WANAKA SERVICES: 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.
WANAKA SERVICES
Largest movements
- Cash -€483,591
down €483,591 (-77.7%), from €622,682 to €139,092
mainly Contributions, distributions and other (-€539,903) and Tax, wage and social debts (-€328,749)
- Receivables after one year -€184,994
down €184,994 (-100%), from €184,994 to €0
- Deferred charges and accrued income -€79,152
down €79,152 (-91.2%), from €86,791 to €7,639
- Tangible fixed assets -€62,273
down €62,273 (-100%), from €62,273 to €0
of which Furniture and vehicles: -€57,097
- Financial fixed assets -€25,423
down €25,423 (-100%), from €25,423 to €0
- Reserves -€462,943
down €462,943 (-83.4%), from €555,390 to €92,447
of which Distributable reserves: -€457,561
- Tax, wage and social debts -€328,749
down €328,749 (-80.3%), from €409,491 to €80,742
of which Taxes: -€173,285
- Other debts +€311,268
up €311,268, from €0 to €311,268
- Trade debts -€248,803
down €248,803 (-44.4%), from €560,437 to €311,634
- Contributions -€53,825
down €53,825 (-87.5%), from €61,500 to €7,675
- Gross operating margin -€1.9m
down €1.9m (-98.7%), from €1.9m to €25,737
- Staff costs -€1.5m
down €1.5m, from €1.5m to -€999
- Write-downs -€90,374
down €90,374 (-100%), from €90,374 to €0
- Taxes -€72,795
down €72,795 (-89.6%), from €81,216 to €8,422
- Depreciation -€60,060
down €60,060 (-100%), from €60,060 to €0
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 | €1,653,582 | €809,599 | -€843,983 | -51.0% |
| Fixed assets | 21/28 | €104,860 | €0 | -€104,860 | -100% |
| Intangible fixed assets | 21 | €17,164 | €0 | -€17,164 | -100% |
| Tangible fixed assets | 22/27 | €62,273 | €0 | -€62,273 | -100% |
| Furniture and vehicles | 24 | €57,097 | €0 | -€57,097 | -100% |
| Other tangible fixed assets | 26 | €5,177 | €0 | -€5,177 | -100% |
| Financial fixed assets | 28 | €25,423 | €0 | -€25,423 | -100% |
| Current assets | 29/58 | €1,548,722 | €809,599 | -€739,123 | -47.7% |
| Amounts receivable after more than one year | 29 | €184,994 | €0 | -€184,994 | -100% |
| Other amounts receivable | 291 | €184,994 | €0 | -€184,994 | -100% |
| Amounts receivable within one year | 40/41 | €654,255 | €662,868 | +€8,613 | +1.3% |
| Trade receivables | 40 | €431,347 | €287,389 | -€143,958 | -33.4% |
| Other amounts receivable | 41 | €222,909 | €375,479 | +€152,571 | +68.4% |
| Cash at bank and in hand | 54/58 | €622,682 | €139,092 | -€483,591 | -77.7% |
| Deferred charges and accrued income | 490/1 | €86,791 | €7,639 | -€79,152 | -91.2% |
| Total equity and liabilities | 10/49 | €1,653,582 | €809,599 | -€843,983 | -51.0% |
| Equity | 10/15 | €616,890 | €100,123 | -€516,768 | -83.8% |
| Contributions | 10/11 | €61,500 | €7,675 | -€53,825 | -87.5% |
| Capital | 10 | €61,500 | €7,675 | -€53,825 | -87.5% |
| Issued capital | 100 | €61,500 | €7,675 | -€53,825 | -87.5% |
| Reserves | 13 | €555,390 | €92,447 | -€462,943 | -83.4% |
| Non-distributable reserves | 130/1 | €6,150 | €768 | -€5,382 | -87.5% |
| Legal reserve | 130 | €6,150 | €768 | -€5,382 | -87.5% |
| Distributable reserves | 133 | €549,240 | €91,680 | -€457,561 | -83.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,036,692 | €709,476 | -€327,215 | -31.6% |
| Amounts payable within one year | 42/48 | €990,550 | €703,644 | -€286,906 | -29.0% |
| Financial debts | 43 | €17,657 | €0 | -€17,657 | -100% |
| Credit institutions | 430/8 | €17,657 | €0 | -€17,657 | -100% |
| Trade debts | 44 | €560,437 | €311,634 | -€248,803 | -44.4% |
| Suppliers | 440/4 | €560,437 | €311,634 | -€248,803 | -44.4% |
| Advances received on contracts in progress | 46 | €2,965 | €0 | -€2,965 | -100% |
| Taxes, remuneration and social security | 45 | €409,491 | €80,742 | -€328,749 | -80.3% |
| Taxes | 450/3 | €254,027 | €80,742 | -€173,285 | -68.2% |
| Remuneration and social security | 454/9 | €155,465 | €0 | -€155,465 | -100% |
| Other amounts payable | 47/48 | €0 | €311,268 | +€311,268 | |
| Accrued charges and deferred income | 492/3 | €46,141 | €5,832 | -€40,309 | -87.4% |
| Remuneration, social security and pensions | 62 | €1,521,946 | -€999 | -€1.5m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,060 | €0 | -€60,060 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €90,374 | €0 | -€90,374 | -100% |
| Other operating charges | 640/8 | €13,757 | €2,514 | -€11,242 | -81.7% |
| Gross operating margin | 9900 | €1,940,201 | €25,737 | -€1.9m | -98.7% |
| Operating profit (loss) | 9901 | €254,064 | €24,221 | -€229,842 | -90.5% |
| Financial income | 75/76B | €2,538 | €13,659 | +€11,120 | +438% |
| Recurring financial income | 75 | €2,538 | €13,659 | +€11,120 | +438% |
| Financial charges | 65/66B | €31,584 | €6,324 | -€25,260 | -80.0% |
| Recurring financial charges | 65 | €31,584 | €6,324 | -€25,260 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | €225,019 | €31,556 | -€193,462 | -86.0% |
| Income taxes | 67/77 | €81,216 | €8,422 | -€72,795 | -89.6% |
| Profit (loss) for the period | 9904 | €143,802 | €23,135 | -€120,668 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €143,802 | €23,135 | -€120,668 | -83.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.