WMP Service: 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.
WMP Service
Largest movements
- Cash -€9,103
down €9,103 (-69.8%), from €13,041 to €3,938
mainly Tax, wage and social debts (-€85,730) and Current portion of long-term debt (-€45,644)
- Receivables within one year +€7,123
up €7,123, from €0 to €7,123
of which Trade receivables: +€4,677
- Other debts +€135,000
up €135,000 (+135%), from €100,000 to €235,000
- Tax, wage and social debts -€85,730
down €85,730 (-98.4%), from €87,142 to €1,412
- Current portion of long-term debt -€45,644
down €45,644 (-72.1%), from €63,346 to €17,702
- Debts after one year -€17,702
down €17,702 (-100%), from €17,702 to €0
- Reserves +€15,111
up €15,111 (+4.5%), from €335,124 to €350,235
of which Distributable reserves: +€15,111
- Gross operating margin -€275,900
down €275,900 (-84.0%), from €328,479 to €52,578
- Taxes -€74,742
down €74,742 (-93.7%), from €79,796 to €5,054
- Depreciation -€7,542
down €7,542 (-35.2%), from €21,421 to €13,879
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 | €633,792 | €637,054 | +€3,262 | +0.5% |
| Fixed assets | 21/28 | €620,751 | €625,993 | +€5,242 | +0.8% |
| Tangible fixed assets | 22/27 | €620,751 | €625,993 | +€5,242 | +0.8% |
| Land and buildings | 22 | €620,751 | €625,993 | +€5,242 | +0.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €13,041 | €11,061 | -€1,980 | -15.2% |
| Amounts receivable within one year | 40/41 | €0 | €7,123 | +€7,123 | |
| Trade receivables | 40 | €0 | €4,677 | +€4,677 | |
| Other amounts receivable | 41 | €0 | €2,446 | +€2,446 | |
| Cash at bank and in hand | 54/58 | €13,041 | €3,938 | -€9,103 | -69.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €633,792 | €637,054 | +€3,262 | +0.5% |
| Equity | 10/15 | €354,124 | €369,235 | +€15,111 | +4.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €335,124 | €350,235 | +€15,111 | +4.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €335,124 | €350,235 | +€15,111 | +4.5% |
| Amounts payable | 17/49 | €279,668 | €267,819 | -€11,849 | -4.2% |
| Amounts payable after more than one year | 17 | €17,702 | €0 | -€17,702 | -100% |
| Financial debts | 170/4 | €17,702 | €0 | -€17,702 | -100% |
| Amounts payable within one year | 42/48 | €257,062 | €257,291 | +€229 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €63,346 | €17,702 | -€45,644 | -72.1% |
| Trade debts | 44 | €6,574 | €757 | -€5,817 | -88.5% |
| Suppliers | 440/4 | €6,574 | €757 | -€5,817 | -88.5% |
| Advances received on contracts in progress | 46 | - | €2,420 | +€2,420 | |
| Taxes, remuneration and social security | 45 | €87,142 | €1,412 | -€85,730 | -98.4% |
| Taxes | 450/3 | €87,142 | €1,412 | -€85,730 | -98.4% |
| Other amounts payable | 47/48 | €100,000 | €235,000 | +€135,000 | +135% |
| Accrued charges and deferred income | 492/3 | €4,904 | €10,528 | +€5,624 | +115% |
| Non-recurring operating income | 76A | €8,500 | €0 | -€8,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,421 | €13,879 | -€7,542 | -35.2% |
| Other operating charges | 640/8 | €5,784 | €7,927 | +€2,142 | +37.0% |
| Gross operating margin | 9900 | €328,479 | €52,578 | -€275,900 | -84.0% |
| Operating profit (loss) | 9901 | €301,273 | €30,772 | -€270,501 | -89.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,391 | €10,608 | +€3,217 | +43.5% |
| Recurring financial charges | 65 | €7,391 | €10,608 | +€3,217 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | €293,882 | €20,165 | -€273,718 | -93.1% |
| Income taxes | 67/77 | €79,796 | €5,054 | -€74,742 | -93.7% |
| Profit (loss) for the period | 9904 | €214,087 | €15,111 | -€198,976 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €214,087 | €15,111 | -€198,976 | -92.9% |
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 17 October 2026 via checked.be.