WPRE-Services: 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.
WPRE-Services
Largest movements
- Cash -€63,647
down €63,647 (-83.9%), from €75,865 to €12,218
mainly Net result for the year (-€68,333) and Trade debts (-€14,991)
- Receivables within one year +€7,127
up €7,127 (+83.9%), from €8,493 to €15,620
of which Other amounts receivable: +€6,352
- Intangible fixed assets -€1,585
down €1,585 (-24.3%), from €6,513 to €4,928
- Profit (loss) carried forward -€68,333
down €68,333 (-86.5%), from -€78,970 to -€147,302
- Other debts +€30,000
new in 2025: €30,000
- Trade debts -€14,991
down €14,991 (-98.7%), from €15,192 to €201
- Accrued charges and deferred income -€4,700
down €4,700 (-100.0%), from €4,700 to €0
- Gross operating margin +€9,764
up €9,764 (+13.0%), from -€75,194 to -€65,430
- Other operating charges -€979
down €979 (-53.7%), from €1,825 to €845
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 | €90,922 | €32,899 | -€58,023 | -63.8% |
| Fixed assets | 21/28 | €6,513 | €4,928 | -€1,585 | -24.3% |
| Intangible fixed assets | 21 | €6,513 | €4,928 | -€1,585 | -24.3% |
| Current assets | 29/58 | €84,409 | €27,971 | -€56,439 | -66.9% |
| Amounts receivable within one year | 40/41 | €8,493 | €15,620 | +€7,127 | +83.9% |
| Trade receivables | 40 | - | €774 | +€774 | |
| Other amounts receivable | 41 | €8,493 | €14,846 | +€6,352 | +74.8% |
| Cash at bank and in hand | 54/58 | €75,865 | €12,218 | -€63,647 | -83.9% |
| Deferred charges and accrued income | 490/1 | €51 | €133 | +€82 | +159.6% |
| Total equity and liabilities | 10/49 | €90,922 | €32,899 | -€58,023 | -63.8% |
| Equity | 10/15 | €71,030 | €2,698 | -€68,333 | -96.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,970 | -€147,302 | -€68,333 | -86.5% |
| Amounts payable | 17/49 | €19,892 | €30,201 | +€10,309 | +51.8% |
| Amounts payable within one year | 42/48 | €15,192 | €30,201 | +€15,009 | +98.8% |
| Trade debts | 44 | €15,192 | €201 | -€14,991 | -98.7% |
| Suppliers | 440/4 | €15,192 | €201 | -€14,991 | -98.7% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €4,700 | €0 | -€4,700 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,410 | €1,585 | +€175 | +12.4% |
| Other operating charges | 640/8 | €1,825 | €845 | -€979 | -53.7% |
| Gross operating margin | 9900 | -€75,194 | -€65,430 | +€9,764 | +13.0% |
| Operating profit (loss) | 9901 | -€78,429 | -€67,860 | +€10,569 | +13.5% |
| Financial charges | 65/66B | €541 | €473 | -€68 | -12.6% |
| Recurring financial charges | 65 | €541 | €473 | -€68 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€78,970 | -€68,333 | +€10,637 | +13.5% |
| Profit (loss) for the period | 9904 | -€78,970 | -€68,333 | +€10,637 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,970 | -€68,333 | +€10,637 | +13.5% |
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 30 September 2026 via checked.be.