14.6%), from €67,077 to €76,860
- Depreciation +€5,452
up €5,452 (+174.1%), from €3,132 to €8,584
- Taxes -€3,667
down €3,667 (-20.9%), from €17,525 to €13,858
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 | €83,798 | €155,918 | +€72,121 | +86.1% |
| Fixed assets | 21/28 | €36,759 | €29,841 | -€6,919 | -18.8% |
| Tangible fixed assets | 22/27 | €36,759 | €29,841 | -€6,919 | -18.8% |
| Furniture and vehicles | 24 | €36,759 | €29,841 | -€6,919 | -18.8% |
| Current assets | 29/58 | €47,038 | €126,078 | +€79,039 | +168.0% |
| Amounts receivable within one year | 40/41 | €21,147 | €22,673 | +€1,526 | +7.2% |
| Trade receivables | 40 | €21,146 | €22,673 | +€1,526 | +7.2% |
| Other amounts receivable | 41 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,891 | €103,404 | +€77,513 | +299.4% |
| Total equity and liabilities | 10/49 | €83,798 | €155,918 | +€72,121 | +86.1% |
| Equity | 10/15 | €52,352 | €52,352 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €46,352 | €46,352 | = | 0.0% |
| Distributable reserves | 133 | €46,352 | €46,352 | = | 0.0% |
| Amounts payable | 17/49 | €31,445 | €103,566 | +€72,121 | +229.4% |
| Amounts payable within one year | 42/48 | €31,445 | €103,566 | +€72,121 | +229.4% |
| Trade debts | 44 | €2,992 | €1,762 | -€1,230 | -41.1% |
| Suppliers | 440/4 | €2,992 | €1,762 | -€1,230 | -41.1% |
| Taxes, remuneration and social security | 45 | €26,689 | €40,543 | +€13,854 | +51.9% |
| Taxes | 450/3 | €26,689 | €40,543 | +€13,854 | +51.9% |
| Other amounts payable | 47/48 | €1,764 | €61,261 | +€59,496 | +3372.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,132 | €8,584 | +€5,452 | +174.1% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €67,077 | €76,860 | +€9,783 | +14.6% |
| Operating profit (loss) | 9901 | €63,945 | €68,210 | +€4,265 | +6.7% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.2% |
| Financial charges | 65/66B | €71 | €68 | -€3 | -4.6% |
| Recurring financial charges | 65 | €71 | €68 | -€3 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €63,877 | €68,142 | +€4,266 | +6.7% |
| Income taxes | 67/77 | €17,525 | €13,858 | -€3,667 | -20.9% |
| Profit (loss) for the period | 9904 | €46,352 | €54,285 | +€7,932 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,352 | €54,285 | +€7,932 | +17.1% |
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 6 October 2026 via checked.be.