WANIA: 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.
WANIA
Largest movements
- Tangible fixed assets +€33,195
new in 2025: €33,195
- Cash -€2,398
down €2,398 (-53.9%), from €4,452 to €2,054
mainly Investment in fixed assets (net) (-€37,863) and Smaller working-capital items (-€80)
- Debts after one year +€15,166
new in 2025: €15,166
- Trade debts +€6,040
up €6,040 (+69.7%), from €8,670 to €14,711
- Current portion of long-term debt +€5,898
new in 2025: €5,898
- Other debts +€3,092
up €3,092 (+56.4%), from €5,486 to €8,578
- Depreciation +€4,668
new in 2025: €4,668
- Gross operating margin +€2,371
up €2,371 (+33.8%), from €7,010 to €9,381
- Other operating charges +€2,182
up €2,182 (+276.9%), from €788 to €2,970
- Financial charges +€1,135
up €1,135 (+2652.9%), from €43 to €1,178
- Taxes -€924
down €924 (-68.6%), from €1,347 to €423
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 | €40,154 | €71,030 | +€30,876 | +76.9% |
| Fixed assets | 21/28 | - | €33,195 | +€33,195 | |
| Tangible fixed assets | 22/27 | - | €33,195 | +€33,195 | |
| Furniture and vehicles | 24 | - | €33,195 | +€33,195 | |
| Current assets | 29/58 | €40,154 | €37,835 | -€2,319 | -5.8% |
| Stocks and contracts in progress | 3 | €35,073 | €35,113 | +€40 | +0.1% |
| Stocks | 30/36 | €35,073 | €35,113 | +€40 | +0.1% |
| Amounts receivable within one year | 40/41 | €628 | €668 | +€40 | +6.4% |
| Other amounts receivable | 41 | €628 | €668 | +€40 | +6.4% |
| Cash at bank and in hand | 54/58 | €4,452 | €2,054 | -€2,398 | -53.9% |
| Total equity and liabilities | 10/49 | €40,154 | €71,030 | +€30,876 | +76.9% |
| Equity | 10/15 | €21,300 | €21,442 | +€142 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,700 | €2,842 | +€142 | +5.3% |
| Amounts payable | 17/49 | €18,854 | €49,588 | +€30,734 | +163.0% |
| Amounts payable after more than one year | 17 | - | €15,166 | +€15,166 | |
| Financial debts | 170/4 | - | €15,166 | +€15,166 | |
| Amounts payable within one year | 42/48 | €18,854 | €34,421 | +€15,568 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,898 | +€5,898 | |
| Trade debts | 44 | €8,670 | €14,711 | +€6,040 | +69.7% |
| Suppliers | 440/4 | €8,670 | €14,711 | +€6,040 | +69.7% |
| Taxes, remuneration and social security | 45 | €4,697 | €5,234 | +€537 | +11.4% |
| Taxes | 450/3 | €1,347 | €734 | -€613 | -45.5% |
| Remuneration and social security | 454/9 | €3,350 | €4,500 | +€1,150 | +34.3% |
| Other amounts payable | 47/48 | €5,486 | €8,578 | +€3,092 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,668 | +€4,668 | |
| Other operating charges | 640/8 | €788 | €2,970 | +€2,182 | +276.9% |
| Gross operating margin | 9900 | €7,010 | €9,381 | +€2,371 | +33.8% |
| Operating profit (loss) | 9901 | €6,222 | €1,743 | -€4,479 | -72.0% |
| Financial charges | 65/66B | €43 | €1,178 | +€1,135 | +2652.9% |
| Recurring financial charges | 65 | €43 | €1,178 | +€1,135 | +2652.9% |
| Profit (loss) for the period before taxes | 9903 | €6,180 | €565 | -€5,615 | -90.9% |
| Income taxes | 67/77 | €1,347 | €423 | -€924 | -68.6% |
| Profit (loss) for the period | 9904 | €4,833 | €142 | -€4,690 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,833 | €142 | -€4,690 | -97.1% |
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 30 September 2026 via checked.be.