WPHT: 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.
WPHT
Largest movements
- Receivables within one year +€12,374
up €12,374 (+18.2%), from €67,814 to €80,187
of which Other amounts receivable: +€27,316
- Tangible fixed assets -€6,924
down €6,924 (-40.4%), from €17,118 to €10,194
- Cash -€1,931
down €1,931 (-42.9%), from €4,501 to €2,569
mainly Receivables within one year (-€12,374) and Trade debts (-€11,906)
- Trade debts -€11,906
down €11,906 (-10.5%), from €113,122 to €101,216
- Profit (loss) carried forward +€11,302
up €11,302 (+7.4%), from -€153,293 to -€141,991
- Other debts +€9,447
up €9,447 (+7.9%), from €119,703 to €129,150
- Tax, wage and social debts -€6,410
down €6,410 (-75.5%), from €8,485 to €2,075
of which Remuneration and social security: -€4,146
- Staff costs -€31,135
down €31,135 (-98.4%), from €31,655 to €520
- Gross operating margin -€25,777
down €25,777 (-46.1%), from €55,890 to €30,113
- Other operating charges -€2,870
down €2,870 (-35.0%), from €8,190 to €5,320
- Depreciation +€1,103
up €1,103 (+13.8%), from €8,003 to €9,106
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 | €90,518 | €92,951 | +€2,433 | +2.7% |
| Fixed assets | 21/28 | €17,118 | €10,194 | -€6,924 | -40.4% |
| Tangible fixed assets | 22/27 | €17,118 | €10,194 | -€6,924 | -40.4% |
| Plant, machinery and equipment | 23 | €17,118 | €10,194 | -€6,924 | -40.4% |
| Current assets | 29/58 | €73,400 | €82,757 | +€9,357 | +12.7% |
| Stocks and contracts in progress | 3 | €569 | - | -€569 | |
| Stocks | 30/36 | €569 | - | -€569 | |
| Amounts receivable within one year | 40/41 | €67,814 | €80,187 | +€12,374 | +18.2% |
| Trade receivables | 40 | €62,742 | €47,799 | -€14,942 | -23.8% |
| Other amounts receivable | 41 | €5,072 | €32,388 | +€27,316 | +538.5% |
| Cash at bank and in hand | 54/58 | €4,501 | €2,569 | -€1,931 | -42.9% |
| Deferred charges and accrued income | 490/1 | €517 | - | -€517 | |
| Total equity and liabilities | 10/49 | €90,518 | €92,951 | +€2,433 | +2.7% |
| Equity | 10/15 | -€150,793 | -€139,491 | +€11,302 | +7.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,293 | -€141,991 | +€11,302 | +7.4% |
| Amounts payable | 17/49 | €241,311 | €232,442 | -€8,869 | -3.7% |
| Amounts payable within one year | 42/48 | €241,311 | €232,442 | -€8,869 | -3.7% |
| Trade debts | 44 | €113,122 | €101,216 | -€11,906 | -10.5% |
| Suppliers | 440/4 | €113,122 | €101,216 | -€11,906 | -10.5% |
| Taxes, remuneration and social security | 45 | €8,485 | €2,075 | -€6,410 | -75.5% |
| Taxes | 450/3 | €4,339 | €2,075 | -€2,264 | -52.2% |
| Remuneration and social security | 454/9 | €4,146 | - | -€4,146 | |
| Other amounts payable | 47/48 | €119,703 | €129,150 | +€9,447 | +7.9% |
| Remuneration, social security and pensions | 62 | €31,655 | €520 | -€31,135 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,003 | €9,106 | +€1,103 | +13.8% |
| Other operating charges | 640/8 | €8,190 | €5,320 | -€2,870 | -35.0% |
| Gross operating margin | 9900 | €55,890 | €30,113 | -€25,777 | -46.1% |
| Operating profit (loss) | 9901 | €8,042 | €15,168 | +€7,125 | +88.6% |
| Financial charges | 65/66B | €4,006 | €3,866 | -€140 | -3.5% |
| Recurring financial charges | 65 | €4,006 | €3,866 | -€140 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €4,037 | €11,302 | +€7,265 | +180.0% |
| Profit (loss) for the period | 9904 | €4,037 | €11,302 | +€7,265 | +180.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,037 | €11,302 | +€7,265 | +180.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.