WP Theater: 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 Theater
Largest movements
- Cash -€67,816
down €67,816 (-48.3%), from €140,438 to €72,622
mainly Debts after one year (-€74,000) and Other debts (-€27,285)
- Tangible fixed assets -€34,172
down €34,172 (-1.6%), from €2.1m to €2.1m
of which Land and buildings: -€33,243
- Debts after one year -€74,000
down €74,000 (-7.2%), from €1.0m to €960,000
- Other debts -€27,285
down €27,285 (-94.1%), from €28,999 to €1,714
- Gross operating margin +€32,419
up €32,419 (+81.6%), from €39,728 to €72,148
- Depreciation -€9,362
down €9,362 (-21.5%), from €43,534 to €34,172
- Financial charges +€8,025
up €8,025 (+26.9%), from €29,843 to €37,869
- Financial income +€3,266
new in 2024: €3,266
- Other operating charges -€820
down €820 (-8.6%), from €9,580 to €8,760
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,265,560 | €2,163,570 | -€101,989 | -4.5% |
| Fixed assets | 21/28 | €2,125,120 | €2,090,948 | -€34,172 | -1.6% |
| Tangible fixed assets | 22/27 | €2,125,120 | €2,090,948 | -€34,172 | -1.6% |
| Land and buildings | 22 | €2,124,191 | €2,090,948 | -€33,243 | -1.6% |
| Plant, machinery and equipment | 23 | €929 | €0 | -€929 | -100.0% |
| Current assets | 29/58 | €140,439 | €72,622 | -€67,817 | -48.3% |
| Amounts receivable within one year | 40/41 | €1 | €0 | -€1 | -100.0% |
| Other amounts receivable | 41 | €1 | €0 | -€1 | -100.0% |
| Cash at bank and in hand | 54/58 | €140,438 | €72,622 | -€67,816 | -48.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,265,560 | €2,163,570 | -€101,989 | -4.5% |
| Equity | 10/15 | €1,197,933 | €1,192,545 | -€5,387 | -0.4% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,153,610 | €1,153,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,677 | -€141,064 | -€5,387 | -4.0% |
| Amounts payable | 17/49 | €1,067,627 | €971,025 | -€96,602 | -9.0% |
| Amounts payable after more than one year | 17 | €1,034,000 | €960,000 | -€74,000 | -7.2% |
| Other amounts payable | 178/9 | €1,034,000 | €960,000 | -€74,000 | -7.2% |
| Amounts payable within one year | 42/48 | €33,627 | €11,025 | -€22,602 | -67.2% |
| Trade debts | 44 | €2,198 | €1,465 | -€733 | -33.3% |
| Suppliers | 440/4 | €2,198 | €1,465 | -€733 | -33.3% |
| Taxes, remuneration and social security | 45 | €2,429 | €7,845 | +€5,416 | +222.9% |
| Taxes | 450/3 | €2,429 | €7,845 | +€5,416 | +222.9% |
| Other amounts payable | 47/48 | €28,999 | €1,714 | -€27,285 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,534 | €34,172 | -€9,362 | -21.5% |
| Other operating charges | 640/8 | €9,580 | €8,760 | -€820 | -8.6% |
| Gross operating margin | 9900 | €39,728 | €72,148 | +€32,419 | +81.6% |
| Operating profit (loss) | 9901 | -€13,386 | €29,215 | +€42,601 | |
| Financial income | 75/76B | - | €3,266 | +€3,266 | |
| Recurring financial income | 75 | - | €3,266 | +€3,266 | |
| Financial charges | 65/66B | €29,843 | €37,869 | +€8,025 | +26.9% |
| Recurring financial charges | 65 | €29,843 | €37,869 | +€8,025 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€43,229 | -€5,387 | +€37,842 | +87.5% |
| Profit (loss) for the period | 9904 | -€43,229 | -€5,387 | +€37,842 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,229 | -€5,387 | +€37,842 | +87.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.