WPRIEM: 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.
WPRIEM
Largest movements
- Cash +€28,915
up €28,915 (+19141.6%), from €151 to €29,066
mainly Net result for the year (+€28,804) and Receivables within one year (+€2,622)
- Receivables within one year -€2,622
down €2,622 (-99.8%), from €2,626 to €4
- Current investments +€1,313
up €1,313 (+3.2%), from €41,334 to €42,647
- Reserves +€28,804
up €28,804 (+84.8%), from €33,960 to €62,764
- Tax, wage and social debts -€1,069
down €1,069 (-19.3%), from €5,547 to €4,477
- Trade debts -€725
down €725 (-48.5%), from €1,493 to €769
- Gross operating margin -€4,145
down €4,145 (-9.5%), from €43,598 to €39,453
- Taxes -€876
down €876 (-7.9%), from €11,113 to €10,236
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 | €44,111 | €71,717 | +€27,606 | +62.6% |
| Current assets | 29/58 | €44,111 | €71,717 | +€27,606 | +62.6% |
| Amounts receivable within one year | 40/41 | €2,626 | €4 | -€2,622 | -99.8% |
| Other amounts receivable | 41 | €2,626 | €4 | -€2,622 | -99.8% |
| Current investments | 50/53 | €41,334 | €42,647 | +€1,313 | +3.2% |
| Cash at bank and in hand | 54/58 | €151 | €29,066 | +€28,915 | +19141.6% |
| Total equity and liabilities | 10/49 | €44,111 | €71,717 | +€27,606 | +62.6% |
| Equity | 10/15 | €36,960 | €65,764 | +€28,804 | +77.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,960 | €62,764 | +€28,804 | +84.8% |
| Distributable reserves | 133 | €33,960 | €62,764 | +€28,804 | +84.8% |
| Amounts payable | 17/49 | €7,151 | €5,954 | -€1,198 | -16.7% |
| Amounts payable within one year | 42/48 | €7,151 | €5,954 | -€1,198 | -16.7% |
| Trade debts | 44 | €1,493 | €769 | -€725 | -48.5% |
| Suppliers | 440/4 | €1,493 | €769 | -€725 | -48.5% |
| Taxes, remuneration and social security | 45 | €5,547 | €4,477 | -€1,069 | -19.3% |
| Taxes | 450/3 | €5,547 | €4,477 | -€1,069 | -19.3% |
| Other amounts payable | 47/48 | €112 | €708 | +€596 | +534.4% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €43,598 | €39,453 | -€4,145 | -9.5% |
| Operating profit (loss) | 9901 | €43,472 | €39,325 | -€4,147 | -9.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €164 | €285 | +€121 | +74.0% |
| Recurring financial charges | 65 | €164 | €285 | +€121 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €43,311 | €39,040 | -€4,271 | -9.9% |
| Income taxes | 67/77 | €11,113 | €10,236 | -€876 | -7.9% |
| Profit (loss) for the period | 9904 | €32,198 | €28,804 | -€3,395 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,198 | €28,804 | -€3,395 | -10.5% |
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 2 October 2026 via checked.be.