First things first. The stock tire size for 240 wagons is 185-14, not 185/70-14 (that's the stock size for the sedan). The former has an aspect ratio or 78, so by calculation the OD is 25.36 in. (My spreadsheet for calculating tire sizes is in inches and diameters.)
185-14 25.36
185/70-14 24.20
185/65-14 23.47
205/65-14 24.49
Thus your winter tire will show a +7.5% speedo error, and your summer tire will have a 3.4% error.
Bear in mind that these are 'theoretical' diameters. Tire mfrs show slightly different diameters in their specs, but not enough to bother with. Tread wear, vehicle loading and inflation pressure also contribute to small variations in 'true' diameter.
I'm curious how you attempted to calibrate your speedo - did you have a measured mile (or km)? Calibrating against the tach is unreliable unless the tach itself is calibrated. At any rate, if you are showing an indicated 80 at a known 65 kph, that's a 23% difference, far more than what tires sizes would account for. Is it possible your rear axle gearing has been changed, or that your car's speedo was replaced by a previous owner with the incorrect unit?
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