WOUPA: 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.
WOUPA
Largest movements
- Tangible fixed assets -€33,721
down €33,721 (-35.8%), from €94,178 to €60,457
of which Plant, machinery and equipment: -€26,088
- Receivables within one year -€10,395
down €10,395 (-19.9%), from €52,210 to €41,815
of which Trade receivables: -€10,379
- Cash -€5,841
down €5,841 (-85.3%), from €6,845 to €1,004
mainly Debts after one year (-€29,286) and Other debts (-€21,393)
- Debts after one year -€29,286
down €29,286 (-80.0%), from €36,607 to €7,321
- Other debts -€21,393
down €21,393 (-44.3%), from €48,317 to €26,924
- Trade debts +€2,881
up €2,881 (+1,711%), from €168 to €3,049
- Tax, wage and social debts -€2,784
down €2,784 (-91.3%), from €3,048 to €264
- Gross operating margin +€12,609
up €12,609 (+34.6%), from €36,423 to €49,032
- Other operating charges +€8,012
up €8,012 (+608%), from €1,318 to €9,330
- Taxes +€3,376
new in 2026: €3,376
- Depreciation -€1,381
down €1,381 (-3.9%), from €35,102 to €33,721
- Financial charges -€915
down €915 (-31.0%), from €2,954 to €2,039
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,031 | €104,014 | -€50,017 | -32.5% |
| Fixed assets | 21/28 | €94,178 | €60,457 | -€33,721 | -35.8% |
| Tangible fixed assets | 22/27 | €94,178 | €60,457 | -€33,721 | -35.8% |
| Land and buildings | 22 | €10,242 | €6,828 | -€3,414 | -33.3% |
| Plant, machinery and equipment | 23 | €79,717 | €53,629 | -€26,088 | -32.7% |
| Furniture and vehicles | 24 | €4,219 | - | -€4,219 | |
| Current assets | 29/58 | €59,853 | €43,556 | -€16,296 | -27.2% |
| Amounts receivable within one year | 40/41 | €52,210 | €41,815 | -€10,395 | -19.9% |
| Trade receivables | 40 | €50,075 | €39,696 | -€10,379 | -20.7% |
| Other amounts receivable | 41 | €2,135 | €2,119 | -€15 | -0.7% |
| Cash at bank and in hand | 54/58 | €6,845 | €1,004 | -€5,841 | -85.3% |
| Deferred charges and accrued income | 490/1 | €798 | €737 | -€61 | -7.6% |
| Total equity and liabilities | 10/49 | €154,031 | €104,014 | -€50,017 | -32.5% |
| Equity | 10/15 | €36,605 | €37,170 | +€565 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €19,557 | €19,557 | = | 0.0% |
| Distributable reserves | 133 | €19,557 | €19,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,951 | -€2,386 | +€565 | +19.1% |
| Amounts payable | 17/49 | €117,426 | €66,844 | -€50,582 | -43.1% |
| Amounts payable after more than one year | 17 | €36,607 | €7,321 | -€29,286 | -80.0% |
| Financial debts | 170/4 | €36,607 | €7,321 | -€29,286 | -80.0% |
| Amounts payable within one year | 42/48 | €80,819 | €59,523 | -€21,296 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €29,286 | €29,286 | = | 0.0% |
| Trade debts | 44 | €168 | €3,049 | +€2,881 | +1,711% |
| Suppliers | 440/4 | €168 | €3,049 | +€2,881 | +1,711% |
| Taxes, remuneration and social security | 45 | €3,048 | €264 | -€2,784 | -91.3% |
| Taxes | 450/3 | €3,048 | €264 | -€2,784 | -91.3% |
| Other amounts payable | 47/48 | €48,317 | €26,924 | -€21,393 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,102 | €33,721 | -€1,381 | -3.9% |
| Other operating charges | 640/8 | €1,318 | €9,330 | +€8,012 | +608% |
| Gross operating margin | 9900 | €36,423 | €49,032 | +€12,609 | +34.6% |
| Operating profit (loss) | 9901 | €3 | €5,980 | +€5,977 | +185,048% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €2,954 | €2,039 | -€915 | -31.0% |
| Recurring financial charges | 65 | €2,954 | €2,039 | -€915 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,951 | €3,941 | +€6,892 | |
| Income taxes | 67/77 | - | €3,376 | +€3,376 | |
| Profit (loss) for the period | 9904 | -€2,951 | €565 | +€3,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,951 | €565 | +€3,516 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.