WIPI CONSTRUCT: 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.
WIPI CONSTRUCT
Largest movements
- Receivables within one year -€11,638
down €11,638 (-48.8%), from €23,837 to €12,199
- Stocks and contracts +€11,586
new in 2025: €11,586
- Tangible fixed assets -€1,142
down €1,142 (-18.0%), from €6,352 to €5,210
of which Furniture and vehicles: -€2,366
- Tax, wage and social debts -€7,174
down €7,174 (-79.7%), from €8,996 to €1,823
of which Remuneration and social security: -€8,000
- Profit (loss) carried forward +€3,984
up €3,984 (+70.6%), from -€5,645 to -€1,661
- Other debts +€2,718
up €2,718 (+22.4%), from €12,149 to €14,867
- Depreciation -€8,514
down €8,514 (-70.6%), from €12,056 to €3,543
- Gross operating margin -€5,654
down €5,654 (-31.6%), from €17,885 to €12,232
- Other operating charges +€1,098
up €1,098 (+160.6%), from €684 to €1,781
- Financial charges -€853
down €853 (-35.2%), from €2,423 to €1,569
- Taxes +€592
up €592 (+76.8%), from €771 to €1,364
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 | €37,444 | €36,681 | -€762 | -2.0% |
| Fixed assets | 21/28 | €6,372 | €5,230 | -€1,142 | -17.9% |
| Tangible fixed assets | 22/27 | €6,352 | €5,210 | -€1,142 | -18.0% |
| Plant, machinery and equipment | 23 | - | €1,223 | +€1,223 | |
| Furniture and vehicles | 24 | €6,352 | €3,986 | -€2,366 | -37.2% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €31,072 | €31,451 | +€380 | +1.2% |
| Stocks and contracts in progress | 3 | - | €11,586 | +€11,586 | |
| Stocks | 30/36 | - | €11,586 | +€11,586 | |
| Amounts receivable within one year | 40/41 | €23,837 | €12,199 | -€11,638 | -48.8% |
| Trade receivables | 40 | €23,837 | €12,199 | -€11,638 | -48.8% |
| Cash at bank and in hand | 54/58 | €4,604 | €4,925 | +€321 | +7.0% |
| Deferred charges and accrued income | 490/1 | €2,631 | €2,741 | +€111 | +4.2% |
| Total equity and liabilities | 10/49 | €37,444 | €36,681 | -€762 | -2.0% |
| Equity | 10/15 | €14,815 | €18,799 | +€3,984 | +26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,645 | -€1,661 | +€3,984 | +70.6% |
| Amounts payable | 17/49 | €22,629 | €17,882 | -€4,747 | -21.0% |
| Amounts payable within one year | 42/48 | €22,629 | €17,882 | -€4,747 | -21.0% |
| Trade debts | 44 | €1,484 | €1,192 | -€292 | -19.7% |
| Suppliers | 440/4 | €1,484 | €1,192 | -€292 | -19.7% |
| Taxes, remuneration and social security | 45 | €8,996 | €1,823 | -€7,174 | -79.7% |
| Taxes | 450/3 | €996 | €1,823 | +€826 | +82.9% |
| Remuneration and social security | 454/9 | €8,000 | - | -€8,000 | |
| Other amounts payable | 47/48 | €12,149 | €14,867 | +€2,718 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,056 | €3,543 | -€8,514 | -70.6% |
| Other operating charges | 640/8 | €684 | €1,781 | +€1,098 | +160.6% |
| Gross operating margin | 9900 | €17,885 | €12,232 | -€5,654 | -31.6% |
| Operating profit (loss) | 9901 | €5,146 | €6,908 | +€1,763 | +34.3% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €2,423 | €1,569 | -€853 | -35.2% |
| Recurring financial charges | 65 | €2,423 | €1,569 | -€853 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €2,723 | €5,348 | +€2,625 | +96.4% |
| Income taxes | 67/77 | €771 | €1,364 | +€592 | +76.8% |
| Profit (loss) for the period | 9904 | €1,951 | €3,984 | +€2,033 | +104.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,951 | €3,984 | +€2,033 | +104.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.