WOPPAAAA: 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.
WOPPAAAA
Largest movements
- Receivables within one year +€83,140
up €83,140 (+247%), from €33,686 to €116,825
of which Trade receivables: +€77,391
- Cash +€9,181
up €9,181 (+192%), from €4,789 to €13,970
mainly Trade debts (+€126,090) and Tax, wage and social debts (+€104,248)
- Tangible fixed assets +€7,573
up €7,573 (+74.7%), from €10,132 to €17,705
- Intangible fixed assets -€7,200
down €7,200 (-10.4%), from €69,500 to €62,300
- Profit (loss) carried forward -€160,817
down €160,817 (-52.7%), from -€305,377 to -€466,195
- Trade debts +€126,090
up €126,090 (+338%), from €37,343 to €163,433
- Tax, wage and social debts +€104,248
up €104,248 (+5,772%), from €1,806 to €106,054
of which Remuneration and social security: +€93,086
- Other debts +€24,065
up €24,065 (+8.2%), from €292,814 to €316,879
- Current portion of long-term debt -€2,955
down €2,955 (-3.0%), from €98,500 to €95,545
- Staff costs +€127,974
up €127,974 (+165%), from €77,777 to €205,751
- Gross operating margin +€112,655
up €112,655, from -€52,400 to €60,255
- Other operating charges -€20,385
down €20,385 (-92.9%), from €21,936 to €1,551
- Financial charges -€6,479
down €6,479 (-71.2%), from €9,101 to €2,622
- Depreciation +€6,010
up €6,010 (+117%), from €5,139 to €11,149
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 | €131,006 | €222,254 | +€91,248 | +69.7% |
| Formation expenses | 20 | €562 | €339 | -€223 | -39.7% |
| Fixed assets | 21/28 | €79,632 | €80,005 | +€373 | +0.5% |
| Intangible fixed assets | 21 | €69,500 | €62,300 | -€7,200 | -10.4% |
| Tangible fixed assets | 22/27 | €10,132 | €17,705 | +€7,573 | +74.7% |
| Plant, machinery and equipment | 23 | €10,132 | €17,705 | +€7,573 | +74.7% |
| Current assets | 29/58 | €50,811 | €141,909 | +€91,098 | +179% |
| Stocks and contracts in progress | 3 | €11,003 | €8,858 | -€2,145 | -19.5% |
| Stocks | 30/36 | €11,003 | €8,858 | -€2,145 | -19.5% |
| Amounts receivable within one year | 40/41 | €33,686 | €116,825 | +€83,140 | +247% |
| Trade receivables | 40 | €3,981 | €81,372 | +€77,391 | +1,944% |
| Other amounts receivable | 41 | €29,704 | €35,453 | +€5,749 | +19.4% |
| Cash at bank and in hand | 54/58 | €4,789 | €13,970 | +€9,181 | +192% |
| Deferred charges and accrued income | 490/1 | €1,334 | €2,256 | +€922 | +69.1% |
| Total equity and liabilities | 10/49 | €131,006 | €222,254 | +€91,248 | +69.7% |
| Equity | 10/15 | -€300,377 | -€461,195 | -€160,817 | -53.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€305,377 | -€466,195 | -€160,817 | -52.7% |
| Amounts payable | 17/49 | €431,383 | €683,449 | +€252,066 | +58.4% |
| Amounts payable within one year | 42/48 | €430,463 | €681,911 | +€251,448 | +58.4% |
| Current portion of amounts payable after more than one year | 42 | €98,500 | €95,545 | -€2,955 | -3.0% |
| Trade debts | 44 | €37,343 | €163,433 | +€126,090 | +338% |
| Suppliers | 440/4 | €37,343 | €163,433 | +€126,090 | +338% |
| Taxes, remuneration and social security | 45 | €1,806 | €106,054 | +€104,248 | +5,772% |
| Taxes | 450/3 | - | €11,162 | +€11,162 | |
| Remuneration and social security | 454/9 | €1,806 | €94,892 | +€93,086 | +5,154% |
| Other amounts payable | 47/48 | €292,814 | €316,879 | +€24,065 | +8.2% |
| Accrued charges and deferred income | 492/3 | €920 | €1,538 | +€618 | +67.2% |
| Remuneration, social security and pensions | 62 | €77,777 | €205,751 | +€127,974 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,139 | €11,149 | +€6,010 | +117% |
| Other operating charges | 640/8 | €21,936 | €1,551 | -€20,385 | -92.9% |
| Gross operating margin | 9900 | -€52,400 | €60,255 | +€112,655 | |
| Operating profit (loss) | 9901 | -€157,252 | -€158,196 | -€944 | -0.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +720% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +720% |
| Financial charges | 65/66B | €9,101 | €2,622 | -€6,479 | -71.2% |
| Recurring financial charges | 65 | €9,101 | €2,622 | -€6,479 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | -€166,353 | -€160,817 | +€5,535 | +3.3% |
| Profit (loss) for the period | 9904 | -€166,353 | -€160,817 | +€5,535 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€166,353 | -€160,817 | +€5,535 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.