WANU: what changed
Two fiscal 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.
WANU
Largest movements
- Tangible fixed assets -€5,566
down €5,566 (-19.9%), from €27,954 to €22,388
of which Furniture and vehicles: -€2,866
- Deferred charges and accrued income +€388
up €388 (+180.1%), from €216 to €604
- Other debts +€21,244
up €21,244 (+68.2%), from €31,158 to €52,402
- Profit (loss) carried forward -€19,829
down €19,829 (-28.8%), from -€68,950 to -€88,779
- Debts after one year -€5,634
down €5,634 (-31.9%), from €17,650 to €12,016
- Trade debts -€1,087
down €1,087 (-3.8%), from €28,437 to €27,350
- Gross operating margin +€9,847
up €9,847 (+46.0%), from -€21,392 to -€11,545
- Other operating charges +€436
up €436 (+49.6%), from €879 to €1,315
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.
Cash bridge derived
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 | €33,601 | €28,623 | -€4,978 | -14.8% |
| Fixed assets | 21/28 | €29,712 | €24,146 | -€5,566 | -18.7% |
| Tangible fixed assets | 22/27 | €27,954 | €22,388 | -€5,566 | -19.9% |
| Plant, machinery and equipment | 23 | €881 | €420 | -€460 | -52.3% |
| Furniture and vehicles | 24 | €11,207 | €8,341 | -€2,866 | -25.6% |
| Other tangible fixed assets | 26 | €15,866 | €13,627 | -€2,239 | -14.1% |
| Financial fixed assets | 28 | €1,758 | €1,758 | = | 0.0% |
| Current assets | 29/58 | €3,889 | €4,477 | +€588 | +15.1% |
| Amounts receivable within one year | 40/41 | - | €223 | +€223 | |
| Trade receivables | 40 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €3,673 | €3,650 | -€23 | -0.6% |
| Deferred charges and accrued income | 490/1 | €216 | €604 | +€388 | +180.1% |
| Total equity and liabilities | 10/49 | €33,601 | €28,623 | -€4,978 | -14.8% |
| Equity | 10/15 | -€48,950 | -€68,779 | -€19,829 | -40.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,950 | -€88,779 | -€19,829 | -28.8% |
| Amounts payable | 17/49 | €82,551 | €97,401 | +€14,851 | +18.0% |
| Amounts payable after more than one year | 17 | €17,650 | €12,016 | -€5,634 | -31.9% |
| Financial debts | 170/4 | €17,650 | €12,016 | -€5,634 | -31.9% |
| Amounts payable within one year | 42/48 | €64,901 | €85,385 | +€20,484 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €5,306 | €5,634 | +€328 | +6.2% |
| Trade debts | 44 | €28,437 | €27,350 | -€1,087 | -3.8% |
| Suppliers | 440/4 | €28,437 | €27,350 | -€1,087 | -3.8% |
| Other amounts payable | 47/48 | €31,158 | €52,402 | +€21,244 | +68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,533 | €5,566 | +€33 | +0.6% |
| Other operating charges | 640/8 | €879 | €1,315 | +€436 | +49.6% |
| Gross operating margin | 9900 | -€21,392 | -€11,545 | +€9,847 | +46.0% |
| Operating profit (loss) | 9901 | -€27,804 | -€18,426 | +€9,378 | +33.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -16.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -16.7% |
| Financial charges | 65/66B | €1,532 | €1,403 | -€128 | -8.4% |
| Recurring financial charges | 65 | €1,532 | €1,403 | -€128 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,335 | -€19,829 | +€9,507 | +32.4% |
| Profit (loss) for the period | 9904 | -€29,335 | -€19,829 | +€9,507 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,335 | -€19,829 | +€9,507 | +32.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.