Wan Build: 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.
Wan Build
Largest movements
- Cash +€3,506
up €3,506 (+6123.3%), from €57 to €3,563
mainly Net result for the year (+€11,267) and Depreciation (+€3,302)
- Tangible fixed assets -€3,302
down €3,302 (-24.8%), from €13,338 to €10,036
of which Furniture and vehicles: -€3,086
- Receivables within one year +€2,141
up €2,141 (+25.0%), from €8,561 to €10,702
of which Trade receivables: +€3,667
- Other debts -€9,439
down €9,439 (-76.1%), from €12,409 to €2,970
- Reserves +€5,898
new in 2025: €5,898
- Profit (loss) carried forward +€5,370
up €5,370, from -€5,370 to €0
- Debts after one year -€2,667
down €2,667 (-31.8%), from €8,389 to €5,722
- Tax, wage and social debts +€2,385
up €2,385 (+198.7%), from €1,200 to €3,585
of which Taxes: +€2,535
- Gross operating margin +€18,467
up €18,467, from -€294 to €18,173
- Taxes +€2,535
new in 2025: €2,535
- Other operating charges -€506
down €506 (-72.6%), from €696 to €190
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 | €25,291 | €27,635 | +€2,344 | +9.3% |
| Fixed assets | 21/28 | €16,673 | €13,371 | -€3,302 | -19.8% |
| Tangible fixed assets | 22/27 | €13,338 | €10,036 | -€3,302 | -24.8% |
| Plant, machinery and equipment | 23 | €925 | €709 | -€216 | -23.4% |
| Furniture and vehicles | 24 | €12,413 | €9,327 | -€3,086 | -24.9% |
| Financial fixed assets | 28 | €3,335 | €3,335 | = | 0.0% |
| Current assets | 29/58 | €8,618 | €14,264 | +€5,646 | +65.5% |
| Amounts receivable within one year | 40/41 | €8,561 | €10,702 | +€2,141 | +25.0% |
| Trade receivables | 40 | €6,172 | €9,839 | +€3,667 | +59.4% |
| Other amounts receivable | 41 | €2,389 | €863 | -€1,526 | -63.9% |
| Cash at bank and in hand | 54/58 | €57 | €3,563 | +€3,506 | +6123.3% |
| Total equity and liabilities | 10/49 | €25,291 | €27,635 | +€2,344 | +9.3% |
| Equity | 10/15 | -€4,370 | €6,898 | +€11,267 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €5,898 | +€5,898 | |
| Distributable reserves | 133 | - | €5,898 | +€5,898 | |
| Profit (loss) carried forward | 14 | -€5,370 | €0 | +€5,370 | |
| Amounts payable | 17/49 | €29,660 | €20,738 | -€8,923 | -30.1% |
| Amounts payable after more than one year | 17 | €8,389 | €5,722 | -€2,667 | -31.8% |
| Financial debts | 170/4 | €8,389 | €5,722 | -€2,667 | -31.8% |
| Amounts payable within one year | 42/48 | €21,272 | €15,016 | -€6,256 | -29.4% |
| Financial debts | 43 | €2,544 | €2,667 | +€123 | +4.8% |
| Credit institutions | 430/8 | €2,544 | €2,667 | +€123 | +4.8% |
| Trade debts | 44 | €5,118 | €5,794 | +€676 | +13.2% |
| Suppliers | 440/4 | €5,118 | €5,794 | +€676 | +13.2% |
| Taxes, remuneration and social security | 45 | €1,200 | €3,585 | +€2,385 | +198.7% |
| Taxes | 450/3 | - | €2,535 | +€2,535 | |
| Remuneration and social security | 454/9 | €1,200 | €1,050 | -€150 | -12.5% |
| Other amounts payable | 47/48 | €12,409 | €2,970 | -€9,439 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,399 | €3,302 | -€97 | -2.9% |
| Other operating charges | 640/8 | €696 | €190 | -€506 | -72.6% |
| Gross operating margin | 9900 | -€294 | €18,173 | +€18,467 | |
| Operating profit (loss) | 9901 | -€4,389 | €14,681 | +€19,070 | |
| Financial income | 75/76B | €160 | €134 | -€26 | -16.1% |
| Recurring financial income | 75 | €160 | €134 | -€26 | -16.1% |
| Financial charges | 65/66B | €1,141 | €1,014 | -€127 | -11.2% |
| Recurring financial charges | 65 | €1,141 | €1,014 | -€127 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,370 | €13,802 | +€19,171 | |
| Income taxes | 67/77 | - | €2,535 | +€2,535 | |
| Profit (loss) for the period | 9904 | -€5,370 | €11,267 | +€16,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,370 | €11,267 | +€16,637 |
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 4 October 2026 via checked.be.