Woupy: 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.
Woupy
Largest movements
- Intangible fixed assets -€36,140
down €36,140 (-21.1%), from €171,589 to €135,449
- Receivables within one year +€10,332
up €10,332 (+48.5%), from €21,295 to €31,627
of which Trade receivables: +€7,616
- Tangible fixed assets +€5,330
up €5,330 (+4.7%), from €113,173 to €118,503
of which Furniture and vehicles: +€17,913
- Other debts -€18,643
down €18,643 (-91.8%), from €20,310 to €1,667
- Debts after one year -€15,977
down €15,977 (-7.6%), from €211,513 to €195,536
of which Financial debts: -€15,977
- Current portion of long-term debt +€5,706
up €5,706 (+21.3%), from €26,801 to €32,506
- Trade debts +€5,121
up €5,121 (+71.8%), from €7,135 to €12,256
- Reserves +€4,186
up €4,186 (+12.9%), from €32,391 to €36,577
- Depreciation +€41,943
up €41,943 (+318.6%), from €13,164 to €55,106
- Gross operating margin +€11,035
up €11,035 (+18.6%), from €59,392 to €70,428
- Taxes -€8,676
down €8,676 (-78.2%), from €11,096 to €2,420
- Financial charges +€4,433
up €4,433 (+191.1%), from €2,321 to €6,754
of which Financial charges: +€4,058
- Other operating charges +€1,606
up €1,606 (+281.4%), from €571 to €2,176
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 | €313,277 | €295,557 | -€17,720 | -5.7% |
| Fixed assets | 21/28 | €284,762 | €255,977 | -€28,785 | -10.1% |
| Intangible fixed assets | 21 | €171,589 | €135,449 | -€36,140 | -21.1% |
| Tangible fixed assets | 22/27 | €113,173 | €118,503 | +€5,330 | +4.7% |
| Plant, machinery and equipment | 23 | €28,398 | €22,715 | -€5,683 | -20.0% |
| Furniture and vehicles | 24 | €2,686 | €20,599 | +€17,913 | +666.9% |
| Other tangible fixed assets | 26 | €82,089 | €75,189 | -€6,900 | -8.4% |
| Financial fixed assets | 28 | - | €2,025 | +€2,025 | |
| Current assets | 29/58 | €28,514 | €39,579 | +€11,065 | +38.8% |
| Stocks and contracts in progress | 3 | €2,868 | €2,936 | +€68 | +2.4% |
| Stocks | 30/36 | €2,868 | €2,936 | +€68 | +2.4% |
| Amounts receivable within one year | 40/41 | €21,295 | €31,627 | +€10,332 | +48.5% |
| Trade receivables | 40 | €21,145 | €28,761 | +€7,616 | +36.0% |
| Other amounts receivable | 41 | €150 | €2,866 | +€2,716 | +1810.8% |
| Cash at bank and in hand | 54/58 | €4,254 | €3,939 | -€315 | -7.4% |
| Deferred charges and accrued income | 490/1 | €97 | €1,077 | +€980 | +1010.9% |
| Total equity and liabilities | 10/49 | €313,277 | €295,557 | -€17,720 | -5.7% |
| Equity | 10/15 | €35,391 | €39,577 | +€4,186 | +11.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,391 | €36,577 | +€4,186 | +12.9% |
| Distributable reserves | 133 | €32,391 | €36,577 | +€4,186 | +12.9% |
| Amounts payable | 17/49 | €277,885 | €255,979 | -€21,906 | -7.9% |
| Amounts payable after more than one year | 17 | €211,513 | €195,536 | -€15,977 | -7.6% |
| Financial debts | 170/4 | €108,513 | €92,536 | -€15,977 | -14.7% |
| Other amounts payable | 178/9 | €103,000 | €103,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,227 | €59,556 | -€6,672 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €26,801 | €32,506 | +€5,706 | +21.3% |
| Trade debts | 44 | €7,135 | €12,256 | +€5,121 | +71.8% |
| Suppliers | 440/4 | €7,135 | €12,256 | +€5,121 | +71.8% |
| Taxes, remuneration and social security | 45 | €11,982 | €13,127 | +€1,145 | +9.6% |
| Taxes | 450/3 | €11,982 | €13,127 | +€1,145 | +9.6% |
| Other amounts payable | 47/48 | €20,310 | €1,667 | -€18,643 | -91.8% |
| Accrued charges and deferred income | 492/3 | €144 | €887 | +€743 | +514.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,164 | €55,106 | +€41,943 | +318.6% |
| Other operating charges | 640/8 | €571 | €2,176 | +€1,606 | +281.4% |
| Gross operating margin | 9900 | €59,392 | €70,428 | +€11,035 | +18.6% |
| Operating profit (loss) | 9901 | €45,658 | €13,146 | -€32,513 | -71.2% |
| Financial income | 75/76B | €149 | €215 | +€65 | +43.7% |
| Recurring financial income | 75 | €149 | €215 | +€65 | +43.7% |
| Financial charges | 65/66B | €2,321 | €6,754 | +€4,433 | +191.1% |
| Recurring financial charges | 65 | €2,321 | €6,379 | +€4,058 | +174.9% |
| Non-recurring financial charges | 66B | - | €375 | +€375 | |
| Profit (loss) for the period before taxes | 9903 | €43,487 | €6,606 | -€36,881 | -84.8% |
| Income taxes | 67/77 | €11,096 | €2,420 | -€8,676 | -78.2% |
| Profit (loss) for the period | 9904 | €32,391 | €4,186 | -€28,205 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,391 | €4,186 | -€28,205 | -87.1% |
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 4 October 2026 via checked.be.