W&P Builders Team: what changed
W&P Builders Team
Largest movements
- Tangible fixed assets -€5,329
down €5,329 (-43.8%), from €12,160 to €6,831
of which Leasing and similar rights: -€4,515
- Stocks and contracts +€2,705
up €2,705 (+50.5%), from €5,360 to €8,065
- Deferred charges and accrued income -€391
down €391 (-80.3%), from €487 to €96
- Receivables within one year +€370
up €370 (+3.7%), from €9,876 to €10,246
of which Trade receivables: +€3,219
- Cash -€318
down €318 (-98.2%), from €324 to €6
mainly Debts after one year (-€4,926) and Stocks and contracts (-€2,705)
- Debts after one year -€4,926
down €4,926 (-69.7%), from €7,063 to €2,137
- Profit (loss) carried forward +€1,367
up €1,367 (+16.9%), from -€8,108 to -€6,741
- Tax, wage and social debts +€950
up €950 (+2,073%), from €46 to €996
- Trade debts -€891
down €891 (-23.9%), from €3,735 to €2,844
- Gross operating margin +€5,780
up €5,780 (+146%), from €3,971 to €9,751
- Taxes +€1,428
up €1,428, from -€237 to €1,191
- Other operating charges -€1,037
down €1,037 (-85.1%), from €1,218 to €181
- Write-downs +€700
new in 2025: €700
- Financial charges -€272
down €272 (-21.7%), from €1,254 to €983
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,021 | €26,057 | -€2,964 | -10.2% |
| Fixed assets | 21/28 | €12,974 | €7,644 | -€5,329 | -41.1% |
| Tangible fixed assets | 22/27 | €12,160 | €6,831 | -€5,329 | -43.8% |
| Furniture and vehicles | 24 | €1,175 | €361 | -€814 | -69.3% |
| Leasing and similar rights | 25 | €10,985 | €6,470 | -€4,515 | -41.1% |
| Financial fixed assets | 28 | €814 | €814 | = | 0.0% |
| Current assets | 29/58 | €16,047 | €18,413 | +€2,366 | +14.7% |
| Stocks and contracts in progress | 3 | €5,360 | €8,065 | +€2,705 | +50.5% |
| Stocks | 30/36 | €5,360 | €8,065 | +€2,705 | +50.5% |
| Amounts receivable within one year | 40/41 | €9,876 | €10,246 | +€370 | +3.7% |
| Trade receivables | 40 | €5,464 | €8,682 | +€3,219 | +58.9% |
| Other amounts receivable | 41 | €4,413 | €1,564 | -€2,849 | -64.6% |
| Cash at bank and in hand | 54/58 | €324 | €6 | -€318 | -98.2% |
| Deferred charges and accrued income | 490/1 | €487 | €96 | -€391 | -80.3% |
| Total equity and liabilities | 10/49 | €29,021 | €26,057 | -€2,964 | -10.2% |
| Equity | 10/15 | €12,352 | €13,719 | +€1,367 | +11.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,108 | -€6,741 | +€1,367 | +16.9% |
| Amounts payable | 17/49 | €16,669 | €12,338 | -€4,331 | -26.0% |
| Amounts payable after more than one year | 17 | €7,063 | €2,137 | -€4,926 | -69.7% |
| Financial debts | 170/4 | €7,063 | €2,137 | -€4,926 | -69.7% |
| Amounts payable within one year | 42/48 | €9,606 | €10,201 | +€595 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €4,653 | €4,926 | +€273 | +5.9% |
| Financial debts | 43 | €1,172 | €1,435 | +€263 | +22.4% |
| Credit institutions | 430/8 | €1,172 | €1,435 | +€263 | +22.4% |
| Trade debts | 44 | €3,735 | €2,844 | -€891 | -23.9% |
| Suppliers | 440/4 | €3,735 | €2,844 | -€891 | -23.9% |
| Taxes, remuneration and social security | 45 | €46 | €996 | +€950 | +2,073% |
| Taxes | 450/3 | €46 | €996 | +€950 | +2,073% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,186 | €5,329 | +€143 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €700 | +€700 | |
| Other operating charges | 640/8 | €1,218 | €181 | -€1,037 | -85.1% |
| Gross operating margin | 9900 | €3,971 | €9,751 | +€5,780 | +146% |
| Operating profit (loss) | 9901 | -€2,432 | €3,541 | +€5,973 | |
| Financial income | 75/76B | €176 | - | -€176 | |
| Recurring financial income | 75 | €176 | - | -€176 | |
| Financial charges | 65/66B | €1,254 | €983 | -€272 | -21.7% |
| Recurring financial charges | 65 | €1,254 | €983 | -€272 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,511 | €2,558 | +€6,069 | |
| Income taxes | 67/77 | -€237 | €1,191 | +€1,428 | |
| Profit (loss) for the period | 9904 | -€3,274 | €1,367 | +€4,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,274 | €1,367 | +€4,641 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.