WP Plus: 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 Plus
Largest movements
- Cash +€40,573
up €40,573 (+80.3%), from €50,511 to €91,083
mainly Net result for the year (+€74,626) and Other debts (+€54,940)
- Receivables within one year +€26,977
up €26,977 (+18.1%), from €148,854 to €175,831
of which Other amounts receivable: +€49,667
- Tangible fixed assets -€18,216
down €18,216 (-26.9%), from €67,735 to €49,520
of which Leasing and similar rights: -€15,213
- Other debts +€54,940
up €54,940 (+1306.7%), from €4,205 to €59,144
- Reserves +€15,481
up €15,481 (+8.0%), from €193,817 to €209,298
of which Distributable reserves: +€15,481
- Debts after one year -€12,447
down €12,447 (-34.9%), from €35,624 to €23,177
- Tax, wage and social debts -€5,741
down €5,741 (-35.7%), from €16,100 to €10,359
of which Remuneration and social security: -€3,407
- Trade debts -€4,780
down €4,780 (-73.9%), from €6,471 to €1,691
- Financial income -€10,257
down €10,257 (-55.8%), from €18,380 to €8,123
of which Non-recurring financial income: -€13,030
- Depreciation +€9,629
up €9,629 (+112.1%), from €8,586 to €18,216
- Taxes -€5,931
down €5,931 (-16.8%), from €35,381 to €29,450
- Financial charges -€1,956
down €1,956 (-52.3%), from €3,737 to €1,781
- Other operating charges +€1,801
up €1,801 (+128.5%), from €1,402 to €3,203
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 | €274,426 | €322,317 | +€47,891 | +17.5% |
| Fixed assets | 21/28 | €67,735 | €49,520 | -€18,216 | -26.9% |
| Tangible fixed assets | 22/27 | €67,735 | €49,520 | -€18,216 | -26.9% |
| Furniture and vehicles | 24 | €9,792 | €6,790 | -€3,002 | -30.7% |
| Leasing and similar rights | 25 | €57,943 | €42,730 | -€15,213 | -26.3% |
| Current assets | 29/58 | €206,691 | €272,797 | +€66,106 | +32.0% |
| Amounts receivable within one year | 40/41 | €148,854 | €175,831 | +€26,977 | +18.1% |
| Trade receivables | 40 | €23,782 | €1,093 | -€22,690 | -95.4% |
| Other amounts receivable | 41 | €125,071 | €174,739 | +€49,667 | +39.7% |
| Current investments | 50/53 | €5,534 | €5,534 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,511 | €91,083 | +€40,573 | +80.3% |
| Deferred charges and accrued income | 490/1 | €1,792 | €349 | -€1,444 | -80.5% |
| Total equity and liabilities | 10/49 | €274,426 | €322,317 | +€47,891 | +17.5% |
| Equity | 10/15 | €200,017 | €215,498 | +€15,481 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,817 | €209,298 | +€15,481 | +8.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €191,962 | €207,443 | +€15,481 | +8.1% |
| Amounts payable | 17/49 | €74,409 | €106,818 | +€32,409 | +43.6% |
| Amounts payable after more than one year | 17 | €35,624 | €23,177 | -€12,447 | -34.9% |
| Financial debts | 170/4 | €35,624 | €23,177 | -€12,447 | -34.9% |
| Amounts payable within one year | 42/48 | €38,785 | €83,641 | +€44,856 | +115.7% |
| Current portion of amounts payable after more than one year | 42 | €12,009 | €12,447 | +€438 | +3.6% |
| Trade debts | 44 | €6,471 | €1,691 | -€4,780 | -73.9% |
| Suppliers | 440/4 | €6,471 | €1,691 | -€4,780 | -73.9% |
| Taxes, remuneration and social security | 45 | €16,100 | €10,359 | -€5,741 | -35.7% |
| Taxes | 450/3 | €12,693 | €10,359 | -€2,335 | -18.4% |
| Remuneration and social security | 454/9 | €3,407 | - | -€3,407 | |
| Other amounts payable | 47/48 | €4,205 | €59,144 | +€54,940 | +1306.7% |
| Non-recurring operating income | 76A | €33,427 | - | -€33,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,586 | €18,216 | +€9,629 | +112.1% |
| Other operating charges | 640/8 | €1,402 | €3,203 | +€1,801 | +128.5% |
| Gross operating margin | 9900 | €117,375 | €119,153 | +€1,778 | +1.5% |
| Operating profit (loss) | 9901 | €107,387 | €97,734 | -€9,653 | -9.0% |
| Financial income | 75/76B | €18,380 | €8,123 | -€10,257 | -55.8% |
| Recurring financial income | 75 | €5,350 | €8,123 | +€2,773 | +51.8% |
| Non-recurring financial income | 76B | €13,030 | - | -€13,030 | |
| Financial charges | 65/66B | €3,737 | €1,781 | -€1,956 | -52.3% |
| Recurring financial charges | 65 | €3,737 | €1,781 | -€1,956 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €122,030 | €104,076 | -€17,954 | -14.7% |
| Income taxes | 67/77 | €35,381 | €29,450 | -€5,931 | -16.8% |
| Profit (loss) for the period | 9904 | €86,648 | €74,626 | -€12,023 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,648 | €74,626 | -€12,023 | -13.9% |
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 5 October 2026 via checked.be.