WESPARC - WESPARK: 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.
WESPARC - WESPARK
Largest movements
- Tangible fixed assets +€43,050
up €43,050 (+1.4%), from €3.1m to €3.2m
of which Plant, machinery and equipment: +€106,893
- Other debts +€110,763
up €110,763 (+8.0%), from €1.4m to €1.5m
- Profit (loss) carried forward -€56,297
down €56,297 (-2.5%), from -€2.2m to -€2.3m
- Financial charges -€55,853
down €55,853 (-99.7%), from €56,003 to €150
of which Non-recurring financial charges: -€55,868
- Depreciation +€40,593
up €40,593 (+122%), from €33,314 to €73,907
- Gross operating margin +€27,757
up €27,757 (+2,133%), from €1,302 to €29,059
- Other operating charges +€7,178
up €7,178 (+174%), from €4,120 to €11,299
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
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 | €3,124,926 | €3,181,076 | +€56,150 | +1.8% |
| Fixed assets | 21/28 | €3,122,192 | €3,165,242 | +€43,050 | +1.4% |
| Tangible fixed assets | 22/27 | €3,122,083 | €3,165,133 | +€43,050 | +1.4% |
| Land and buildings | 22 | €3,047,068 | €2,983,225 | -€63,843 | -2.1% |
| Plant, machinery and equipment | 23 | €75,015 | €181,908 | +€106,893 | +142% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €2,734 | €15,835 | +€13,101 | +479% |
| Cash at bank and in hand | 54/58 | €647 | €15,051 | +€14,404 | +2,227% |
| Deferred charges and accrued income | 490/1 | €2,087 | €784 | -€1,303 | -62.5% |
| Total equity and liabilities | 10/49 | €3,124,926 | €3,181,076 | +€56,150 | +1.8% |
| Equity | 10/15 | €1,743,579 | €1,687,282 | -€56,297 | -3.2% |
| Contributions | 10/11 | €3,947,281 | €3,947,281 | = | 0.0% |
| Capital | 10 | €3,947,281 | €3,947,281 | = | 0.0% |
| Issued capital | 100 | €3,947,281 | €3,947,281 | = | 0.0% |
| Reserves | 13 | €17,997 | €17,997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,997 | €17,997 | = | 0.0% |
| Legal reserve | 130 | €17,997 | €17,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,221,699 | -€2,277,996 | -€56,297 | -2.5% |
| Amounts payable | 17/49 | €1,381,347 | €1,493,794 | +€112,448 | +8.1% |
| Amounts payable within one year | 42/48 | €1,381,347 | €1,493,794 | +€112,448 | +8.1% |
| Trade debts | 44 | €1,179 | €2,864 | +€1,685 | +143% |
| Suppliers | 440/4 | €1,179 | €2,864 | +€1,685 | +143% |
| Other amounts payable | 47/48 | €1,380,167 | €1,490,930 | +€110,763 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,314 | €73,907 | +€40,593 | +122% |
| Other operating charges | 640/8 | €4,120 | €11,299 | +€7,178 | +174% |
| Gross operating margin | 9900 | €1,302 | €29,059 | +€27,757 | +2,133% |
| Operating profit (loss) | 9901 | -€36,133 | -€56,147 | -€20,015 | -55.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56,003 | €150 | -€55,853 | -99.7% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Non-recurring financial charges | 66B | €55,868 | - | -€55,868 | |
| Profit (loss) for the period before taxes | 9903 | -€92,135 | -€56,297 | +€35,838 | +38.9% |
| Profit (loss) for the period | 9904 | -€92,135 | -€56,297 | +€35,838 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,135 | -€56,297 | +€35,838 | +38.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.