WP EVENTS: 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.
WP EVENTS
Largest movements
- Tangible fixed assets -€144,206
down €144,206 (-99.4%), from €145,052 to €846
of which Land and buildings: -€143,576
- Cash +€45,297
up €45,297 (+276.9%), from €16,358 to €61,655
mainly Investment in fixed assets (net) (+€148,876) and Net result for the year (+€84,462)
- Financial fixed assets -€5,300
down €5,300 (-2.1%), from €254,400 to €249,100
- Other debts -€119,820
down €119,820 (-75.9%), from €157,777 to €37,957
- Debts after one year -€87,427
down €87,427 (-100.0%), from €87,427 to €0
- Reserves +€80,377
up €80,377 (+52.2%), from €153,993 to €234,370
of which Distributable reserves: +€80,377
- Tax, wage and social debts +€28,183
up €28,183, from €0 to €28,183
- Current portion of long-term debt -€8,241
down €8,241 (-100.0%), from €8,241 to €0
- Gross operating margin +€113,336
up €113,336 (+1223.1%), from €9,266 to €122,602
- Taxes +€29,976
up €29,976 (+14731.7%), from €203 to €30,180
- Depreciation -€5,753
down €5,753 (-90.1%), from €6,383 to €630
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 | €423,051 | €321,263 | -€101,788 | -24.1% |
| Fixed assets | 21/28 | €399,452 | €249,946 | -€149,506 | -37.4% |
| Tangible fixed assets | 22/27 | €145,052 | €846 | -€144,206 | -99.4% |
| Land and buildings | 22 | €143,576 | €0 | -€143,576 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,476 | €846 | -€630 | -42.7% |
| Financial fixed assets | 28 | €254,400 | €249,100 | -€5,300 | -2.1% |
| Current assets | 29/58 | €23,599 | €71,317 | +€47,718 | +202.2% |
| Amounts receivable within one year | 40/41 | €7,020 | €9,421 | +€2,401 | +34.2% |
| Trade receivables | 40 | €1,096 | €0 | -€1,096 | -100.0% |
| Other amounts receivable | 41 | €5,924 | €9,421 | +€3,496 | +59.0% |
| Cash at bank and in hand | 54/58 | €16,358 | €61,655 | +€45,297 | +276.9% |
| Deferred charges and accrued income | 490/1 | €221 | €241 | +€20 | +9.1% |
| Total equity and liabilities | 10/49 | €423,051 | €321,263 | -€101,788 | -24.1% |
| Equity | 10/15 | €168,509 | €252,970 | +€84,462 | +50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,993 | €234,370 | +€80,377 | +52.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €152,133 | €232,510 | +€80,377 | +52.8% |
| Profit (loss) carried forward | 14 | -€4,084 | €0 | +€4,084 | |
| Amounts payable | 17/49 | €254,542 | €68,293 | -€186,249 | -73.2% |
| Amounts payable after more than one year | 17 | €87,427 | €0 | -€87,427 | -100.0% |
| Financial debts | 170/4 | €87,427 | €0 | -€87,427 | -100.0% |
| Amounts payable within one year | 42/48 | €167,115 | €68,293 | -€98,822 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €8,241 | €0 | -€8,241 | -100.0% |
| Trade debts | 44 | €1,097 | €2,154 | +€1,056 | +96.2% |
| Suppliers | 440/4 | €1,097 | €2,154 | +€1,056 | +96.2% |
| Taxes, remuneration and social security | 45 | €0 | €28,183 | +€28,183 | |
| Taxes | 450/3 | €0 | €28,183 | +€28,183 | |
| Other amounts payable | 47/48 | €157,777 | €37,957 | -€119,820 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,383 | €630 | -€5,753 | -90.1% |
| Other operating charges | 640/8 | €1,956 | €1,518 | -€438 | -22.4% |
| Non-recurring operating charges | 66A | - | €416 | +€416 | |
| Gross operating margin | 9900 | €9,266 | €122,602 | +€113,336 | +1223.1% |
| Operating profit (loss) | 9901 | €928 | €120,039 | +€119,110 | +12833.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,809 | €5,397 | +€588 | +12.2% |
| Recurring financial charges | 65 | €4,809 | €5,397 | +€588 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,881 | €114,641 | +€118,522 | |
| Income taxes | 67/77 | €203 | €30,180 | +€29,976 | +14731.7% |
| Profit (loss) for the period | 9904 | -€4,084 | €84,462 | +€88,546 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,084 | €84,462 | +€88,546 |
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 28 September 2026 via checked.be.