WANALY: 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.
WANALY
Largest movements
- Receivables within one year +€4,956
up €4,956 (+66.9%), from €7,405 to €12,361
of which Trade receivables: +€5,917
- Cash -€3,849
down €3,849 (-34.8%), from €11,072 to €7,223
mainly Tax, wage and social debts (-€7,660) and Receivables within one year (-€4,956)
- Tangible fixed assets -€3,450
down €3,450 (-16.1%), from €21,383 to €17,933
of which Land and buildings: -€4,949
- Tax, wage and social debts -€7,660
down €7,660 (-65.4%), from €11,720 to €4,060
of which Taxes: -€8,660
- Profit (loss) carried forward +€7,516
up €7,516 (+38.1%), from €19,712 to €27,229
- Other debts -€3,000
no longer reported in 2025 (was €3,000)
- Advances received +€1,160
new in 2025: €1,160
- Accrued charges and deferred income -€571
down €571 (-19.8%), from €2,877 to €2,306
- Gross operating margin +€16,064
up €16,064, from -€1,281 to €14,783
- Other operating charges -€721
down €721 (-87.6%), from €823 to €102
- Financial charges -€249
down €249 (-17.0%), from €1,468 to €1,219
- Depreciation +€185
up €185 (+3.3%), from €5,652 to €5,837
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 | €40,319 | €38,274 | -€2,045 | -5.1% |
| Fixed assets | 21/28 | €21,383 | €17,933 | -€3,450 | -16.1% |
| Tangible fixed assets | 22/27 | €21,383 | €17,933 | -€3,450 | -16.1% |
| Land and buildings | 22 | €19,795 | €14,846 | -€4,949 | -25.0% |
| Furniture and vehicles | 24 | €1,588 | €3,087 | +€1,499 | +94.4% |
| Current assets | 29/58 | €18,936 | €20,341 | +€1,404 | +7.4% |
| Amounts receivable within one year | 40/41 | €7,405 | €12,361 | +€4,956 | +66.9% |
| Trade receivables | 40 | €4,271 | €10,188 | +€5,917 | +138.5% |
| Other amounts receivable | 41 | €3,134 | €2,173 | -€961 | -30.7% |
| Cash at bank and in hand | 54/58 | €11,072 | €7,223 | -€3,849 | -34.8% |
| Deferred charges and accrued income | 490/1 | €459 | €757 | +€297 | +64.8% |
| Total equity and liabilities | 10/49 | €40,319 | €38,274 | -€2,045 | -5.1% |
| Equity | 10/15 | €22,212 | €29,729 | +€7,516 | +33.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,712 | €27,229 | +€7,516 | +38.1% |
| Amounts payable | 17/49 | €18,107 | €8,545 | -€9,562 | -52.8% |
| Amounts payable within one year | 42/48 | €15,230 | €6,239 | -€8,991 | -59.0% |
| Trade debts | 44 | €510 | €1,020 | +€510 | +99.9% |
| Suppliers | 440/4 | €510 | €1,020 | +€510 | +99.9% |
| Advances received on contracts in progress | 46 | - | €1,160 | +€1,160 | |
| Taxes, remuneration and social security | 45 | €11,720 | €4,060 | -€7,660 | -65.4% |
| Taxes | 450/3 | €9,720 | €1,060 | -€8,660 | -89.1% |
| Remuneration and social security | 454/9 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Other amounts payable | 47/48 | €3,000 | - | -€3,000 | |
| Accrued charges and deferred income | 492/3 | €2,877 | €2,306 | -€571 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,652 | €5,837 | +€185 | +3.3% |
| Other operating charges | 640/8 | €823 | €102 | -€721 | -87.6% |
| Gross operating margin | 9900 | -€1,281 | €14,783 | +€16,064 | |
| Operating profit (loss) | 9901 | -€7,755 | €8,844 | +€16,599 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €1,468 | €1,219 | -€249 | -17.0% |
| Recurring financial charges | 65 | €1,468 | €1,219 | -€249 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,223 | €7,648 | +€16,871 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€9,351 | €7,516 | +€16,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,351 | €7,516 | +€16,867 |
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 29 September 2026 via checked.be.