WANYA: 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.
WANYA
Largest movements
- Cash +€122,937
up €122,937 (+400%), from €30,747 to €153,685
mainly Net result for the year (+€94,168) and Receivables within one year (+€17,126)
- Receivables within one year -€17,126
down €17,126 (-47.8%), from €35,807 to €18,681
of which Trade receivables: -€17,178
- Reserves +€94,168
up €94,168 (+205%), from €45,996 to €140,164
of which Distributable reserves: +€94,168
- Tax, wage and social debts +€11,162
up €11,162 (+130%), from €8,587 to €19,749
of which Taxes: +€13,642
- Other debts +€4,738
new in 2025: €4,738
- Trade debts -€3,840
down €3,840 (-64.1%), from €5,993 to €2,154
- Debts after one year -€3,671
down €3,671 (-22.5%), from €16,306 to €12,634
- Gross operating margin +€105,060
up €105,060 (+192%), from €54,644 to €159,703
- Taxes +€36,551
up €36,551 (+302%), from €12,099 to €48,650
- Staff costs -€8,142
down €8,142 (-59.7%), from €13,645 to €5,503
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 | €101,918 | €205,851 | +€103,933 | +102% |
| Fixed assets | 21/28 | €30,363 | €28,485 | -€1,878 | -6.2% |
| Tangible fixed assets | 22/27 | €26,563 | €24,685 | -€1,878 | -7.1% |
| Plant, machinery and equipment | 23 | €3,012 | €1,945 | -€1,067 | -35.4% |
| Furniture and vehicles | 24 | €23,551 | €22,740 | -€811 | -3.4% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €71,554 | €177,366 | +€105,812 | +148% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,807 | €18,681 | -€17,126 | -47.8% |
| Trade receivables | 40 | €27,900 | €10,722 | -€17,178 | -61.6% |
| Other amounts receivable | 41 | €7,907 | €7,959 | +€52 | +0.7% |
| Cash at bank and in hand | 54/58 | €30,747 | €153,685 | +€122,937 | +400% |
| Total equity and liabilities | 10/49 | €101,918 | €205,851 | +€103,933 | +102% |
| Equity | 10/15 | €64,668 | €158,836 | +€94,168 | +146% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,996 | €140,164 | +€94,168 | +205% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,136 | €138,304 | +€94,168 | +213% |
| Profit (loss) carried forward | 14 | €72 | €72 | = | 0.0% |
| Amounts payable | 17/49 | €37,250 | €47,015 | +€9,765 | +26.2% |
| Amounts payable after more than one year | 17 | €16,306 | €12,634 | -€3,671 | -22.5% |
| Financial debts | 170/4 | €16,306 | €12,634 | -€3,671 | -22.5% |
| Amounts payable within one year | 42/48 | €20,944 | €34,381 | +€13,437 | +64.2% |
| Current portion of amounts payable after more than one year | 42 | €5,840 | €7,739 | +€1,899 | +32.5% |
| Financial debts | 43 | €523 | - | -€523 | |
| Credit institutions | 430/8 | €523 | - | -€523 | |
| Trade debts | 44 | €5,993 | €2,154 | -€3,840 | -64.1% |
| Suppliers | 440/4 | €5,993 | €2,154 | -€3,840 | -64.1% |
| Taxes, remuneration and social security | 45 | €8,587 | €19,749 | +€11,162 | +130% |
| Taxes | 450/3 | €6,107 | €19,749 | +€13,642 | +223% |
| Remuneration and social security | 454/9 | €2,480 | - | -€2,480 | |
| Other amounts payable | 47/48 | - | €4,738 | +€4,738 | |
| Remuneration, social security and pensions | 62 | €13,645 | €5,503 | -€8,142 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,280 | €8,605 | +€1,325 | +18.2% |
| Other operating charges | 640/8 | €432 | €1,400 | +€968 | +224% |
| Gross operating margin | 9900 | €54,644 | €159,703 | +€105,060 | +192% |
| Operating profit (loss) | 9901 | €33,287 | €144,195 | +€110,908 | +333% |
| Financial income | 75/76B | €10 | €814 | +€804 | +7,931% |
| Recurring financial income | 75 | €10 | €814 | +€804 | +7,931% |
| Financial charges | 65/66B | €1,734 | €2,191 | +€456 | +26.3% |
| Recurring financial charges | 65 | €1,734 | €2,191 | +€456 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €31,563 | €142,818 | +€111,256 | +352% |
| Income taxes | 67/77 | €12,099 | €48,650 | +€36,551 | +302% |
| Profit (loss) for the period | 9904 | €19,463 | €94,168 | +€74,705 | +384% |
| Profit (loss) for the period to be appropriated | 9905 | €19,463 | €94,168 | +€74,705 | +384% |
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 24 October 2026 via checked.be.