WANDERPLAN: 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.
WANDERPLAN
Largest movements
- Tangible fixed assets +€68,468
up €68,468 (+1492.5%), from €4,588 to €73,056
- Cash -€6,584
down €6,584 (-77.6%), from €8,487 to €1,903
mainly Investment in fixed assets (net) (-€77,536) and Receivables within one year (-€3,217)
- Receivables within one year +€3,217
up €3,217 (+36.8%), from €8,740 to €11,957
- Other debts +€44,951
up €44,951 (+418.0%), from €10,753 to €55,704
- Reserves +€17,040
up €17,040 (+516.5%), from €3,299 to €20,339
- Tax, wage and social debts +€3,177
up €3,177 (+54.8%), from €5,802 to €8,980
- Trade debts -€1,292
down €1,292 (-68.1%), from €1,897 to €605
- Gross operating margin +€23,537
up €23,537 (+219.1%), from €10,742 to €34,279
- Depreciation +€6,074
up €6,074 (+173.9%), from €3,493 to €9,567
- Taxes +€5,053
up €5,053 (+273.2%), from €1,850 to €6,903
- Other operating charges -€911
down €911 (-57.7%), from €1,579 to €668
- Financial charges -€429
down €429 (-80.8%), from €531 to €102
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 | €24,752 | €88,627 | +€63,875 | +258.1% |
| Fixed assets | 21/28 | €5,088 | €73,056 | +€67,968 | +1336.0% |
| Tangible fixed assets | 22/27 | €4,588 | €73,056 | +€68,468 | +1492.5% |
| Furniture and vehicles | 24 | €4,588 | €73,056 | +€68,468 | +1492.5% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100.0% |
| Current assets | 29/58 | €19,664 | €15,571 | -€4,093 | -20.8% |
| Amounts receivable within one year | 40/41 | €8,740 | €11,957 | +€3,217 | +36.8% |
| Trade receivables | 40 | €8,740 | €11,957 | +€3,217 | +36.8% |
| Cash at bank and in hand | 54/58 | €8,487 | €1,903 | -€6,584 | -77.6% |
| Deferred charges and accrued income | 490/1 | €2,437 | €1,711 | -€726 | -29.8% |
| Total equity and liabilities | 10/49 | €24,752 | €88,627 | +€63,875 | +258.1% |
| Equity | 10/15 | €6,299 | €23,339 | +€17,040 | +270.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,299 | €20,339 | +€17,040 | +516.5% |
| Distributable reserves | 133 | €3,299 | €20,339 | +€17,040 | +516.5% |
| Amounts payable | 17/49 | €18,453 | €65,288 | +€46,836 | +253.8% |
| Amounts payable within one year | 42/48 | €18,453 | €65,288 | +€46,836 | +253.8% |
| Trade debts | 44 | €1,897 | €605 | -€1,292 | -68.1% |
| Suppliers | 440/4 | €1,897 | €605 | -€1,292 | -68.1% |
| Taxes, remuneration and social security | 45 | €5,802 | €8,980 | +€3,177 | +54.8% |
| Taxes | 450/3 | €5,802 | €8,980 | +€3,177 | +54.8% |
| Other amounts payable | 47/48 | €10,753 | €55,704 | +€44,951 | +418.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,493 | €9,567 | +€6,074 | +173.9% |
| Other operating charges | 640/8 | €1,579 | €668 | -€911 | -57.7% |
| Gross operating margin | 9900 | €10,742 | €34,279 | +€23,537 | +219.1% |
| Operating profit (loss) | 9901 | €5,669 | €24,043 | +€18,374 | +324.1% |
| Financial income | 75/76B | €11 | €2 | -€9 | -80.5% |
| Recurring financial income | 75 | €11 | €2 | -€9 | -80.5% |
| Financial charges | 65/66B | €531 | €102 | -€429 | -80.8% |
| Recurring financial charges | 65 | €531 | €102 | -€429 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €5,149 | €23,943 | +€18,794 | +365.0% |
| Income taxes | 67/77 | €1,850 | €6,903 | +€5,053 | +273.2% |
| Profit (loss) for the period | 9904 | €3,299 | €17,040 | +€13,741 | +416.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,299 | €17,040 | +€13,741 | +416.5% |
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 2 October 2026 via checked.be.