WKP: 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.
WKP
Largest movements
- Receivables within one year +€49,596
up €49,596 (+4.6%), from €1.1m to €1.1m
of which Other amounts receivable: +€50,000
- Profit (loss) carried forward +€26,949
up €26,949 (+1.7%), from €1.5m to €1.6m
No income-statement line moved by more than 1% of the activity.
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 | €2,383,112 | €2,418,138 | +€35,026 | +1.5% |
| Fixed assets | 21/28 | €1,204,550 | €1,204,550 | = | 0.0% |
| Financial fixed assets | 28 | €1,204,550 | €1,204,550 | = | 0.0% |
| Affiliated companies | 280/1 | €1,204,550 | €1,204,550 | = | 0.0% |
| Participating interests | 280 | €1,204,550 | €1,204,550 | = | 0.0% |
| Current assets | 29/58 | €1,178,563 | €1,213,588 | +€35,026 | +3.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,080,404 | €1,130,000 | +€49,596 | +4.6% |
| Trade receivables | 40 | €404 | €0 | -€404 | -100.0% |
| Other amounts receivable | 41 | €1,080,000 | €1,130,000 | +€50,000 | +4.6% |
| Cash at bank and in hand | 54/58 | €89,427 | €73,933 | -€15,494 | -17.3% |
| Deferred charges and accrued income | 490/1 | €8,732 | €9,655 | +€924 | +10.6% |
| Total equity and liabilities | 10/49 | €2,383,112 | €2,418,138 | +€35,026 | +1.5% |
| Equity | 10/15 | €2,371,911 | €2,398,860 | +€26,949 | +1.1% |
| Contributions | 10/11 | €749,857 | €749,857 | = | 0.0% |
| Reserves | 13 | €76,831 | €76,831 | = | 0.0% |
| Distributable reserves | 133 | €76,831 | €76,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,545,222 | €1,572,171 | +€26,949 | +1.7% |
| Amounts payable | 17/49 | €11,201 | €19,278 | +€8,077 | +72.1% |
| Amounts payable within one year | 42/48 | €11,201 | €19,278 | +€8,077 | +72.1% |
| Trade debts | 44 | €2,022 | €0 | -€2,022 | -100.0% |
| Suppliers | 440/4 | €2,022 | €0 | -€2,022 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,180 | €19,278 | +€10,098 | +110.0% |
| Taxes | 450/3 | €9,180 | €19,278 | +€10,098 | +110.0% |
| Operating charges | 60/66A | €2,022 | €2,582 | +€561 | +27.7% |
| Services and other goods | 61 | €2,022 | €655 | -€1,367 | -67.6% |
| Other operating charges | 640/8 | - | €1,928 | +€1,928 | |
| Operating profit (loss) | 9901 | -€2,022 | -€2,582 | -€561 | -27.7% |
| Financial income | 75/76B | €40,728 | €40,282 | -€446 | -1.1% |
| Recurring financial income | 75 | €40,728 | €40,282 | -€446 | -1.1% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €40,728 | €40,282 | -€446 | -1.1% |
| Financial charges | 65/66B | €707 | €972 | +€264 | +37.4% |
| Recurring financial charges | 65 | €707 | €972 | +€264 | +37.4% |
| Debt charges | 650 | €0 | €295 | +€295 | |
| Other financial charges | 652/9 | €707 | €677 | -€30 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €37,998 | €36,727 | -€1,271 | -3.3% |
| Income taxes | 67/77 | €2,337 | €9,778 | +€7,442 | +318.5% |
| Taxes | 670/3 | €9,500 | €9,778 | +€279 | +2.9% |
| Tax adjustments and reversals of tax provisions | 77 | €7,163 | €0 | -€7,163 | -100.0% |
| Profit (loss) for the period | 9904 | €35,662 | €26,949 | -€8,713 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,662 | €26,949 | -€8,713 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.