WANCOUR: 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.
WANCOUR
Largest movements
- Cash -€32,550
down €32,550 (-44.0%), from €74,004 to €41,454
mainly Debts after one year (-€25,425) and Contributions, distributions and other (-€12,000)
- Debts after one year -€25,425
down €25,425 (-76.1%), from €33,425 to €8,000
- Reserves -€9,500
down €9,500 (-15.1%), from €63,000 to €53,500
- Other debts +€9,195
up €9,195 (+204.6%), from €4,494 to €13,688
- Current portion of long-term debt -€4,638
down €4,638 (-91.6%), from €5,063 to €425
- Trade debts -€1,953
down €1,953 (-21.9%), from €8,910 to €6,957
- Gross operating margin -€14,929
down €14,929 (-49.3%), from €30,283 to €15,354
- Taxes -€3,022
down €3,022 (-52.4%), from €5,762 to €2,740
- Depreciation +€2,056
up €2,056 (+34.9%), from €5,885 to €7,941
- Financial charges +€1,480
up €1,480 (+79.8%), from €1,855 to €3,335
- Financial income +€1,428
up €1,428 (+188.3%), from €759 to €2,187
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 | €129,766 | €95,937 | -€33,829 | -26.1% |
| Fixed assets | 21/28 | €13,596 | €13,977 | +€381 | +2.8% |
| Tangible fixed assets | 22/27 | €13,596 | €13,977 | +€381 | +2.8% |
| Furniture and vehicles | 24 | €13,272 | €7,092 | -€6,180 | -46.6% |
| Other tangible fixed assets | 26 | €324 | €6,885 | +€6,561 | +2025.2% |
| Current assets | 29/58 | €116,170 | €81,960 | -€34,210 | -29.4% |
| Amounts receivable within one year | 40/41 | €16,876 | €16,389 | -€487 | -2.9% |
| Trade receivables | 40 | €12,403 | €11,476 | -€927 | -7.5% |
| Other amounts receivable | 41 | €4,473 | €4,913 | +€440 | +9.8% |
| Current investments | 50/53 | €25,000 | €23,804 | -€1,196 | -4.8% |
| Cash at bank and in hand | 54/58 | €74,004 | €41,454 | -€32,550 | -44.0% |
| Deferred charges and accrued income | 490/1 | €290 | €314 | +€23 | +8.1% |
| Total equity and liabilities | 10/49 | €129,766 | €95,937 | -€33,829 | -26.1% |
| Equity | 10/15 | €69,305 | €59,921 | -€9,384 | -13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,000 | €53,500 | -€9,500 | -15.1% |
| Distributable reserves | 133 | €63,000 | €53,500 | -€9,500 | -15.1% |
| Profit (loss) carried forward | 14 | €105 | €221 | +€116 | +110.4% |
| Amounts payable | 17/49 | €60,461 | €36,016 | -€24,445 | -40.4% |
| Amounts payable after more than one year | 17 | €33,425 | €8,000 | -€25,425 | -76.1% |
| Financial debts | 170/4 | €33,425 | €8,000 | -€25,425 | -76.1% |
| Amounts payable within one year | 42/48 | €27,036 | €28,016 | +€980 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €5,063 | €425 | -€4,638 | -91.6% |
| Trade debts | 44 | €8,910 | €6,957 | -€1,953 | -21.9% |
| Suppliers | 440/4 | €8,910 | €6,957 | -€1,953 | -21.9% |
| Advances received on contracts in progress | 46 | €52 | €0 | -€52 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,518 | €6,946 | -€1,572 | -18.5% |
| Taxes | 450/3 | €8,473 | €6,946 | -€1,527 | -18.0% |
| Remuneration and social security | 454/9 | €45 | €0 | -€45 | -100.0% |
| Other amounts payable | 47/48 | €4,494 | €13,688 | +€9,195 | +204.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,885 | €7,941 | +€2,056 | +34.9% |
| Other operating charges | 640/8 | €764 | €911 | +€147 | +19.2% |
| Gross operating margin | 9900 | €30,283 | €15,354 | -€14,929 | -49.3% |
| Operating profit (loss) | 9901 | €23,634 | €6,503 | -€17,131 | -72.5% |
| Financial income | 75/76B | €759 | €2,187 | +€1,428 | +188.3% |
| Recurring financial income | 75 | €759 | €2,187 | +€1,428 | +188.3% |
| Financial charges | 65/66B | €1,855 | €3,335 | +€1,480 | +79.8% |
| Recurring financial charges | 65 | €1,855 | €3,335 | +€1,480 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | €22,538 | €5,356 | -€17,182 | -76.2% |
| Income taxes | 67/77 | €5,762 | €2,740 | -€3,022 | -52.4% |
| Profit (loss) for the period | 9904 | €16,776 | €2,616 | -€14,160 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,776 | €2,616 | -€14,160 | -84.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.