WANDA FOOD: 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.
WANDA FOOD
Largest movements
- Receivables within one year +€74,067
up €74,067 (+35.2%), from €210,152 to €284,219
of which Trade receivables: +€66,464
- Cash +€55,187
up €55,187 (+24.8%), from €222,313 to €277,500
mainly Net result for the year (+€102,684) and Tax, wage and social debts (+€40,795)
- Reserves +€102,684
up €102,684 (+38.1%), from €269,515 to €372,199
- Tax, wage and social debts +€40,795
up €40,795 (+122%), from €33,552 to €74,347
of which Taxes: +€34,621
- Debts after one year -€10,747
no longer reported in 2025 (was €10,747)
- Current portion of long-term debt -€10,344
down €10,344 (-49.0%), from €21,091 to €10,747
- Gross operating margin +€35,804
up €35,804 (+16.1%), from €222,066 to €257,870
- Taxes +€19,381
up €19,381 (+58.9%), from €32,927 to €52,308
- Staff costs +€11,557
up €11,557 (+14.3%), from €81,038 to €92,596
- Depreciation -€4,138
down €4,138 (-57.8%), from €7,158 to €3,020
- Other operating charges +€2,666
up €2,666 (+41.3%), from €6,450 to €9,116
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 | €894,401 | €1,019,578 | +€125,177 | +14.0% |
| Fixed assets | 21/28 | €22,032 | €23,285 | +€1,252 | +5.7% |
| Tangible fixed assets | 22/27 | €9,269 | €10,521 | +€1,252 | +13.5% |
| Plant, machinery and equipment | 23 | €5,316 | €8,409 | +€3,093 | +58.2% |
| Furniture and vehicles | 24 | €3,953 | €2,112 | -€1,841 | -46.6% |
| Financial fixed assets | 28 | €12,763 | €12,763 | = | 0.0% |
| Current assets | 29/58 | €872,369 | €996,294 | +€123,925 | +14.2% |
| Stocks and contracts in progress | 3 | €435,277 | €427,938 | -€7,339 | -1.7% |
| Stocks | 30/36 | €435,277 | €427,938 | -€7,339 | -1.7% |
| Amounts receivable within one year | 40/41 | €210,152 | €284,219 | +€74,067 | +35.2% |
| Trade receivables | 40 | €176,298 | €242,761 | +€66,464 | +37.7% |
| Other amounts receivable | 41 | €33,855 | €41,458 | +€7,603 | +22.5% |
| Cash at bank and in hand | 54/58 | €222,313 | €277,500 | +€55,187 | +24.8% |
| Deferred charges and accrued income | 490/1 | €4,627 | €6,637 | +€2,010 | +43.5% |
| Total equity and liabilities | 10/49 | €894,401 | €1,019,578 | +€125,177 | +14.0% |
| Equity | 10/15 | €288,115 | €390,799 | +€102,684 | +35.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €269,515 | €372,199 | +€102,684 | +38.1% |
| Distributable reserves | 133 | €269,515 | €372,199 | +€102,684 | +38.1% |
| Amounts payable | 17/49 | €606,286 | €628,779 | +€22,493 | +3.7% |
| Amounts payable after more than one year | 17 | €10,747 | - | -€10,747 | |
| Financial debts | 170/4 | €10,747 | - | -€10,747 | |
| Amounts payable within one year | 42/48 | €595,539 | €628,779 | +€33,240 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €21,091 | €10,747 | -€10,344 | -49.0% |
| Trade debts | 44 | €213,484 | €218,935 | +€5,451 | +2.6% |
| Suppliers | 440/4 | €213,484 | €218,935 | +€5,451 | +2.6% |
| Taxes, remuneration and social security | 45 | €33,552 | €74,347 | +€40,795 | +122% |
| Taxes | 450/3 | €22,575 | €57,196 | +€34,621 | +153% |
| Remuneration and social security | 454/9 | €10,977 | €17,151 | +€6,174 | +56.2% |
| Other amounts payable | 47/48 | €327,412 | €324,750 | -€2,662 | -0.8% |
| Remuneration, social security and pensions | 62 | €81,038 | €92,596 | +€11,557 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,158 | €3,020 | -€4,138 | -57.8% |
| Other operating charges | 640/8 | €6,450 | €9,116 | +€2,666 | +41.3% |
| Non-recurring operating charges | 66A | €13,273 | - | -€13,273 | |
| Gross operating margin | 9900 | €222,066 | €257,870 | +€35,804 | +16.1% |
| Operating profit (loss) | 9901 | €114,147 | €153,139 | +€38,991 | +34.2% |
| Financial income | 75/76B | €2,082 | €3,371 | +€1,289 | +61.9% |
| Recurring financial income | 75 | €2,082 | €3,371 | +€1,289 | +61.9% |
| Financial charges | 65/66B | €2,756 | €1,517 | -€1,240 | -45.0% |
| Recurring financial charges | 65 | €2,756 | €1,517 | -€1,240 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €113,473 | €154,992 | +€41,520 | +36.6% |
| Income taxes | 67/77 | €32,927 | €52,308 | +€19,381 | +58.9% |
| Profit (loss) for the period | 9904 | €80,545 | €102,684 | +€22,139 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,545 | €102,684 | +€22,139 | +27.5% |
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 24 October 2026 via checked.be.