Wapitax: 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.
Wapitax
Largest movements
- Tangible fixed assets -€16,859
down €16,859 (-4.6%), from €368,807 to €351,948
of which Land and buildings: -€12,101
- Deferred charges and accrued income +€7,100
up €7,100 (+427.9%), from €1,659 to €8,759
- Debts after one year -€16,410
down €16,410 (-8.4%), from €195,317 to €178,907
- Gross operating margin -€13,185
down €13,185 (-9.8%), from €134,521 to €121,336
- Depreciation -€5,682
down €5,682 (-23.8%), from €23,873 to €18,192
- Taxes -€4,963
down €4,963 (-19.2%), from €25,866 to €20,903
- Staff costs +€3,740
up €3,740 (+24.2%), from €15,467 to €19,207
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,104 | €375,152 | -€11,952 | -3.1% |
| Fixed assets | 21/28 | €369,414 | €352,305 | -€17,109 | -4.6% |
| Tangible fixed assets | 22/27 | €368,807 | €351,948 | -€16,859 | -4.6% |
| Land and buildings | 22 | €362,521 | €350,420 | -€12,101 | -3.3% |
| Plant, machinery and equipment | 23 | €239 | €280 | +€41 | +17.0% |
| Furniture and vehicles | 24 | €6,047 | €1,248 | -€4,799 | -79.4% |
| Financial fixed assets | 28 | €607 | €357 | -€250 | -41.2% |
| Current assets | 29/58 | €17,690 | €22,847 | +€5,157 | +29.2% |
| Amounts receivable within one year | 40/41 | €1,027 | €742 | -€285 | -27.8% |
| Trade receivables | 40 | €409 | €284 | -€125 | -30.5% |
| Other amounts receivable | 41 | €618 | €457 | -€160 | -25.9% |
| Cash at bank and in hand | 54/58 | €15,004 | €13,346 | -€1,658 | -11.0% |
| Deferred charges and accrued income | 490/1 | €1,659 | €8,759 | +€7,100 | +427.9% |
| Total equity and liabilities | 10/49 | €387,104 | €375,152 | -€11,952 | -3.1% |
| Equity | 10/15 | €174,557 | €177,815 | +€3,258 | +1.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €174,457 | €177,715 | +€3,258 | +1.9% |
| Distributable reserves | 133 | €174,457 | €177,715 | +€3,258 | +1.9% |
| Amounts payable | 17/49 | €212,547 | €197,336 | -€15,210 | -7.2% |
| Amounts payable after more than one year | 17 | €195,317 | €178,907 | -€16,410 | -8.4% |
| Financial debts | 170/4 | €195,317 | €178,907 | -€16,410 | -8.4% |
| Amounts payable within one year | 42/48 | €16,490 | €17,672 | +€1,182 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €16,244 | €16,410 | +€165 | +1.0% |
| Trade debts | 44 | €201 | - | -€201 | |
| Suppliers | 440/4 | €201 | - | -€201 | |
| Taxes, remuneration and social security | 45 | €45 | €1,262 | +€1,217 | +2710.9% |
| Taxes | 450/3 | €45 | €82 | +€37 | +83.2% |
| Remuneration and social security | 454/9 | - | €1,180 | +€1,180 | |
| Accrued charges and deferred income | 492/3 | €740 | €758 | +€18 | +2.4% |
| Remuneration, social security and pensions | 62 | €15,467 | €19,207 | +€3,740 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,873 | €18,192 | -€5,682 | -23.8% |
| Other operating charges | 640/8 | €2,698 | €3,285 | +€587 | +21.8% |
| Gross operating margin | 9900 | €134,521 | €121,336 | -€13,185 | -9.8% |
| Operating profit (loss) | 9901 | €92,483 | €80,652 | -€11,831 | -12.8% |
| Financial income | 75/76B | €11 | €11 | +€0 | +0.5% |
| Recurring financial income | 75 | €11 | €11 | +€0 | +0.5% |
| Financial charges | 65/66B | €2,775 | €3,502 | +€727 | +26.2% |
| Recurring financial charges | 65 | €2,775 | €3,502 | +€727 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €89,719 | €77,162 | -€12,558 | -14.0% |
| Income taxes | 67/77 | €25,866 | €20,903 | -€4,963 | -19.2% |
| Profit (loss) for the period | 9904 | €63,853 | €56,258 | -€7,595 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,853 | €56,258 | -€7,595 | -11.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.