WONDER & JM: 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.
WONDER & JM
Largest movements
- Receivables within one year +€7,062
up €7,062 (+67.6%), from €10,441 to €17,503
of which Trade receivables: +€8,150
- Tangible fixed assets -€6,851
down €6,851 (-25.9%), from €26,483 to €19,632
of which Furniture and vehicles: -€6,391
- Other debts +€11,222
up €11,222 (+36.4%), from €30,821 to €42,042
- Profit (loss) carried forward -€8,327
down €8,327 (-59.5%), from -€13,986 to -€22,313
- Trade debts -€3,229
down €3,229 (-93.6%), from €3,451 to €221
- Tax, wage and social debts +€856
up €856 (+5.4%), from €15,818 to €16,674
of which Taxes: +€856
- Gross operating margin +€20,984
up €20,984, from -€10,518 to €10,466
- Financial charges +€9,989
up €9,989 (+7,803%), from €128 to €10,117
of which Non-recurring financial charges: +€10,000
- Depreciation +€3,195
up €3,195 (+87.4%), from €3,655 to €6,851
- Other operating charges -€569
down €569 (-23.7%), from €2,399 to €1,830
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 | €38,103 | €38,625 | +€522 | +1.4% |
| Fixed assets | 21/28 | €26,483 | €19,632 | -€6,851 | -25.9% |
| Tangible fixed assets | 22/27 | €26,483 | €19,632 | -€6,851 | -25.9% |
| Furniture and vehicles | 24 | €25,563 | €19,172 | -€6,391 | -25.0% |
| Other tangible fixed assets | 26 | €920 | €460 | -€460 | -50.0% |
| Current assets | 29/58 | €11,620 | €18,992 | +€7,372 | +63.4% |
| Amounts receivable within one year | 40/41 | €10,441 | €17,503 | +€7,062 | +67.6% |
| Trade receivables | 40 | €9,352 | €17,503 | +€8,150 | +87.1% |
| Other amounts receivable | 41 | €1,089 | - | -€1,089 | |
| Cash at bank and in hand | 54/58 | €1,179 | €1,490 | +€311 | +26.4% |
| Total equity and liabilities | 10/49 | €38,103 | €38,625 | +€522 | +1.4% |
| Equity | 10/15 | -€11,986 | -€20,313 | -€8,327 | -69.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,986 | -€22,313 | -€8,327 | -59.5% |
| Amounts payable | 17/49 | €50,089 | €58,937 | +€8,848 | +17.7% |
| Amounts payable within one year | 42/48 | €50,089 | €58,937 | +€8,848 | +17.7% |
| Trade debts | 44 | €3,451 | €221 | -€3,229 | -93.6% |
| Suppliers | 440/4 | €3,451 | €221 | -€3,229 | -93.6% |
| Taxes, remuneration and social security | 45 | €15,818 | €16,674 | +€856 | +5.4% |
| Taxes | 450/3 | €818 | €1,674 | +€856 | +105% |
| Remuneration and social security | 454/9 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 47/48 | €30,821 | €42,042 | +€11,222 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,655 | €6,851 | +€3,195 | +87.4% |
| Other operating charges | 640/8 | €2,399 | €1,830 | -€569 | -23.7% |
| Gross operating margin | 9900 | -€10,518 | €10,466 | +€20,984 | |
| Operating profit (loss) | 9901 | -€16,572 | €1,785 | +€18,358 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €128 | €10,117 | +€9,989 | +7,803% |
| Recurring financial charges | 65 | €128 | €117 | -€11 | -8.4% |
| Non-recurring financial charges | 66B | - | €10,000 | +€10,000 | |
| Profit (loss) for the period before taxes | 9903 | -€16,700 | -€8,327 | +€8,374 | +50.1% |
| Profit (loss) for the period | 9904 | -€16,700 | -€8,327 | +€8,374 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,700 | -€8,327 | +€8,374 | +50.1% |
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 28 October 2026 via checked.be.