WANTEN: 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.
What changed
WANTEN
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €1.1m+€134,791
Equity
€32.2m
2024 · €32.4m-€224,174
Cash
€68,887
2024 · €78,856-€9,969
Balance sheet total
€33.2m
2024 · €34.0m-€811,663
Largest movements
Assets
- Deferred charges and accrued income -€1.4m
down €1.4m (-96.5%), from €1.4m to €51,110
Equity and liabilities
- Other debts -€581,707
down €581,707 (-41.8%), from €1.4m to €811,499
Income statement
- Services and other goods -€367,560
down €367,560 (-25.8%), from €1.4m to €1.1m
- Taxes +€83,404
up €83,404 (+35.0%), from €238,011 to €321,415
- Other operating charges +€31,142
up €31,142 (+72.6%), from €42,921 to €74,064
- Financial income -€26,829
down €26,829 (-1.6%), from €1.6m to €1.6m
of which Financial income: -€26,787
- Write-downs -€25,581
down €25,581 (-3,378%), from -€757 to -€26,339
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.
Result 2024
€1.1m
Turnover
-€430
Other operating income
+€21,681
Goods and materials
-€1,887
Services and other goods
+€367,560
Depreciation
-€3,156
Write-downs
+€25,581
Other operating charges
-€31,142
Other operating items
-€238,101
Financial income
-€26,829
Financial charges
-€1,256
Taxes
-€83,404
Deferred taxes and other
+€106,173
Result 2025
€1.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.9m
Investment
-€525,436
Financing
-€1.4m
Cash 2024
€78,856
From operations (derived)
+€1.9m
Net result for the year
+€1.2m
Depreciation
+€208,185
Receivables after one year
-€117,556
Receivables within one year
-€161,939
Deferred charges and accrued income
+€1.4m
Smaller working-capital items
-€5,783
Other debts
-€581,707
Investment (derived)
-€525,436
Investment in fixed assets (net)
-€525,436
Financing
-€1.4m
Contributions, distributions and other
-€1.4m
Cash 2025
€68,887
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,022,232 | €33,210,569 | -€811,663 | -2.4% |
| Fixed assets | 21/28 | €7,168,197 | €7,485,448 | +€317,251 | +4.4% |
| Tangible fixed assets | 22/27 | €4,316,909 | €4,634,160 | +€317,251 | +7.3% |
| Land and buildings | 22 | €4,030,800 | €4,428,175 | +€397,375 | +9.9% |
| Plant, machinery and equipment | 23 | €990 | €735 | -€254 | -25.7% |
| Furniture and vehicles | 24 | €285,120 | €205,250 | -€79,870 | -28.0% |
| Financial fixed assets | 28 | €2,851,288 | €2,851,288 | = | 0.0% |
| Affiliated companies | 280/1 | €2,849,776 | €2,849,776 | = | 0.0% |
| Participating interests | 280 | €2,849,776 | €2,849,776 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,512 | €1,512 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,512 | €1,512 | = | 0.0% |
| Current assets | 29/58 | €26,854,035 | €25,725,120 | -€1.1m | -4.2% |
| Amounts receivable after more than one year | 29 | €23,476,281 | €23,593,837 | +€117,556 | +0.5% |
| Other amounts receivable | 291 | €23,476,281 | €23,593,837 | +€117,556 | +0.5% |
| Amounts receivable within one year | 40/41 | €1,849,348 | €2,011,286 | +€161,939 | +8.8% |
| Trade receivables | 40 | €3,805 | €20,262 | +€16,457 | +433% |
| Other amounts receivable | 41 | €1,845,543 | €1,991,024 | +€145,482 | +7.9% |
| Cash at bank and in hand | 54/58 | €78,856 | €68,887 | -€9,969 | -12.6% |
| Deferred charges and accrued income | 490/1 | €1,449,550 | €51,110 | -€1.4m | -96.5% |
| Total equity and liabilities | 10/49 | €34,022,232 | €33,210,569 | -€811,663 | -2.4% |
| Equity | 10/15 | €32,440,291 | €32,216,117 | -€224,174 | -0.7% |
| Contributions | 10/11 | €132,757 | €132,757 | = | 0.0% |
