WANG CAI: 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.
WANG CAI
Largest movements
- Cash +€14,113
up €14,113 (+33.1%), from €42,668 to €56,780
mainly Net result for the year (+€15,077) and Stocks and contracts (+€749)
- Stocks and contracts -€749
down €749 (-24.1%), from €3,112 to €2,363
- Receivables within one year +€730
up €730 (+1,047%), from €70 to €800
- Profit (loss) carried forward +€15,077
up €15,077 (+86.2%), from -€17,483 to -€2,406
- Other debts -€798
down €798 (-48.7%), from €1,640 to €842
- Gross operating margin -€1,494
down €1,494 (-8.6%), from €17,411 to €15,918
- Financial charges +€420
up €420 (+186%), from €226 to €646
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 | €46,591 | €60,617 | +€14,026 | +30.1% |
| Fixed assets | 21/28 | €101 | - | -€101 | |
| Tangible fixed assets | 22/27 | €101 | - | -€101 | |
| Furniture and vehicles | 24 | €101 | - | -€101 | |
| Current assets | 29/58 | €46,490 | €60,617 | +€14,127 | +30.4% |
| Stocks and contracts in progress | 3 | €3,112 | €2,363 | -€749 | -24.1% |
| Stocks | 30/36 | €3,112 | €2,363 | -€749 | -24.1% |
| Amounts receivable within one year | 40/41 | €70 | €800 | +€730 | +1,047% |
| Trade receivables | 40 | €70 | €800 | +€730 | +1,047% |
| Cash at bank and in hand | 54/58 | €42,668 | €56,780 | +€14,113 | +33.1% |
| Deferred charges and accrued income | 490/1 | €640 | €673 | +€33 | +5.2% |
| Total equity and liabilities | 10/49 | €46,591 | €60,617 | +€14,026 | +30.1% |
| Equity | 10/15 | €42,644 | €57,721 | +€15,077 | +35.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €15,127 | €15,127 | = | 0.0% |
| Distributable reserves | 133 | €15,127 | €15,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,483 | -€2,406 | +€15,077 | +86.2% |
| Amounts payable | 17/49 | €3,947 | €2,896 | -€1,051 | -26.6% |
| Amounts payable within one year | 42/48 | €3,757 | €2,896 | -€861 | -22.9% |
| Trade debts | 44 | €1,600 | €1,229 | -€371 | -23.2% |
| Suppliers | 440/4 | €1,600 | €1,229 | -€371 | -23.2% |
| Taxes, remuneration and social security | 45 | €517 | €825 | +€309 | +59.7% |
| Taxes | 450/3 | €517 | €825 | +€309 | +59.7% |
| Other amounts payable | 47/48 | €1,640 | €842 | -€798 | -48.7% |
| Accrued charges and deferred income | 492/3 | €190 | - | -€190 | |
| Non-recurring operating income | 76A | €369 | €1,005 | +€636 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €101 | +€0 | 0.0% |
| Gross operating margin | 9900 | €17,411 | €15,918 | -€1,494 | -8.6% |
| Operating profit (loss) | 9901 | €17,311 | €15,817 | -€1,494 | -8.6% |
| Financial income | 75/76B | €32 | €90 | +€59 | +186% |
| Recurring financial income | 75 | €32 | €90 | +€59 | +186% |
| Financial charges | 65/66B | €226 | €646 | +€420 | +186% |
| Recurring financial charges | 65 | €226 | €646 | +€420 | +186% |
| Profit (loss) for the period before taxes | 9903 | €17,116 | €15,262 | -€1,855 | -10.8% |
| Income taxes | 67/77 | €178 | €184 | +€7 | +3.8% |
| Profit (loss) for the period | 9904 | €16,939 | €15,077 | -€1,862 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,939 | €15,077 | -€1,862 | -11.0% |
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 20 October 2026 via checked.be.