FAP WIELSBEKE: 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.
FAP WIELSBEKE
Largest movements
- Receivables within one year +€3.7m
up €3.7m (+611%), from €602,087 to €4.3m
- Tangible fixed assets -€970,843
down €970,843 (-85.1%), from €1.1m to €169,832
- Cash +€353,210
up €353,210 (+3,937%), from €8,972 to €362,182
mainly Net result for the year (+€2.3m) and Investment in fixed assets (net) (+€970,843)
- Reserves +€2.3m
up €2.3m (+167%), from €1.4m to €3.7m
of which Tax-exempt reserves: +€2.3m
- Provisions +€763,361
new in 2025: €763,361
- Tax, wage and social debts -€118,988
down €118,988 (-86.6%), from €137,349 to €18,362
- Accrued charges and deferred income +€96,382
up €96,382 (+1,550%), from €6,219 to €102,602
- Gross operating margin +€3.1m
up €3.1m (+102,707%), from €3,020 to €3.1m
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 | €1,751,733 | €4,814,147 | +€3.1m | +175% |
| Fixed assets | 21/28 | €1,140,675 | €169,832 | -€970,843 | -85.1% |
| Tangible fixed assets | 22/27 | €1,140,675 | €169,832 | -€970,843 | -85.1% |
| Land and buildings | 22 | €1,140,675 | €169,832 | -€970,843 | -85.1% |
| Current assets | 29/58 | €611,058 | €4,644,315 | +€4.0m | +660% |
| Amounts receivable within one year | 40/41 | €602,087 | €4,282,134 | +€3.7m | +611% |
| Other amounts receivable | 41 | €602,087 | €4,282,134 | +€3.7m | +611% |
| Cash at bank and in hand | 54/58 | €8,972 | €362,182 | +€353,210 | +3,937% |
| Total equity and liabilities | 10/49 | €1,751,733 | €4,814,147 | +€3.1m | +175% |
| Equity | 10/15 | €1,603,876 | €3,922,194 | +€2.3m | +145% |
| Contributions | 10/11 | €214,030 | €214,030 | = | 0.0% |
| Reserves | 13 | €1,389,847 | €3,708,164 | +€2.3m | +167% |
| Tax-exempt reserves | 132 | €145,693 | €2,429,862 | +€2.3m | +1,568% |
| Distributable reserves | 133 | €1,244,154 | €1,278,302 | +€34,148 | +2.7% |
| Provisions and deferred taxes | 16 | - | €763,361 | +€763,361 | |
| Deferred taxes | 168 | - | €763,361 | +€763,361 | |
| Amounts payable | 17/49 | €147,857 | €128,592 | -€19,265 | -13.0% |
| Amounts payable within one year | 42/48 | €141,638 | €25,991 | -€115,647 | -81.6% |
| Trade debts | 44 | €4,288 | €7,629 | +€3,341 | +77.9% |
| Suppliers | 440/4 | €4,288 | €7,629 | +€3,341 | +77.9% |
| Taxes, remuneration and social security | 45 | €137,349 | €18,362 | -€118,988 | -86.6% |
| Taxes | 450/3 | €137,349 | €18,362 | -€118,988 | -86.6% |
| Accrued charges and deferred income | 492/3 | €6,219 | €102,602 | +€96,382 | +1,550% |
| Non-recurring operating income | 76A | €0 | €3,309,530 | +€3.3m | |
| Other operating charges | 640/8 | €3,227 | €3,400 | +€173 | +5.4% |
| Non-recurring operating charges | 66A | - | €52,500 | +€52,500 | |
| Gross operating margin | 9900 | €3,020 | €3,104,907 | +€3.1m | +102,707% |
| Operating profit (loss) | 9901 | -€206 | €3,049,007 | +€3.0m | |
| Financial income | 75/76B | €30,137 | €43,280 | +€13,143 | +43.6% |
| Recurring financial income | 75 | €30,137 | €43,280 | +€13,143 | +43.6% |
| Financial charges | 65/66B | €264 | €331 | +€68 | +25.6% |
| Recurring financial charges | 65 | €264 | €331 | +€68 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €29,667 | €3,091,956 | +€3.1m | +10,322% |
| Transfer to deferred taxes | 680 | - | €763,361 | +€763,361 | |
| Income taxes | 67/77 | €8,084 | €10,278 | +€2,193 | +27.1% |
| Profit (loss) for the period | 9904 | €21,583 | €2,318,317 | +€2.3m | +10,642% |
| Transfer from tax-exempt reserves | 789 | €99,679 | €5,915 | -€93,764 | -94.1% |
| Transfer to tax-exempt reserves | 689 | - | €2,290,084 | +€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €121,262 | €34,148 | -€87,113 | -71.8% |
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 21 October 2026 via checked.be.