DE WASPOORT: 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.
DE WASPOORT
Largest movements
- Tangible fixed assets -€39,862
down €39,862 (-5.5%), from €722,928 to €683,066
of which Land and buildings: -€32,582
- Debts after one year -€51,900
down €51,900 (-9.4%), from €553,569 to €501,669
- Other debts +€19,569
up €19,569 (+26.6%), from €73,683 to €93,252
- Accrued charges and deferred income -€8,833
down €8,833 (-92.7%), from €9,531 to €698
- Reserves +€8,476
up €8,476 (+36.1%), from €23,471 to €31,947
- Other operating charges -€39,097
down €39,097 (-84.8%), from €46,123 to €7,026
- Gross operating margin +€26,837
up €26,837 (+55.4%), from €48,458 to €75,295
- Depreciation +€10,387
up €10,387 (+35.2%), from €29,475 to €39,862
- Financial charges +€8,896
up €8,896 (+80.6%), from €11,037 to €19,932
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 | €729,570 | €691,963 | -€37,607 | -5.2% |
| Fixed assets | 21/28 | €722,928 | €683,066 | -€39,862 | -5.5% |
| Tangible fixed assets | 22/27 | €722,928 | €683,066 | -€39,862 | -5.5% |
| Land and buildings | 22 | €645,594 | €613,012 | -€32,582 | -5.0% |
| Plant, machinery and equipment | 23 | €77,335 | €70,055 | -€7,280 | -9.4% |
| Current assets | 29/58 | €6,642 | €8,896 | +€2,255 | +33.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,681 | €5,084 | +€2,403 | +89.6% |
| Deferred charges and accrued income | 490/1 | €3,961 | €3,812 | -€149 | -3.7% |
| Total equity and liabilities | 10/49 | €729,570 | €691,963 | -€37,607 | -5.2% |
| Equity | 10/15 | €35,874 | €44,350 | +€8,476 | +23.6% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €23,471 | €31,947 | +€8,476 | +36.1% |
| Distributable reserves | 133 | €23,471 | €31,947 | +€8,476 | +36.1% |
| Amounts payable | 17/49 | €693,696 | €647,613 | -€46,083 | -6.6% |
| Amounts payable after more than one year | 17 | €553,569 | €501,669 | -€51,900 | -9.4% |
| Financial debts | 170/4 | €553,569 | €501,669 | -€51,900 | -9.4% |
| Amounts payable within one year | 42/48 | €130,596 | €145,245 | +€14,649 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €51,308 | €51,994 | +€686 | +1.3% |
| Trade debts | 44 | €5,606 | €0 | -€5,606 | -100% |
| Suppliers | 440/4 | €5,606 | €0 | -€5,606 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,683 | €93,252 | +€19,569 | +26.6% |
| Accrued charges and deferred income | 492/3 | €9,531 | €698 | -€8,833 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,475 | €39,862 | +€10,387 | +35.2% |
| Other operating charges | 640/8 | €46,123 | €7,026 | -€39,097 | -84.8% |
| Gross operating margin | 9900 | €48,458 | €75,295 | +€26,837 | +55.4% |
| Operating profit (loss) | 9901 | -€27,140 | €28,407 | +€55,547 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -3.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -3.0% |
| Financial charges | 65/66B | €11,037 | €19,932 | +€8,896 | +80.6% |
| Recurring financial charges | 65 | €11,037 | €19,932 | +€8,896 | +80.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,176 | €8,476 | +€46,651 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€38,176 | €8,476 | +€46,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,176 | €8,476 | +€46,651 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.