WANA CONSULTING: 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.
WANA CONSULTING
Largest movements
- Cash +€166,367
up €166,367 (+51.4%), from €323,872 to €490,239
mainly Other debts (+€481,442) and Net result for the year (+€133,582)
- Tangible fixed assets -€17,980
down €17,980 (-6.4%), from €280,996 to €263,017
of which Land and buildings: -€15,182
- Receivables within one year +€7,934
up €7,934 (+36.3%), from €21,881 to €29,816
of which Trade receivables: +€7,294
- Other debts +€481,442
up €481,442 (+1,023%), from €47,043 to €528,485
- Profit (loss) carried forward -€335,256
no longer reported in 2025 (was €335,256)
- Trade debts +€40,238
up €40,238 (+257%), from €15,667 to €55,905
- Tax, wage and social debts -€16,375
down €16,375 (-31.6%), from €51,819 to €35,443
of which Remuneration and social security: -€10,145
- Debts after one year -€10,843
down €10,843 (-6.4%), from €168,244 to €157,400
- Gross operating margin -€58,192
down €58,192 (-21.8%), from €266,583 to €208,390
- Staff costs -€37,484
down €37,484 (-94.9%), from €39,491 to €2,006
- Depreciation -€4,384
down €4,384 (-19.3%), from €22,714 to €18,330
- Taxes -€4,373
down €4,373 (-9.3%), from €46,992 to €42,619
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 | €630,523 | €787,741 | +€157,219 | +24.9% |
| Fixed assets | 21/28 | €281,359 | €263,380 | -€17,980 | -6.4% |
| Tangible fixed assets | 22/27 | €280,996 | €263,017 | -€17,980 | -6.4% |
| Land and buildings | 22 | €269,371 | €254,189 | -€15,182 | -5.6% |
| Furniture and vehicles | 24 | €3,086 | €1,320 | -€1,766 | -57.2% |
| Other tangible fixed assets | 26 | €8,539 | €7,507 | -€1,032 | -12.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €349,163 | €524,362 | +€175,199 | +50.2% |
| Amounts receivable within one year | 40/41 | €21,881 | €29,816 | +€7,934 | +36.3% |
| Trade receivables | 40 | €21,881 | €29,175 | +€7,294 | +33.3% |
| Other amounts receivable | 41 | - | €641 | +€641 | |
| Cash at bank and in hand | 54/58 | €323,872 | €490,239 | +€166,367 | +51.4% |
| Deferred charges and accrued income | 490/1 | €3,410 | €4,307 | +€897 | +26.3% |
| Total equity and liabilities | 10/49 | €630,523 | €787,741 | +€157,219 | +24.9% |
| Equity | 10/15 | €337,256 | €2,000 | -€335,256 | -99.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €335,256 | - | -€335,256 | |
| Amounts payable | 17/49 | €293,267 | €785,741 | +€492,475 | +168% |
| Amounts payable after more than one year | 17 | €168,244 | €157,400 | -€10,843 | -6.4% |
| Financial debts | 170/4 | €168,244 | €157,400 | -€10,843 | -6.4% |
| Amounts payable within one year | 42/48 | €125,023 | €628,341 | +€503,318 | +403% |
| Current portion of amounts payable after more than one year | 42 | €7,845 | €8,508 | +€663 | +8.5% |
| Trade debts | 44 | €15,667 | €55,905 | +€40,238 | +257% |
| Suppliers | 440/4 | €15,667 | €55,905 | +€40,238 | +257% |
| Advances received on contracts in progress | 46 | €2,649 | - | -€2,649 | |
| Taxes, remuneration and social security | 45 | €51,819 | €35,443 | -€16,375 | -31.6% |
| Taxes | 450/3 | €41,674 | €35,443 | -€6,231 | -15.0% |
| Remuneration and social security | 454/9 | €10,145 | - | -€10,145 | |
| Other amounts payable | 47/48 | €47,043 | €528,485 | +€481,442 | +1,023% |
| Remuneration, social security and pensions | 62 | €39,491 | €2,006 | -€37,484 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,714 | €18,330 | -€4,384 | -19.3% |
| Other operating charges | 640/8 | €2,974 | €2,894 | -€80 | -2.7% |
| Gross operating margin | 9900 | €266,583 | €208,390 | -€58,192 | -21.8% |
| Operating profit (loss) | 9901 | €201,404 | €185,160 | -€16,244 | -8.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €7,465 | €8,960 | +€1,494 | +20.0% |
| Recurring financial charges | 65 | €7,465 | €8,960 | +€1,494 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €193,938 | €176,201 | -€17,737 | -9.1% |
| Income taxes | 67/77 | €46,992 | €42,619 | -€4,373 | -9.3% |
| Profit (loss) for the period | 9904 | €146,946 | €133,582 | -€13,364 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €146,946 | €133,582 | -€13,364 | -9.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.