WANDJINA: 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.
WANDJINA
Largest movements
- Tangible fixed assets -€11,555
down €11,555 (-29.3%), from €39,390 to €27,834
of which Furniture and vehicles: -€10,402
- Receivables within one year -€3,371
down €3,371 (-71.3%), from €4,725 to €1,355
of which Trade receivables: -€3,945
- Cash +€2,948
up €2,948 (+13.9%), from €21,139 to €24,087
mainly Depreciation (+€11,555) and Receivables within one year (+€3,371)
- Debts after one year -€7,000
down €7,000 (-14.6%), from €47,808 to €40,808
- Profit (loss) carried forward -€3,899
down €3,899 (-121%), from -€3,225 to -€7,124
- Tax, wage and social debts -€1,279
down €1,279 (-64.5%), from €1,982 to €703
- Gross operating margin -€10,766
down €10,766 (-56.4%), from €19,077 to €8,311
- Depreciation -€231
down €231 (-2.0%), from €11,787 to €11,555
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 | €67,068 | €55,083 | -€11,985 | -17.9% |
| Fixed assets | 21/28 | €39,390 | €27,834 | -€11,555 | -29.3% |
| Tangible fixed assets | 22/27 | €39,390 | €27,834 | -€11,555 | -29.3% |
| Plant, machinery and equipment | 23 | €3,633 | €2,479 | -€1,154 | -31.8% |
| Furniture and vehicles | 24 | €35,757 | €25,355 | -€10,402 | -29.1% |
| Current assets | 29/58 | €27,679 | €27,248 | -€430 | -1.6% |
| Amounts receivable within one year | 40/41 | €4,725 | €1,355 | -€3,371 | -71.3% |
| Trade receivables | 40 | €4,725 | €781 | -€3,945 | -83.5% |
| Other amounts receivable | 41 | - | €574 | +€574 | |
| Cash at bank and in hand | 54/58 | €21,139 | €24,087 | +€2,948 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,815 | €1,807 | -€8 | -0.4% |
| Total equity and liabilities | 10/49 | €67,068 | €55,083 | -€11,985 | -17.9% |
| Equity | 10/15 | €17,115 | €13,216 | -€3,899 | -22.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €6,079 | €6,079 | = | 0.0% |
| Distributable reserves | 133 | €6,079 | €6,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,225 | -€7,124 | -€3,899 | -121% |
| Amounts payable | 17/49 | €49,954 | €41,867 | -€8,086 | -16.2% |
| Amounts payable after more than one year | 17 | €47,808 | €40,808 | -€7,000 | -14.6% |
| Other amounts payable | 178/9 | €47,808 | €40,808 | -€7,000 | -14.6% |
| Amounts payable within one year | 42/48 | €2,145 | €1,059 | -€1,086 | -50.6% |
| Trade debts | 44 | €163 | €88 | -€75 | -46.3% |
| Suppliers | 440/4 | €163 | €88 | -€75 | -46.3% |
| Taxes, remuneration and social security | 45 | €1,982 | €703 | -€1,279 | -64.5% |
| Taxes | 450/3 | €1,982 | €703 | -€1,279 | -64.5% |
| Other amounts payable | 47/48 | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,787 | €11,555 | -€231 | -2.0% |
| Other operating charges | 640/8 | €496 | €469 | -€27 | -5.5% |
| Gross operating margin | 9900 | €19,077 | €8,311 | -€10,766 | -56.4% |
| Operating profit (loss) | 9901 | €6,794 | -€3,713 | -€10,507 | |
| Financial income | 75/76B | €56 | €208 | +€152 | +272% |
| Recurring financial income | 75 | €56 | €208 | +€152 | +272% |
| Financial charges | 65/66B | €136 | €218 | +€82 | +60.1% |
| Recurring financial charges | 65 | €136 | €218 | +€82 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €6,714 | -€3,723 | -€10,437 | |
| Income taxes | 67/77 | €235 | €176 | -€59 | -25.1% |
| Profit (loss) for the period | 9904 | €6,479 | -€3,899 | -€10,378 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,479 | -€3,899 | -€10,378 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.