WANOFIN: 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.
WANOFIN
Largest movements
- Receivables within one year +€28,572
up €28,572, from €0 to €28,572
of which Other amounts receivable: +€28,572
- Current investments -€24,735
down €24,735 (-6.6%), from €374,735 to €350,000
- Cash -€17,334
down €17,334 (-15.9%), from €108,780 to €91,446
mainly Receivables within one year (-€28,572) and Net result for the year (-€21,214)
- Deferred charges and accrued income -€11,511
down €11,511 (-5.1%), from €224,279 to €212,768
- Reserves -€21,214
down €21,214 (-4.2%), from €508,530 to €487,316
- Gross operating margin -€105,783
down €105,783 (-8.9%), from €1.2m to €1.1m
- Taxes -€36,011
down €36,011 (-87.9%), from €40,985 to €4,974
- Staff costs +€32,253
up €32,253 (+3.0%), from €1.1m to €1.1m
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 | €711,877 | €684,878 | -€26,999 | -3.8% |
| Fixed assets | 21/28 | €4,083 | €2,091 | -€1,992 | -48.8% |
| Tangible fixed assets | 22/27 | €4,083 | €2,091 | -€1,992 | -48.8% |
| Plant, machinery and equipment | 23 | €393 | €0 | -€393 | -100% |
| Furniture and vehicles | 24 | €3,690 | €2,091 | -€1,599 | -43.3% |
| Current assets | 29/58 | €707,794 | €682,787 | -€25,007 | -3.5% |
| Amounts receivable within one year | 40/41 | €0 | €28,572 | +€28,572 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €28,572 | +€28,572 | |
| Current investments | 50/53 | €374,735 | €350,000 | -€24,735 | -6.6% |
| Cash at bank and in hand | 54/58 | €108,780 | €91,446 | -€17,334 | -15.9% |
| Deferred charges and accrued income | 490/1 | €224,279 | €212,768 | -€11,511 | -5.1% |
| Total equity and liabilities | 10/49 | €711,877 | €684,878 | -€26,999 | -3.8% |
| Equity | 10/15 | €528,530 | €507,316 | -€21,214 | -4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €508,530 | €487,316 | -€21,214 | -4.2% |
| Distributable reserves | 133 | €508,530 | €487,316 | -€21,214 | -4.2% |
| Amounts payable | 17/49 | €183,347 | €177,562 | -€5,785 | -3.2% |
| Amounts payable within one year | 42/48 | €181,270 | €176,368 | -€4,902 | -2.7% |
| Trade debts | 44 | €56,137 | €56,876 | +€740 | +1.3% |
| Suppliers | 440/4 | €56,137 | €56,876 | +€740 | +1.3% |
| Taxes, remuneration and social security | 45 | €124,917 | €119,404 | -€5,513 | -4.4% |
| Taxes | 450/3 | €6,309 | €0 | -€6,309 | -100% |
| Remuneration and social security | 454/9 | €118,609 | €119,404 | +€795 | +0.7% |
| Other amounts payable | 47/48 | €216 | €87 | -€128 | -59.5% |
| Accrued charges and deferred income | 492/3 | €2,077 | €1,194 | -€882 | -42.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,065,737 | €1,097,990 | +€32,253 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,009 | €1,992 | -€17 | -0.9% |
| Other operating charges | 640/8 | €2,900 | €1,227 | -€1,673 | -57.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,191,891 | €1,086,108 | -€105,783 | -8.9% |
| Operating profit (loss) | 9901 | €121,245 | -€15,102 | -€136,346 | |
| Financial income | 75/76B | €8,947 | €8,786 | -€161 | -1.8% |
| Recurring financial income | 75 | €8,947 | €8,786 | -€161 | -1.8% |
| Financial charges | 65/66B | €9,365 | €9,925 | +€560 | +6.0% |
| Recurring financial charges | 65 | €9,365 | €9,925 | +€560 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €120,827 | -€16,240 | -€137,067 | |
| Income taxes | 67/77 | €40,985 | €4,974 | -€36,011 | -87.9% |
| Profit (loss) for the period | 9904 | €79,842 | -€21,214 | -€101,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,842 | -€21,214 | -€101,057 |
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 14 October 2026 via checked.be.