W.S.U.: what changed
Two fiscal 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.
W.S.U.
Largest movements
- Tangible fixed assets -€134,475
down €134,475 (-4.9%), from €2.8m to €2.6m
of which Land and buildings: -€153,767
- Debts after one year -€140,095
down €140,095 (-3.2%), from €4.4m to €4.2m
- Gross operating margin -€43,217
down €43,217 (-16.4%), from €264,290 to €221,073
- Depreciation +€5,586
up €5,586 (+2.6%), from €215,696 to €221,281
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.
Cash bridge derived
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 | €2,826,035 | €2,681,035 | -€145,000 | -5.1% |
| Fixed assets | 21/28 | €2,765,937 | €2,631,462 | -€134,475 | -4.9% |
| Tangible fixed assets | 22/27 | €2,765,937 | €2,631,462 | -€134,475 | -4.9% |
| Land and buildings | 22 | €2,761,498 | €2,607,731 | -€153,767 | -5.6% |
| Furniture and vehicles | 24 | €4,439 | €23,731 | +€19,292 | +434.6% |
| Current assets | 29/58 | €60,098 | €49,573 | -€10,525 | -17.5% |
| Cash at bank and in hand | 54/58 | €55,727 | €40,722 | -€15,005 | -26.9% |
| Deferred charges and accrued income | 490/1 | €4,371 | €8,851 | +€4,480 | +102.5% |
| Total equity and liabilities | 10/49 | €2,826,035 | €2,681,035 | -€145,000 | -5.1% |
| Equity | 10/15 | -€1,575,544 | -€1,581,900 | -€6,356 | -0.4% |
| Contributions | 10/11 | €215,667 | €215,667 | = | 0.0% |
| Capital | 10 | €215,667 | €215,667 | = | 0.0% |
| Issued capital | 100 | €215,667 | €215,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,791,211 | -€1,797,567 | -€6,356 | -0.4% |
| Amounts payable | 17/49 | €4,401,579 | €4,262,934 | -€138,644 | -3.1% |
| Amounts payable after more than one year | 17 | €4,356,285 | €4,216,190 | -€140,095 | -3.2% |
| Other amounts payable | 178/9 | €4,356,285 | €4,216,190 | -€140,095 | -3.2% |
| Amounts payable within one year | 42/48 | €21,246 | €21,764 | +€517 | +2.4% |
| Trade debts | 44 | €4,128 | €5,989 | +€1,861 | +45.1% |
| Suppliers | 440/4 | €4,128 | €5,989 | +€1,861 | +45.1% |
| Taxes, remuneration and social security | 45 | €324 | €780 | +€456 | +140.9% |
| Taxes | 450/3 | €324 | €780 | +€456 | +140.9% |
| Other amounts payable | 47/48 | €16,795 | €14,995 | -€1,800 | -10.7% |
| Accrued charges and deferred income | 492/3 | €24,047 | €24,981 | +€934 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215,696 | €221,281 | +€5,586 | +2.6% |
| Other operating charges | 640/8 | €5,818 | €5,358 | -€461 | -7.9% |
| Gross operating margin | 9900 | €264,290 | €221,073 | -€43,217 | -16.4% |
| Operating profit (loss) | 9901 | €42,776 | -€5,566 | -€48,342 | |
| Financial charges | 65/66B | €334 | €166 | -€168 | -50.3% |
| Recurring financial charges | 65 | €334 | €166 | -€168 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €42,442 | -€5,732 | -€48,174 | |
| Income taxes | 67/77 | €167 | €624 | +€456 | +272.6% |
| Profit (loss) for the period | 9904 | €42,274 | -€6,356 | -€48,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,274 | -€6,356 | -€48,630 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.