| Capital | 10 | €132,757 | €132,757 | = | 0.0% |
| Issued capital | 100 | €132,757 | €132,757 | = | 0.0% |
| Reserves | 13 | €32,307,534 | €32,083,360 | -€224,174 | -0.7% |
| Non-distributable reserves | 130/1 | €13,276 | €13,276 | = | 0.0% |
| Legal reserve | 130 | €13,276 | €13,276 | = | 0.0% |
| Tax-exempt reserves | 132 | €368,553 | €359,132 | -€9,421 | -2.6% |
| Distributable reserves | 133 | €31,925,705 | €31,710,952 | -€214,753 | -0.7% |
| Provisions and deferred taxes | 16 | €114,374 | €111,234 | -€3,140 | -2.7% |
| Deferred taxes | 168 | €114,374 | €111,234 | -€3,140 | -2.7% |
| Amounts payable | 17/49 | €1,467,567 | €883,218 | -€584,349 | -39.8% |
| Amounts payable within one year | 42/48 | €1,465,854 | €880,822 | -€585,032 | -39.9% |
| Trade debts | 44 | €68,218 | €66,184 | -€2,034 | -3.0% |
| Suppliers | 440/4 | €68,218 | €66,184 | -€2,034 | -3.0% |
| Taxes, remuneration and social security | 45 | €4,429 | €3,139 | -€1,291 | -29.1% |
| Taxes | 450/3 | €4,429 | €3,139 | -€1,291 | -29.1% |
| Other amounts payable | 47/48 | €1,393,206 | €811,499 | -€581,707 | -41.8% |
| Accrued charges and deferred income | 492/3 | €1,713 | €2,395 | +€683 | +39.9% |
| Operating income | 70/76A | €1,455,219 | €1,309,020 | -€146,199 | -10.0% |
| Turnover | 70 | €712,375 | €711,945 | -€430 | -0.1% |
| Other operating income | 74 | €323,375 | €345,057 | +€21,681 | +6.7% |
| Non-recurring operating income | 76A | €419,469 | €252,018 | -€167,451 | -39.9% |
| Operating charges | 60/66A | €1,669,378 | €1,383,072 | -€286,306 | -17.2% |
| Goods for resale, raw materials and consumables | 60 | - | €1,887 | +€1,887 | |
| Purchases | 600/8 | - | €1,887 | +€1,887 | |
| Services and other goods | 61 | €1,422,185 | €1,054,625 | -€367,560 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,029 | €208,185 | +€3,156 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€757 | -€26,339 | -€25,581 | -3,378% |
| Other operating charges | 640/8 | €42,921 | €74,064 | +€31,142 | +72.6% |
| Non-recurring operating charges | 66A | - | €70,651 | +€70,651 | |
| Operating profit (loss) | 9901 | -€214,158 | -€74,052 | +€140,106 | +65.4% |
| Financial income | 75/76B | €1,635,237 | €1,608,408 | -€26,829 | -1.6% |
| Recurring financial income | 75 | €1,635,195 | €1,608,408 | -€26,787 | -1.6% |
| Income from current assets | 751 | €1,635,195 | €1,608,351 | -€26,843 | -1.6% |
| Other financial income | 752/9 | - | €57 | +€57 | |
| Non-recurring financial income | 76B | €42 | - | -€42 | |
| Financial charges | 65/66B | €9,048 | €10,304 | +€1,256 | +13.9% |
| Recurring financial charges | 65 | €9,048 | €10,304 | +€1,256 | +13.9% |
| Debt charges | 650 | €7,037 | €8,974 | +€1,937 | +27.5% |
| Other financial charges | 652/9 | €2,011 | €1,329 | -€681 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €1,412,030 | €1,524,052 | +€112,022 | +7.9% |
| Transfer from deferred taxes | 780 | €1,835 | €3,140 | +€1,306 | +71.2% |
| Transfer to deferred taxes | 680 | €104,867 | - | -€104,867 | |
| Income taxes | 67/77 | €238,011 | €321,415 | +€83,404 | +35.0% |
| Taxes | 670/3 | €238,011 | €321,415 | +€83,404 | +35.0% |
| Profit (loss) for the period | 9904 | €1,070,987 | €1,205,778 | +€134,791 | +12.6% |
| Transfer from tax-exempt reserves | 789 | €5,504 | €9,421 | +€3,917 | +71.2% |
| Transfer to tax-exempt reserves | 689 | €314,602 | - | -€314,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €761,889 | €1,215,199 | +€453,310 | +59.5% |
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 26 October 2026 via checked.be.