WP-OSTBELGIEN: 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.
WP-OSTBELGIEN
Largest movements
- Receivables within one year -€222,628
no longer reported in 2025 (was €222,628)
- Cash -€11,098
down €11,098 (-35.8%), from €30,984 to €19,886
mainly Current portion of long-term debt (-€157,056) and Contributions, distributions and other (-€63,584)
- Current portion of long-term debt -€157,056
no longer reported in 2025 (was €157,056)
- Profit (loss) carried forward -€63,169
no longer reported in 2025 (was €63,169)
- Other debts -€19,185
down €19,185 (-21.3%), from €90,000 to €70,815
- Tax, wage and social debts +€3,874
up €3,874 (+17.8%), from €21,730 to €25,605
- Gross operating margin -€155,908
down €155,908 (-95.4%), from €163,437 to €7,528
- Taxes -€20,534
down €20,534 (-99.3%), from €20,685 to €151
- Financial charges -€14,371
down €14,371 (-95.0%), from €15,121 to €750
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 | €384,961 | €148,460 | -€236,501 | -61.4% |
| Fixed assets | 21/28 | €131,094 | €128,338 | -€2,756 | -2.1% |
| Tangible fixed assets | 22/27 | €131,094 | €128,338 | -€2,756 | -2.1% |
| Land and buildings | 22 | €131,094 | €128,338 | -€2,756 | -2.1% |
| Current assets | 29/58 | €253,867 | €20,122 | -€233,745 | -92.1% |
| Amounts receivable within one year | 40/41 | €222,628 | - | -€222,628 | |
| Other amounts receivable | 41 | €222,628 | - | -€222,628 | |
| Cash at bank and in hand | 54/58 | €30,984 | €19,886 | -€11,098 | -35.8% |
| Deferred charges and accrued income | 490/1 | €255 | €236 | -€19 | -7.5% |
| Total equity and liabilities | 10/49 | €384,961 | €148,460 | -€236,501 | -61.4% |
| Equity | 10/15 | €113,169 | €50,000 | -€63,169 | -55.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,169 | - | -€63,169 | |
| Amounts payable | 17/49 | €271,792 | €98,460 | -€173,332 | -63.8% |
| Amounts payable after more than one year | 17 | €1,566 | €840 | -€726 | -46.4% |
| Other amounts payable | 178/9 | €1,566 | €840 | -€726 | -46.4% |
| Amounts payable within one year | 42/48 | €270,226 | €97,620 | -€172,606 | -63.9% |
| Current portion of amounts payable after more than one year | 42 | €157,056 | - | -€157,056 | |
| Trade debts | 44 | €1,440 | €1,200 | -€240 | -16.7% |
| Suppliers | 440/4 | €1,440 | €1,200 | -€240 | -16.7% |
| Taxes, remuneration and social security | 45 | €21,730 | €25,605 | +€3,874 | +17.8% |
| Taxes | 450/3 | €21,730 | €25,605 | +€3,874 | +17.8% |
| Other amounts payable | 47/48 | €90,000 | €70,815 | -€19,185 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,802 | €4,051 | +€248 | +6.5% |
| Other operating charges | 640/8 | €2,710 | €2,162 | -€548 | -20.2% |
| Gross operating margin | 9900 | €163,437 | €7,528 | -€155,908 | -95.4% |
| Operating profit (loss) | 9901 | €156,924 | €1,316 | -€155,608 | -99.2% |
| Financial charges | 65/66B | €15,121 | €750 | -€14,371 | -95.0% |
| Recurring financial charges | 65 | €15,121 | €750 | -€14,371 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €141,804 | €566 | -€141,237 | -99.6% |
| Income taxes | 67/77 | €20,685 | €151 | -€20,534 | -99.3% |
| Profit (loss) for the period | 9904 | €121,119 | €415 | -€120,704 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €121,119 | €415 | -€120,704 | -99.7% |
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 29 October 2026 via checked.be.