WANSART Pascal: 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 Pascal
Largest movements
- Receivables within one year -€26,449
down €26,449 (-80.0%), from €33,062 to €6,613
of which Trade receivables: -€25,489
- Tangible fixed assets -€18,690
down €18,690 (-6.7%), from €277,261 to €258,571
of which Plant, machinery and equipment: -€20,347
- Debts after one year -€24,301
down €24,301 (-5.6%), from €433,747 to €409,446
of which Financial debts: -€15,850
- Trade debts -€14,786
down €14,786 (-33.3%), from €44,383 to €29,597
- Gross operating margin +€19,030
up €19,030 (+41.7%), from €45,658 to €64,688
- Financial income -€17,166
down €17,166 (-99.5%), from €17,257 to €90
- Depreciation +€9,999
up €9,999 (+25.7%), from €38,893 to €48,892
- Financial charges +€2,662
up €2,662 (+98.1%), from €2,713 to €5,375
- Taxes -€2,221
down €2,221 (-76.7%), from €2,897 to €676
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 | €726,626 | €688,697 | -€37,929 | -5.2% |
| Fixed assets | 21/28 | €297,428 | €279,946 | -€17,483 | -5.9% |
| Tangible fixed assets | 22/27 | €277,261 | €258,571 | -€18,690 | -6.7% |
| Land and buildings | 22 | €84,996 | €90,061 | +€5,066 | +6.0% |
| Plant, machinery and equipment | 23 | €113,544 | €93,197 | -€20,347 | -17.9% |
| Furniture and vehicles | 24 | €78,721 | €75,312 | -€3,409 | -4.3% |
| Financial fixed assets | 28 | €20,168 | €21,375 | +€1,207 | +6.0% |
| Current assets | 29/58 | €429,198 | €408,752 | -€20,446 | -4.8% |
| Stocks and contracts in progress | 3 | €336,200 | €339,500 | +€3,300 | +1.0% |
| Stocks | 30/36 | €336,200 | €339,500 | +€3,300 | +1.0% |
| Amounts receivable within one year | 40/41 | €33,062 | €6,613 | -€26,449 | -80.0% |
| Trade receivables | 40 | €31,362 | €5,873 | -€25,489 | -81.3% |
| Other amounts receivable | 41 | €1,700 | €740 | -€960 | -56.5% |
| Cash at bank and in hand | 54/58 | €57,605 | €60,400 | +€2,795 | +4.9% |
| Deferred charges and accrued income | 490/1 | €2,330 | €2,239 | -€92 | -3.9% |
| Total equity and liabilities | 10/49 | €726,626 | €688,697 | -€37,929 | -5.2% |
| Equity | 10/15 | €150,009 | €154,385 | +€4,376 | +2.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €129,549 | €133,925 | +€4,376 | +3.4% |
| Distributable reserves | 133 | €129,549 | €133,925 | +€4,376 | +3.4% |
| Amounts payable | 17/49 | €576,617 | €534,312 | -€42,305 | -7.3% |
| Amounts payable after more than one year | 17 | €433,747 | €409,446 | -€24,301 | -5.6% |
| Financial debts | 170/4 | €151,745 | €135,895 | -€15,850 | -10.4% |
| Other amounts payable | 178/9 | €282,002 | €273,551 | -€8,451 | -3.0% |
| Amounts payable within one year | 42/48 | €142,870 | €124,866 | -€18,004 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €37,595 | €38,528 | +€933 | +2.5% |
| Trade debts | 44 | €44,383 | €29,597 | -€14,786 | -33.3% |
| Suppliers | 440/4 | €44,383 | €29,597 | -€14,786 | -33.3% |
| Taxes, remuneration and social security | 45 | €5,005 | €1,253 | -€3,752 | -75.0% |
| Taxes | 450/3 | €5,005 | €1,253 | -€3,752 | -75.0% |
| Other amounts payable | 47/48 | €55,887 | €55,488 | -€398 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,893 | €48,892 | +€9,999 | +25.7% |
| Other operating charges | 640/8 | €2,457 | €2,559 | +€103 | +4.2% |
| Gross operating margin | 9900 | €45,658 | €64,688 | +€19,030 | +41.7% |
| Operating profit (loss) | 9901 | €4,308 | €13,237 | +€8,929 | +207% |
| Financial income | 75/76B | €17,257 | €90 | -€17,166 | -99.5% |
| Recurring financial income | 75 | €17,257 | €90 | -€17,166 | -99.5% |
| Financial charges | 65/66B | €2,713 | €5,375 | +€2,662 | +98.1% |
| Recurring financial charges | 65 | €2,713 | €5,375 | +€2,662 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | €18,852 | €7,952 | -€10,900 | -57.8% |
| Income taxes | 67/77 | €2,897 | €676 | -€2,221 | -76.7% |
| Profit (loss) for the period | 9904 | €15,955 | €7,276 | -€8,679 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,955 | €7,276 | -€8,679 | -54.4% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.