WPS Loonbedrijf: what changed
What changed
WPS Loonbedrijf
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€2,161
2024 · €1,759+€402
Equity
€310,520
2024 · €308,359+€2,161
Cash
€1,668
2024 · €912+€757
Balance sheet total
€647,660
2024 · €744,352-€96,692
Largest movements
Assets
- Tangible fixed assets -€72,993
down €72,993 (-18.0%), from €405,494 to €332,500
of which Leasing and similar rights: -€46,726
- Receivables within one year -€23,596
down €23,596 (-73.6%), from €32,059 to €8,463
of which Trade receivables: -€14,128
Equity and liabilities
- Debts after one year -€60,503
down €60,503 (-32.7%), from €184,770 to €124,268
- Trade debts -€37,370
down €37,370 (-80.0%), from €46,732 to €9,362
- Tax, wage and social debts +€19,300
up €19,300 (+520%), from €3,711 to €23,011
of which Taxes: +€22,919
- Other debts -€11,654
down €11,654 (-8.9%), from €130,432 to €118,778
- Current portion of long-term debt -€8,626
down €8,626 (-12.3%), from €70,347 to €61,721
Income statement
- Gross operating margin -€74,701
down €74,701 (-48.5%), from €154,061 to €79,360
- Staff costs -€48,027
no longer reported in 2025 (was €48,027)
- Depreciation -€18,812
down €18,812 (-21.3%), from €88,512 to €69,699
- Financial charges -€8,433
down €8,433 (-51.6%), from €16,342 to €7,909
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,759
Gross operating margin
-€74,701
Staff costs
+€48,027
Depreciation
+€18,812
Other operating charges
+€201
Financial income
-€366
Financial charges
+€8,433
Taxes
-€4
Result 2025
€2,161
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€65,908
Investment
+€3,977
Financing
-€69,129
Cash 2024
€912
From operations (derived)
+€65,908
Net result for the year
+€2,161
Depreciation
+€69,699
Receivables within one year
+€23,596
Deferred charges and accrued income
+€176
Trade debts
-€37,370
Tax, wage and social debts
+€19,300
Other debts
-€11,654
Investment (derived)
+€3,977
Investment in fixed assets (net)
+€3,977
Financing
-€69,129
Debts after one year
-€60,503
Current portion of long-term debt
-€8,626
Cash 2025
€1,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €744,352 | €647,660 | -€96,692 | -13.0% |
| Fixed assets | 21/28 | €706,447 | €632,770 | -€73,676 | -10.4% |
| Tangible fixed assets | 22/27 | €405,494 | €332,500 | -€72,993 | -18.0% |
| Plant, machinery and equipment | 23 | €102,739 | €84,389 | -€18,350 | -17.9% |
| Furniture and vehicles | 24 | €31,669 | €23,752 | -€7,917 | -25.0% |
| Leasing and similar rights | 25 | €271,085 | €224,359 | -€46,726 | -17.2% |
| Financial fixed assets | 28 | €300,953 | €300,270 | -€683 | -0.2% |
| Current assets | 29/58 | €37,905 | €14,889 | -€23,016 | -60.7% |
| Amounts receivable within one year | 40/41 | €32,059 | €8,463 | -€23,596 | -73.6% |
| Trade receivables | 40 | €22,591 | €8,463 | -€14,128 | -62.5% |
| Other amounts receivable | 41 | €9,468 | - | -€9,468 | |
| Cash at bank and in hand | 54/58 | €912 | €1,668 | +€757 | +83.0% |
| Deferred charges and accrued income | 490/1 | €4,934 | €4,758 | -€176 | -3.6% |
| Total equity and liabilities | 10/49 | €744,352 | €647,660 | -€96,692 | -13.0% |
| Equity | 10/15 | €308,359 | €310,520 | +€2,161 | +0.7% |
| Contributions | 10/11 | €306,200 | €306,200 | = | 0.0% |
| Reserves | 13 | €2,159 | €4,320 | +€2,161 | +100% |
| Non-distributable reserves | 130/1 | €2,159 | €4,320 | +€2,161 | +100% |
| Reserves not available under the articles | 1311 | €2,159 | €4,320 | +€2,161 | +100% |
| Amounts payable | 17/49 | €435,993 | €337,140 | -€98,853 | -22.7% |
| Amounts payable after more than one year | 17 | €184,770 | €124,268 | -€60,503 | -32.7% |
| Financial debts | 170/4 | €184,770 | €124,268 | -€60,503 | -32.7% |
| Amounts payable within one year | 42/48 | €251,222 | €212,872 | -€38,350 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €70,347 | €61,721 | -€8,626 | -12.3% |
| Trade debts | 44 | €46,732 | €9,362 | -€37,370 | -80.0% |
| Suppliers | 440/4 | €46,732 | €9,362 | -€37,370 | -80.0% |
| Taxes, remuneration and social security | 45 | €3,711 | €23,011 | +€19,300 | +520% |
| Taxes | 450/3 | €92 | €23,011 | +€22,919 | +24,966% |
| Remuneration and social security | 454/9 | €3,619 | - | -€3,619 | |
| Other amounts payable | 47/48 | €130,432 | €118,778 | -€11,654 | -8.9% |
| Remuneration, social security and pensions | 62 | €48,027 | - | -€48,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,512 | €69,699 | -€18,812 | -21.3% |
| Other operating charges | 640/8 | €1,597 | €1,396 | -€201 | -12.6% |
| Gross operating margin | 9900 | €154,061 | €79,360 | -€74,701 | -48.5% |
| Operating profit (loss) | 9901 | €15,926 | €8,265 | -€7,661 | -48.1% |
| Financial income | 75/76B | €2,251 | €1,885 | -€366 | -16.3% |
| Recurring financial income | 75 | €2,251 | €1,885 | -€366 | -16.3% |
| Financial charges | 65/66B | €16,342 | €7,909 | -€8,433 | -51.6% |
| Recurring financial charges | 65 | €16,342 | €7,909 | -€8,433 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €1,834 | €2,241 | +€407 | +22.2% |
| Income taxes | 67/77 | €76 | €80 | +€4 | +5.8% |
| Profit (loss) for the period | 9904 | €1,759 | €2,161 | +€402 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,759 | €2,161 | +€402 | +22.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.