Wapeka Tools: 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.
Wapeka Tools
Largest movements
- Stocks and contracts -€1,360
down €1,360 (-10.7%), from €12,738 to €11,378
- Receivables within one year +€1,186
up €1,186 (+72.1%), from €1,645 to €2,832
of which Other amounts receivable: +€1,182
- Tangible fixed assets -€271
down €271 (-18.5%), from €1,462 to €1,191
- Profit (loss) carried forward -€9,548
down €9,548 (-21.5%), from -€44,391 to -€53,939
- Trade debts +€7,390
up €7,390 (+15.9%), from €46,353 to €53,743
- Short-term financial debts +€1,888
up €1,888 (+24.5%), from €7,695 to €9,584
- Other operating charges +€575
up €575 (+56.6%), from €1,016 to €1,591
- Gross operating margin +€475
up €475 (+8.1%), from -€5,849 to -€5,374
- Depreciation +€332
up €332 (+66.1%), from €503 to €835
- Financial charges +€252
up €252 (+16.8%), from €1,498 to €1,751
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,133 | €15,588 | -€545 | -3.4% |
| Fixed assets | 21/28 | €1,462 | €1,191 | -€271 | -18.5% |
| Tangible fixed assets | 22/27 | €1,462 | €1,191 | -€271 | -18.5% |
| Furniture and vehicles | 24 | €1,462 | €1,191 | -€271 | -18.5% |
| Current assets | 29/58 | €14,671 | €14,397 | -€275 | -1.9% |
| Stocks and contracts in progress | 3 | €12,738 | €11,378 | -€1,360 | -10.7% |
| Stocks | 30/36 | €12,738 | €11,378 | -€1,360 | -10.7% |
| Amounts receivable within one year | 40/41 | €1,645 | €2,832 | +€1,186 | +72.1% |
| Trade receivables | 40 | €1,642 | €1,646 | +€4 | +0.3% |
| Other amounts receivable | 41 | €4 | €1,186 | +€1,182 | +31,271% |
| Deferred charges and accrued income | 490/1 | €288 | €187 | -€101 | -35.0% |
| Total equity and liabilities | 10/49 | €16,133 | €15,588 | -€545 | -3.4% |
| Equity | 10/15 | -€38,191 | -€47,739 | -€9,548 | -25.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,391 | -€53,939 | -€9,548 | -21.5% |
| Amounts payable | 17/49 | €54,324 | €63,327 | +€9,003 | +16.6% |
| Amounts payable within one year | 42/48 | €54,324 | €63,327 | +€9,003 | +16.6% |
| Financial debts | 43 | €7,695 | €9,584 | +€1,888 | +24.5% |
| Credit institutions | 430/8 | €7,695 | €9,584 | +€1,888 | +24.5% |
| Trade debts | 44 | €46,353 | €53,743 | +€7,390 | +15.9% |
| Suppliers | 440/4 | €46,353 | €53,743 | +€7,390 | +15.9% |
| Taxes, remuneration and social security | 45 | €145 | €0 | -€145 | -100% |
| Taxes | 450/3 | €145 | €0 | -€145 | -100% |
| Other amounts payable | 47/48 | €130 | €0 | -€130 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €835 | +€332 | +66.1% |
| Other operating charges | 640/8 | €1,016 | €1,591 | +€575 | +56.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,849 | -€5,374 | +€475 | +8.1% |
| Operating profit (loss) | 9901 | -€7,368 | -€7,799 | -€432 | -5.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +1,870% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1,870% |
| Financial charges | 65/66B | €1,498 | €1,751 | +€252 | +16.8% |
| Recurring financial charges | 65 | €1,498 | €1,751 | +€252 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,866 | -€9,548 | -€682 | -7.7% |
| Profit (loss) for the period | 9904 | -€8,866 | -€9,548 | -€682 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,866 | -€9,548 | -€682 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.