WANN Advisory Services: 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.
WANN Advisory Services
Largest movements
- Receivables within one year +€33,237
up €33,237 (+34.1%), from €97,461 to €130,698
of which Trade receivables: +€23,240
- Cash -€25,921
down €25,921 (-39.9%), from €64,910 to €38,989
mainly Receivables within one year (-€33,237) and Tax, wage and social debts (-€30,104)
- Reserves +€56,135
up €56,135 (+82.6%), from €67,981 to €124,116
- Tax, wage and social debts -€30,104
down €30,104 (-75.8%), from €39,713 to €9,610
of which Taxes: -€30,104
- Other debts -€22,152
down €22,152 (-36.3%), from €61,057 to €38,905
- Accrued charges and deferred income +€3,335
up €3,335 (+159%), from €2,094 to €5,429
- Financial income -€6,115
down €6,115 (-100.0%), from €6,115 to €0
- Financial charges +€4,078
up €4,078 (+540%), from €756 to €4,834
- Gross operating margin -€3,356
down €3,356 (-4.0%), from €82,966 to €79,609
- Taxes -€3,002
down €3,002 (-16.7%), from €18,026 to €15,025
- Depreciation +€857
up €857 (+45.7%), from €1,877 to €2,735
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 | €177,804 | €184,321 | +€6,517 | +3.7% |
| Fixed assets | 21/28 | €13,596 | €13,695 | +€99 | +0.7% |
| Tangible fixed assets | 22/27 | €13,596 | €13,695 | +€99 | +0.7% |
| Furniture and vehicles | 24 | €11,576 | €9,471 | -€2,105 | -18.2% |
| Other tangible fixed assets | 26 | €2,020 | €4,224 | +€2,204 | +109% |
| Current assets | 29/58 | €164,208 | €170,626 | +€6,417 | +3.9% |
| Amounts receivable within one year | 40/41 | €97,461 | €130,698 | +€33,237 | +34.1% |
| Trade receivables | 40 | €89,947 | €113,188 | +€23,240 | +25.8% |
| Other amounts receivable | 41 | €7,514 | €17,510 | +€9,996 | +133% |
| Cash at bank and in hand | 54/58 | €64,910 | €38,989 | -€25,921 | -39.9% |
| Deferred charges and accrued income | 490/1 | €1,837 | €939 | -€899 | -48.9% |
| Total equity and liabilities | 10/49 | €177,804 | €184,321 | +€6,517 | +3.7% |
| Equity | 10/15 | €72,981 | €129,116 | +€56,135 | +76.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,981 | €124,116 | +€56,135 | +82.6% |
| Distributable reserves | 133 | €67,981 | €124,116 | +€56,135 | +82.6% |
| Amounts payable | 17/49 | €104,824 | €55,205 | -€49,619 | -47.3% |
| Amounts payable within one year | 42/48 | €102,729 | €49,776 | -€52,954 | -51.5% |
| Trade debts | 44 | €1,959 | €1,261 | -€698 | -35.6% |
| Suppliers | 440/4 | €1,959 | €1,261 | -€698 | -35.6% |
| Taxes, remuneration and social security | 45 | €39,713 | €9,610 | -€30,104 | -75.8% |
| Taxes | 450/3 | €36,474 | €6,370 | -€30,104 | -82.5% |
| Remuneration and social security | 454/9 | €3,239 | €3,239 | = | 0.0% |
| Other amounts payable | 47/48 | €61,057 | €38,905 | -€22,152 | -36.3% |
| Accrued charges and deferred income | 492/3 | €2,094 | €5,429 | +€3,335 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €2,735 | +€857 | +45.7% |
| Other operating charges | 640/8 | €1,050 | €881 | -€169 | -16.1% |
| Gross operating margin | 9900 | €82,966 | €79,609 | -€3,356 | -4.0% |
| Operating profit (loss) | 9901 | €80,039 | €75,994 | -€4,045 | -5.1% |
| Financial income | 75/76B | €6,115 | €0 | -€6,115 | -100.0% |
| Recurring financial income | 75 | €6,115 | €0 | -€6,115 | -100.0% |
| Financial charges | 65/66B | €756 | €4,834 | +€4,078 | +540% |
| Recurring financial charges | 65 | €756 | €4,834 | +€4,078 | +540% |
| Profit (loss) for the period before taxes | 9903 | €85,398 | €71,160 | -€14,238 | -16.7% |
| Income taxes | 67/77 | €18,026 | €15,025 | -€3,002 | -16.7% |
| Profit (loss) for the period | 9904 | €67,372 | €56,135 | -€11,237 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,372 | €56,135 | -€11,237 | -16.7% |
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 30 October 2026 via checked.be.