Wapimmo: 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.
Wapimmo
Largest movements
- Cash +€107,877
up €107,877 (+714.0%), from €15,110 to €122,987
mainly Receivables within one year (+€44,752) and Net result for the year (+€42,032)
- Receivables within one year -€44,752
down €44,752 (-10.6%), from €424,148 to €379,396
of which Other amounts receivable: -€48,455
- Deferred charges and accrued income -€9,695
down €9,695 (-36.6%), from €26,495 to €16,800
- Reserves +€42,032
up €42,032 (+9.8%), from €428,445 to €470,477
of which Distributable reserves: +€42,032
- Other debts +€7,000
new in 2025: €7,000
- Taxes +€5,416
new in 2025: €5,416
- Gross operating margin +€2,286
up €2,286 (+6.9%), from €33,116 to €35,402
- Other operating charges -€1,651
down €1,651 (-57.1%), from €2,889 to €1,238
- Financial income -€896
down €896 (-4.7%), from €18,896 to €18,000
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 | €525,673 | €575,030 | +€49,357 | +9.4% |
| Fixed assets | 21/28 | €59,919 | €55,847 | -€4,072 | -6.8% |
| Tangible fixed assets | 22/27 | €59,919 | €55,847 | -€4,072 | -6.8% |
| Land and buildings | 22 | €59,919 | €55,847 | -€4,072 | -6.8% |
| Current assets | 29/58 | €465,753 | €519,183 | +€53,430 | +11.5% |
| Amounts receivable within one year | 40/41 | €424,148 | €379,396 | -€44,752 | -10.6% |
| Trade receivables | 40 | €24,106 | €27,810 | +€3,703 | +15.4% |
| Other amounts receivable | 41 | €400,042 | €351,586 | -€48,455 | -12.1% |
| Cash at bank and in hand | 54/58 | €15,110 | €122,987 | +€107,877 | +714.0% |
| Deferred charges and accrued income | 490/1 | €26,495 | €16,800 | -€9,695 | -36.6% |
| Total equity and liabilities | 10/49 | €525,673 | €575,030 | +€49,357 | +9.4% |
| Equity | 10/15 | €519,646 | €561,678 | +€42,032 | +8.1% |
| Contributions | 10/11 | €91,201 | €91,201 | = | 0.0% |
| Capital | 10 | €65,603 | €65,603 | = | 0.0% |
| Issued capital | 100 | €65,603 | €65,603 | = | 0.0% |
| Outside capital | 11 | €25,598 | €25,598 | = | 0.0% |
| Share premium | 1100/10 | €25,598 | €25,598 | = | 0.0% |
| Reserves | 13 | €428,445 | €470,477 | +€42,032 | +9.8% |
| Non-distributable reserves | 130/1 | €6,560 | €6,560 | = | 0.0% |
| Legal reserve | 130 | €6,560 | €6,560 | = | 0.0% |
| Distributable reserves | 133 | €421,885 | €463,917 | +€42,032 | +10.0% |
| Amounts payable | 17/49 | €6,027 | €13,352 | +€7,325 | +121.6% |
| Amounts payable within one year | 42/48 | - | €7,095 | +€7,095 | |
| Trade debts | 44 | - | €95 | +€95 | |
| Suppliers | 440/4 | - | €95 | +€95 | |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Accrued charges and deferred income | 492/3 | €6,027 | €6,257 | +€231 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,072 | €4,072 | = | 0.0% |
| Other operating charges | 640/8 | €2,889 | €1,238 | -€1,651 | -57.1% |
| Gross operating margin | 9900 | €33,116 | €35,402 | +€2,286 | +6.9% |
| Operating profit (loss) | 9901 | €26,155 | €30,091 | +€3,936 | +15.0% |
| Financial income | 75/76B | €18,896 | €18,000 | -€896 | -4.7% |
| Recurring financial income | 75 | €18,896 | €18,000 | -€896 | -4.7% |
| Financial charges | 65/66B | €528 | €644 | +€116 | +22.0% |
| Recurring financial charges | 65 | €528 | €644 | +€116 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €44,523 | €47,447 | +€2,924 | +6.6% |
| Income taxes | 67/77 | - | €5,416 | +€5,416 | |
| Profit (loss) for the period | 9904 | €44,523 | €42,032 | -€2,492 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,523 | €42,032 | -€2,492 | -5.6% |
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 1 October 2026 via checked.be.