WEPIX: 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.
WEPIX
Largest movements
- Tangible fixed assets +€12,283
up €12,283 (+14.4%), from €85,377 to €97,660
of which Assets under construction and advance payments: +€16,243
- Receivables within one year +€8,300
up €8,300 (+54.4%), from €15,263 to €23,563
of which Other amounts receivable: +€6,620
- Trade debts +€13,937
up €13,937 (+375.7%), from €3,710 to €17,646
- Reserves +€9,934
up €9,934 (+25.0%), from €39,714 to €49,649
of which Distributable reserves: +€9,934
- Other debts -€7,085
down €7,085 (-58.6%), from €12,085 to €5,000
- Tax, wage and social debts +€3,894
up €3,894 (+137.9%), from €2,823 to €6,717
- Gross operating margin +€13,652
up €13,652 (+61.8%), from €22,080 to €35,733
- Taxes +€3,894
up €3,894 (+137.9%), from €2,823 to €6,717
- Depreciation -€463
down €463 (-2.5%), from €18,182 to €17,719
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 | €252,636 | €273,315 | +€20,679 | +8.2% |
| Fixed assets | 21/28 | €235,447 | €247,729 | +€12,283 | +5.2% |
| Tangible fixed assets | 22/27 | €85,377 | €97,660 | +€12,283 | +14.4% |
| Plant, machinery and equipment | 23 | €4,490 | €3,095 | -€1,395 | -31.1% |
| Furniture and vehicles | 24 | €22,492 | €16,851 | -€5,641 | -25.1% |
| Other tangible fixed assets | 26 | €58,394 | €61,470 | +€3,076 | +5.3% |
| Assets under construction and advance payments | 27 | - | €16,243 | +€16,243 | |
| Financial fixed assets | 28 | €150,070 | €150,070 | = | 0.0% |
| Current assets | 29/58 | €17,189 | €25,586 | +€8,397 | +48.8% |
| Amounts receivable within one year | 40/41 | €15,263 | €23,563 | +€8,300 | +54.4% |
| Trade receivables | 40 | - | €1,680 | +€1,680 | |
| Other amounts receivable | 41 | €15,263 | €21,883 | +€6,620 | +43.4% |
| Cash at bank and in hand | 54/58 | €869 | €993 | +€124 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,057 | €1,030 | -€27 | -2.6% |
| Total equity and liabilities | 10/49 | €252,636 | €273,315 | +€20,679 | +8.2% |
| Equity | 10/15 | €234,018 | €243,952 | +€9,934 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,714 | €49,649 | +€9,934 | +25.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,854 | €47,789 | +€9,934 | +26.2% |
| Profit (loss) carried forward | 14 | €175,704 | €175,704 | = | 0.0% |
| Amounts payable | 17/49 | €18,618 | €29,363 | +€10,745 | +57.7% |
| Amounts payable within one year | 42/48 | €18,618 | €29,363 | +€10,745 | +57.7% |
| Trade debts | 44 | €3,710 | €17,646 | +€13,937 | +375.7% |
| Suppliers | 440/4 | €3,710 | €17,646 | +€13,937 | +375.7% |
| Taxes, remuneration and social security | 45 | €2,823 | €6,717 | +€3,894 | +137.9% |
| Taxes | 450/3 | €2,823 | €6,717 | +€3,894 | +137.9% |
| Other amounts payable | 47/48 | €12,085 | €5,000 | -€7,085 | -58.6% |
| Non-recurring operating income | 76A | €260 | - | -€260 | |
| Remuneration, social security and pensions | 62 | €536 | €564 | +€28 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,182 | €17,719 | -€463 | -2.5% |
| Other operating charges | 640/8 | €475 | €142 | -€333 | -70.2% |
| Gross operating margin | 9900 | €22,080 | €35,733 | +€13,652 | +61.8% |
| Operating profit (loss) | 9901 | €2,887 | €17,307 | +€14,421 | +499.5% |
| Financial income | 75/76B | €3 | €7 | +€4 | +148.9% |
| Recurring financial income | 75 | €3 | €7 | +€4 | +148.9% |
| Financial charges | 65/66B | €426 | €664 | +€238 | +55.9% |
| Recurring financial charges | 65 | €426 | €664 | +€238 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | €2,464 | €16,651 | +€14,187 | +575.7% |
| Income taxes | 67/77 | €2,823 | €6,717 | +€3,894 | +137.9% |
| Profit (loss) for the period | 9904 | -€359 | €9,934 | +€10,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€359 | €9,934 | +€10,293 |
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 5 October 2026 via checked.be.