wAnderCoop: 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.
wAnderCoop
Largest movements
- Cash +€51,527
up €51,527 (+137.4%), from €37,500 to €89,027
mainly Current investments (+€50,000) and Deferred charges and accrued income (+€25,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€28,454
up €28,454 (+131.3%), from €21,673 to €50,127
of which Trade receivables: +€24,245
- Deferred charges and accrued income -€25,000
no longer reported in 2025 (was €25,000)
- Tangible fixed assets -€6,424
down €6,424 (-25.5%), from €25,225 to €18,801
of which Other tangible fixed assets: -€3,783
- Trade debts +€12,013
up €12,013 (+14.1%), from €85,052 to €97,066
- Debts after one year -€10,014
down €10,014 (-33.5%), from €29,914 to €19,900
- Advances received -€6,238
no longer reported in 2025 (was €6,238)
- Profit (loss) carried forward -€5,955
down €5,955 (-304.4%), from -€1,957 to -€7,912
- Tax, wage and social debts +€3,955
up €3,955 (+23.3%), from €16,988 to €20,942
of which Remuneration and social security: +€6,027
- Gross operating margin -€20,122
down €20,122 (-13.7%), from €147,334 to €127,211
- Financial charges -€5,339
down €5,339 (-84.7%), from €6,304 to €965
- Staff costs +€1,587
up €1,587 (+1.3%), from €124,071 to €125,658
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 | €213,241 | €206,986 | -€6,255 | -2.9% |
| Fixed assets | 21/28 | €28,863 | €21,853 | -€7,009 | -24.3% |
| Intangible fixed assets | 21 | €138 | €3 | -€135 | -98.0% |
| Tangible fixed assets | 22/27 | €25,225 | €18,801 | -€6,424 | -25.5% |
| Plant, machinery and equipment | 23 | €2,197 | €240 | -€1,957 | -89.1% |
| Furniture and vehicles | 24 | €1,097 | €413 | -€684 | -62.4% |
| Other tangible fixed assets | 26 | €21,931 | €18,148 | -€3,783 | -17.3% |
| Financial fixed assets | 28 | €3,500 | €3,050 | -€450 | -12.9% |
| Current assets | 29/58 | €184,378 | €185,133 | +€755 | +0.4% |
| Stocks and contracts in progress | 3 | €50,205 | €45,979 | -€4,226 | -8.4% |
| Stocks | 30/36 | €50,205 | €45,979 | -€4,226 | -8.4% |
| Amounts receivable within one year | 40/41 | €21,673 | €50,127 | +€28,454 | +131.3% |
| Trade receivables | 40 | €21,573 | €45,818 | +€24,245 | +112.4% |
| Other amounts receivable | 41 | €100 | €4,309 | +€4,209 | +4208.7% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €37,500 | €89,027 | +€51,527 | +137.4% |
| Deferred charges and accrued income | 490/1 | €25,000 | - | -€25,000 | |
| Total equity and liabilities | 10/49 | €213,241 | €206,986 | -€6,255 | -2.9% |
| Equity | 10/15 | €64,254 | €59,064 | -€5,190 | -8.1% |
| Contributions | 10/11 | €66,211 | €66,976 | +€765 | +1.2% |
| Profit (loss) carried forward | 14 | -€1,957 | -€7,912 | -€5,955 | -304.4% |
| Amounts payable | 17/49 | €148,986 | €147,922 | -€1,064 | -0.7% |
| Amounts payable after more than one year | 17 | €29,914 | €19,900 | -€10,014 | -33.5% |
| Financial debts | 170/4 | €29,914 | €19,900 | -€10,014 | -33.5% |
| Amounts payable within one year | 42/48 | €118,048 | €128,022 | +€9,974 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €9,770 | €10,014 | +€244 | +2.5% |
| Trade debts | 44 | €85,052 | €97,066 | +€12,013 | +14.1% |
| Suppliers | 440/4 | €85,052 | €97,066 | +€12,013 | +14.1% |
| Advances received on contracts in progress | 46 | €6,238 | - | -€6,238 | |
| Taxes, remuneration and social security | 45 | €16,988 | €20,942 | +€3,955 | +23.3% |
| Taxes | 450/3 | €2,072 | - | -€2,072 | |
| Remuneration and social security | 454/9 | €14,915 | €20,942 | +€6,027 | +40.4% |
| Accrued charges and deferred income | 492/3 | €1,024 | - | -€1,024 | |
| Remuneration, social security and pensions | 62 | €124,071 | €125,658 | +€1,587 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,837 | €8,707 | -€130 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,000 | - | +€1,000 | |
| Other operating charges | 640/8 | €359 | €1,800 | +€1,441 | +401.2% |
| Gross operating margin | 9900 | €147,334 | €127,211 | -€20,122 | -13.7% |
| Operating profit (loss) | 9901 | €15,066 | -€8,954 | -€24,019 | |
| Financial income | 75/76B | €4,226 | €4,781 | +€556 | +13.1% |
| Recurring financial income | 75 | €4,226 | €4,781 | +€556 | +13.1% |
| Financial charges | 65/66B | €6,304 | €965 | -€5,339 | -84.7% |
| Recurring financial charges | 65 | €6,304 | €965 | -€5,339 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €12,988 | -€5,137 | -€18,125 | |
| Income taxes | 67/77 | €369 | €818 | +€449 | +121.6% |
| Profit (loss) for the period | 9904 | €12,619 | -€5,955 | -€18,574 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,619 | -€5,955 | -€18,574 |
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 11 October 2026 via checked.be.