Wandercam: 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.
Wandercam
Largest movements
- Receivables within one year +€4,179
up €4,179 (+8.0%), from €51,937 to €56,115
of which Other amounts receivable: +€2,241
- Tangible fixed assets -€3,055
down €3,055 (-20.0%), from €15,266 to €12,212
of which Plant, machinery and equipment: -€2,630
- Cash +€1,405
up €1,405 (+18.1%), from €7,756 to €9,161
mainly Depreciation (+€7,334) and Net result for the year (+€2,041)
- Profit (loss) carried forward +€2,041
up €2,041 (+23.5%), from -€8,676 to -€6,635
- Gross operating margin +€12,432
up €12,432, from -€2,925 to €9,507
- Depreciation +€1,839
up €1,839 (+33.5%), from €5,495 to €7,334
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 | €74,959 | €77,488 | +€2,529 | +3.4% |
| Fixed assets | 21/28 | €15,266 | €12,212 | -€3,055 | -20.0% |
| Tangible fixed assets | 22/27 | €15,266 | €12,212 | -€3,055 | -20.0% |
| Land and buildings | 22 | €3,750 | €3,325 | -€425 | -11.3% |
| Plant, machinery and equipment | 23 | €11,516 | €8,886 | -€2,630 | -22.8% |
| Current assets | 29/58 | €59,693 | €65,277 | +€5,584 | +9.4% |
| Amounts receivable within one year | 40/41 | €51,937 | €56,115 | +€4,179 | +8.0% |
| Trade receivables | 40 | €8,806 | €10,743 | +€1,938 | +22.0% |
| Other amounts receivable | 41 | €43,131 | €45,372 | +€2,241 | +5.2% |
| Cash at bank and in hand | 54/58 | €7,756 | €9,161 | +€1,405 | +18.1% |
| Total equity and liabilities | 10/49 | €74,959 | €77,488 | +€2,529 | +3.4% |
| Equity | 10/15 | €70,186 | €72,226 | +€2,041 | +2.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,861 | €75,861 | = | 0.0% |
| Distributable reserves | 133 | €75,861 | €75,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,676 | -€6,635 | +€2,041 | +23.5% |
| Amounts payable | 17/49 | €4,774 | €5,262 | +€489 | +10.2% |
| Amounts payable within one year | 42/48 | €4,774 | €5,262 | +€489 | +10.2% |
| Trade debts | 44 | €1,133 | €1,098 | -€34 | -3.0% |
| Suppliers | 440/4 | €1,133 | €1,098 | -€34 | -3.0% |
| Taxes, remuneration and social security | 45 | €3,641 | €4,164 | +€523 | +14.4% |
| Taxes | 450/3 | €3,641 | €4,164 | +€523 | +14.4% |
| Remuneration, social security and pensions | 62 | - | €78 | +€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,495 | €7,334 | +€1,839 | +33.5% |
| Other operating charges | 640/8 | €90 | - | -€90 | |
| Gross operating margin | 9900 | -€2,925 | €9,507 | +€12,432 | |
| Operating profit (loss) | 9901 | -€8,510 | €2,096 | +€10,606 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €113 | €55 | -€57 | -50.8% |
| Recurring financial charges | 65 | €113 | €55 | -€57 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,623 | €2,041 | +€10,663 | |
| Income taxes | 67/77 | €53 | - | -€53 | |
| Profit (loss) for the period | 9904 | -€8,676 | €2,041 | +€10,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,676 | €2,041 | +€10,716 |
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 7 October 2026 via checked.be.