WANSART CONSTRUCTION: 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.
WANSART CONSTRUCTION
Largest movements
- Cash +€11,987
up €11,987 (+355%), from €3,380 to €15,367
mainly Net result for the year (+€13,038) and Other debts (+€11,200)
- Tangible fixed assets -€6,311
down €6,311 (-3.6%), from €176,427 to €170,116
- Trade debts -€21,294
down €21,294 (-52.3%), from €40,730 to €19,436
- Profit (loss) carried forward +€13,038
up €13,038 (+11.3%), from €115,806 to €128,844
- Other debts +€11,200
up €11,200 (+1,867%), from €600 to €11,800
- Tax, wage and social debts +€4,513
up €4,513 (+505%), from €893 to €5,406
- Purchases and services +€174,427
new in 2025: €174,427
- Gross operating margin +€22,792
up €22,792 (+240%), from €9,498 to €32,290
- Financial charges +€3,885
up €3,885 (+5,250%), from €74 to €3,959
- Taxes +€3,850
up €3,850 (+426%), from €903 to €4,753
- Staff costs +€3,031
new in 2025: €3,031
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 | €180,109 | €187,566 | +€7,457 | +4.1% |
| Fixed assets | 21/28 | €176,551 | €170,240 | -€6,311 | -3.6% |
| Tangible fixed assets | 22/27 | €176,427 | €170,116 | -€6,311 | -3.6% |
| Land and buildings | 22 | €176,427 | €170,116 | -€6,311 | -3.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €3,558 | €17,326 | +€13,768 | +387% |
| Amounts receivable within one year | 40/41 | - | €1,230 | +€1,230 | |
| Trade receivables | 40 | - | €68 | +€68 | |
| Other amounts receivable | 41 | - | €1,162 | +€1,162 | |
| Cash at bank and in hand | 54/58 | €3,380 | €15,367 | +€11,987 | +355% |
| Deferred charges and accrued income | 490/1 | €178 | €729 | +€551 | +310% |
| Total equity and liabilities | 10/49 | €180,109 | €187,566 | +€7,457 | +4.1% |
| Equity | 10/15 | €136,266 | €149,304 | +€13,038 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,806 | €128,844 | +€13,038 | +11.3% |
| Amounts payable | 17/49 | €43,843 | €38,262 | -€5,581 | -12.7% |
| Amounts payable within one year | 42/48 | €43,843 | €38,262 | -€5,581 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €1,620 | €1,620 | = | 0.0% |
| Trade debts | 44 | €40,730 | €19,436 | -€21,294 | -52.3% |
| Suppliers | 440/4 | €40,730 | €19,436 | -€21,294 | -52.3% |
| Taxes, remuneration and social security | 45 | €893 | €5,406 | +€4,513 | +505% |
| Taxes | 450/3 | €893 | €5,406 | +€4,513 | +505% |
| Other amounts payable | 47/48 | €600 | €11,800 | +€11,200 | +1,867% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €174,427 | +€174,427 | |
| Remuneration, social security and pensions | 62 | - | €3,031 | +€3,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,249 | €6,311 | +€62 | +1.0% |
| Other operating charges | 640/8 | €1,462 | €1,510 | +€48 | +3.3% |
| Gross operating margin | 9900 | €9,498 | €32,290 | +€22,792 | +240% |
| Operating profit (loss) | 9901 | €1,787 | €21,438 | +€19,651 | +1,100% |
| Financial income | 75/76B | €588 | €312 | -€276 | -46.9% |
| Recurring financial income | 75 | €588 | €312 | -€276 | -46.9% |
| Financial charges | 65/66B | €74 | €3,959 | +€3,885 | +5,250% |
| Recurring financial charges | 65 | €74 | €3,959 | +€3,885 | +5,250% |
| Profit (loss) for the period before taxes | 9903 | €2,301 | €17,791 | +€15,490 | +673% |
| Income taxes | 67/77 | €903 | €4,753 | +€3,850 | +426% |
| Profit (loss) for the period | 9904 | €1,398 | €13,038 | +€11,640 | +833% |
| Profit (loss) for the period to be appropriated | 9905 | €1,398 | €13,038 | +€11,640 | +833% |
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 27 October 2026 via checked.be.