WIEPER: 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.
WIEPER
Largest movements
- Receivables within one year +€551,018
up €551,018 (+5,428%), from €10,152 to €561,170
of which Other amounts receivable: +€520,591
- Stocks and contracts -€54,000
down €54,000 (-100%), from €54,000 to €0
- Tangible fixed assets -€11,258
down €11,258 (-14.2%), from €79,117 to €67,858
of which Land and buildings: -€9,450
- Other debts +€459,537
up €459,537 (+8,179%), from €5,618 to €465,155
- Tax, wage and social debts +€27,524
up €27,524 (+1,458%), from €1,887 to €29,411
- Gross operating margin +€13,147
up €13,147 (+48.6%), from €27,050 to €40,197
- Financial charges +€5,673
up €5,673 (+74.0%), from €7,671 to €13,344
- Taxes +€5,584
up €5,584 (+147%), from €3,787 to €9,372
- Other operating charges +€2,674
up €2,674 (+110%), from €2,429 to €5,103
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 | €198,154 | €681,663 | +€483,509 | +244% |
| Fixed assets | 21/28 | €79,117 | €67,858 | -€11,258 | -14.2% |
| Tangible fixed assets | 22/27 | €79,117 | €67,858 | -€11,258 | -14.2% |
| Land and buildings | 22 | €75,801 | €66,351 | -€9,450 | -12.5% |
| Plant, machinery and equipment | 23 | €240 | €113 | -€127 | -53.0% |
| Furniture and vehicles | 24 | €3,076 | €1,395 | -€1,681 | -54.7% |
| Current assets | 29/58 | €119,038 | €613,805 | +€494,767 | +416% |
| Stocks and contracts in progress | 3 | €54,000 | €0 | -€54,000 | -100% |
| Contracts in progress | 37 | €54,000 | €0 | -€54,000 | -100% |
| Amounts receivable within one year | 40/41 | €10,152 | €561,170 | +€551,018 | +5,428% |
| Trade receivables | 40 | €7,652 | €38,079 | +€30,427 | +398% |
| Other amounts receivable | 41 | €2,500 | €523,091 | +€520,591 | +20,824% |
| Cash at bank and in hand | 54/58 | €54,606 | €52,195 | -€2,411 | -4.4% |
| Deferred charges and accrued income | 490/1 | €280 | €440 | +€160 | +57.1% |
| Total equity and liabilities | 10/49 | €198,154 | €681,663 | +€483,509 | +244% |
| Equity | 10/15 | €185,976 | €187,097 | +€1,120 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €179,776 | €180,897 | +€1,120 | +0.6% |
| Distributable reserves | 133 | €179,776 | €180,897 | +€1,120 | +0.6% |
| Amounts payable | 17/49 | €12,178 | €494,567 | +€482,388 | +3,961% |
| Amounts payable within one year | 42/48 | €12,178 | €494,567 | +€482,388 | +3,961% |
| Trade debts | 44 | €4,673 | €0 | -€4,673 | -100% |
| Suppliers | 440/4 | €4,673 | €0 | -€4,673 | -100% |
| Taxes, remuneration and social security | 45 | €1,887 | €29,411 | +€27,524 | +1,458% |
| Taxes | 450/3 | €1,887 | €29,411 | +€27,524 | +1,458% |
| Other amounts payable | 47/48 | €5,618 | €465,155 | +€459,537 | +8,179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,442 | €11,258 | -€184 | -1.6% |
| Other operating charges | 640/8 | €2,429 | €5,103 | +€2,674 | +110% |
| Gross operating margin | 9900 | €27,050 | €40,197 | +€13,147 | +48.6% |
| Operating profit (loss) | 9901 | €13,179 | €23,836 | +€10,657 | +80.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €7,671 | €13,344 | +€5,673 | +74.0% |
| Recurring financial charges | 65 | €7,671 | €13,344 | +€5,673 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €5,518 | €10,492 | +€4,974 | +90.1% |
| Income taxes | 67/77 | €3,787 | €9,372 | +€5,584 | +147% |
| Profit (loss) for the period | 9904 | €1,731 | €1,120 | -€610 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,731 | €1,120 | -€610 | -35.3% |
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 16 October 2026 via checked.be.