WPO-MANAGEMENT: 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.
WPO-MANAGEMENT
Largest movements
- Receivables within one year +€6,315
up €6,315 (+8.6%), from €73,322 to €79,637
of which Other amounts receivable: +€6,315
- Cash -€6,116
down €6,116 (-7.1%), from €86,375 to €80,259
mainly Receivables within one year (-€6,315) and Tax, wage and social debts (-€4,360)
- Tax, wage and social debts -€4,360
down €4,360 (-71.7%), from €6,083 to €1,723
- Gross operating margin -€15,833
down €15,833, from €13,266 to -€2,567
- Taxes -€4,157
down €4,157 (-79.8%), from €5,210 to €1,054
- Financial income +€942
up €942 (+18.2%), from €5,170 to €6,112
- Other operating charges -€729
down €729 (-69.6%), from €1,048 to €319
- Depreciation -€610
no longer reported in 2025 (was €610)
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 | €294,697 | €294,895 | +€199 | +0.1% |
| Current assets | 29/58 | €294,697 | €294,895 | +€199 | +0.1% |
| Amounts receivable after more than one year | 29 | €135,000 | €135,000 | = | 0.0% |
| Other amounts receivable | 291 | €135,000 | €135,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,322 | €79,637 | +€6,315 | +8.6% |
| Trade receivables | 40 | €4,371 | €4,371 | = | 0.0% |
| Other amounts receivable | 41 | €68,951 | €75,265 | +€6,315 | +9.2% |
| Cash at bank and in hand | 54/58 | €86,375 | €80,259 | -€6,116 | -7.1% |
| Total equity and liabilities | 10/49 | €294,697 | €294,895 | +€199 | +0.1% |
| Equity | 10/15 | €281,605 | €283,663 | +€2,058 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €275,405 | €277,463 | +€2,058 | +0.7% |
| 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 | €273,550 | €275,608 | +€2,058 | +0.8% |
| Amounts payable | 17/49 | €13,092 | €11,232 | -€1,860 | -14.2% |
| Amounts payable within one year | 42/48 | €13,092 | €11,232 | -€1,860 | -14.2% |
| Trade debts | 44 | €7,009 | €9,509 | +€2,500 | +35.7% |
| Suppliers | 440/4 | €7,009 | €9,509 | +€2,500 | +35.7% |
| Taxes, remuneration and social security | 45 | €6,083 | €1,723 | -€4,360 | -71.7% |
| Taxes | 450/3 | €6,083 | €1,723 | -€4,360 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | - | -€610 | |
| Other operating charges | 640/8 | €1,048 | €319 | -€729 | -69.6% |
| Gross operating margin | 9900 | €13,266 | -€2,567 | -€15,833 | |
| Operating profit (loss) | 9901 | €11,608 | -€2,886 | -€14,493 | |
| Financial income | 75/76B | €5,170 | €6,112 | +€942 | +18.2% |
| Recurring financial income | 75 | €5,170 | €6,112 | +€942 | +18.2% |
| Financial charges | 65/66B | €74 | €115 | +€41 | +54.9% |
| Recurring financial charges | 65 | €74 | €115 | +€41 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €16,704 | €3,112 | -€13,592 | -81.4% |
| Income taxes | 67/77 | €5,210 | €1,054 | -€4,157 | -79.8% |
| Profit (loss) for the period | 9904 | €11,494 | €2,058 | -€9,435 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,494 | €2,058 | -€9,435 | -82.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.