WANDERS: 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.
WANDERS
Largest movements
- Cash +€42,260
up €42,260 (+19.0%), from €222,365 to €264,625
mainly Net result for the year (+€82,462) and Tax, wage and social debts (+€10,339)
- Receivables within one year +€7,351
up €7,351 (+47.5%), from €15,476 to €22,827
of which Trade receivables: +€6,479
- Reserves +€50,246
up €50,246 (+25.2%), from €199,322 to €249,568
of which Distributable reserves: +€52,106
- Tax, wage and social debts +€10,339
up €10,339 (+231.5%), from €4,465 to €14,804
- Other debts -€9,153
down €9,153 (-44.6%), from €20,531 to €11,378
- Gross operating margin +€44,665
up €44,665 (+62.6%), from €71,390 to €116,055
- Taxes +€12,374
up €12,374 (+63.6%), from €19,462 to €31,836
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,841 | €288,623 | +€50,782 | +21.4% |
| Fixed assets | 21/28 | €0 | €1,171 | +€1,171 | |
| Tangible fixed assets | 22/27 | €0 | €1,171 | +€1,171 | |
| Furniture and vehicles | 24 | €0 | €1,171 | +€1,171 | |
| Current assets | 29/58 | €237,841 | €287,452 | +€49,611 | +20.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €15,476 | €22,827 | +€7,351 | +47.5% |
| Trade receivables | 40 | €14,809 | €21,288 | +€6,479 | +43.8% |
| Other amounts receivable | 41 | €667 | €1,539 | +€872 | +130.6% |
| Cash at bank and in hand | 54/58 | €222,365 | €264,625 | +€42,260 | +19.0% |
| Total equity and liabilities | 10/49 | €237,841 | €288,623 | +€50,782 | +21.4% |
| Equity | 10/15 | €211,722 | €261,968 | +€50,246 | +23.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €199,322 | €249,568 | +€50,246 | +25.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €197,462 | €249,568 | +€52,106 | +26.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,119 | €26,655 | +€536 | +2.1% |
| Amounts payable within one year | 42/48 | €26,119 | €26,655 | +€536 | +2.1% |
| Trade debts | 44 | €1,122 | €472 | -€650 | -57.9% |
| Suppliers | 440/4 | €1,122 | €472 | -€650 | -57.9% |
| Taxes, remuneration and social security | 45 | €4,465 | €14,804 | +€10,339 | +231.5% |
| Taxes | 450/3 | €4,465 | €14,804 | +€10,339 | +231.5% |
| Other amounts payable | 47/48 | €20,531 | €11,378 | -€9,153 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €599 | €345 | -€254 | -42.4% |
| Other operating charges | 640/8 | €978 | €568 | -€409 | -41.8% |
| Gross operating margin | 9900 | €71,390 | €116,055 | +€44,665 | +62.6% |
| Operating profit (loss) | 9901 | €69,814 | €115,142 | +€45,328 | +64.9% |
| Financial income | 75/76B | €1,147 | €0 | -€1,147 | -100.0% |
| Recurring financial income | 75 | €1,147 | €0 | -€1,147 | -100.0% |
| Financial charges | 65/66B | €40 | €844 | +€804 | +2013.9% |
| Recurring financial charges | 65 | €40 | €844 | +€804 | +2013.9% |
| Profit (loss) for the period before taxes | 9903 | €70,921 | €114,298 | +€43,377 | +61.2% |
| Income taxes | 67/77 | €19,462 | €31,836 | +€12,374 | +63.6% |
| Profit (loss) for the period | 9904 | €51,459 | €82,462 | +€31,002 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,459 | €82,462 | +€31,002 | +60.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.