WRP: 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.
WRP
Largest movements
- Tangible fixed assets -€310,461
down €310,461 (-60.6%), from €512,267 to €201,807
of which Land and buildings: -€324,908
- Cash +€293,239
up €293,239 (+2651.6%), from €11,059 to €304,298
mainly Investment in fixed assets (net) (+€298,504) and Receivables within one year (+€101,066)
- Receivables within one year -€101,066
down €101,066 (-88.7%), from €113,973 to €12,907
of which Other amounts receivable: -€54,292
- Debts after one year -€56,638
down €56,638 (-46.7%), from €121,350 to €64,712
- Other debts -€52,226
down €52,226 (-35.6%), from €146,841 to €94,615
- Profit (loss) carried forward +€29,090
up €29,090 (+3324.5%), from €875 to €29,965
- Tax, wage and social debts -€28,261
down €28,261 (-56.8%), from €49,746 to €21,485
of which Taxes: -€27,861
- Trade debts -€9,649
down €9,649 (-55.0%), from €17,529 to €7,880
- Staff costs -€40,494
no longer reported in 2025 (was €40,494)
- Taxes -€27,584
down €27,584 (-69.1%), from €39,932 to €12,348
- Write-downs +€12,329
no longer reported in 2025 (was -€12,329)
- Financial charges -€7,423
down €7,423 (-68.9%), from €10,766 to €3,343
of which Non-recurring financial charges: -€4,600
- Financial income -€6,044
down €6,044 (-99.9%), from €6,049 to €5
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 | €640,221 | €521,700 | -€118,521 | -18.5% |
| Fixed assets | 21/28 | €512,267 | €201,807 | -€310,461 | -60.6% |
| Tangible fixed assets | 22/27 | €512,267 | €201,807 | -€310,461 | -60.6% |
| Land and buildings | 22 | €497,051 | €172,143 | -€324,908 | -65.4% |
| Plant, machinery and equipment | 23 | €14,096 | €12,307 | -€1,788 | -12.7% |
| Furniture and vehicles | 24 | €1,120 | €17,356 | +€16,236 | +1449.2% |
| Current assets | 29/58 | €127,954 | €319,894 | +€191,940 | +150.0% |
| Amounts receivable within one year | 40/41 | €113,973 | €12,907 | -€101,066 | -88.7% |
| Trade receivables | 40 | €57,147 | €10,372 | -€46,775 | -81.8% |
| Other amounts receivable | 41 | €56,826 | €2,535 | -€54,292 | -95.5% |
| Cash at bank and in hand | 54/58 | €11,059 | €304,298 | +€293,239 | +2651.6% |
| Deferred charges and accrued income | 490/1 | €2,921 | €2,689 | -€232 | -8.0% |
| Total equity and liabilities | 10/49 | €640,221 | €521,700 | -€118,521 | -18.5% |
| Equity | 10/15 | €279,896 | €308,985 | +€29,090 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €266,621 | €266,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €264,761 | €264,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | €875 | €29,965 | +€29,090 | +3324.5% |
| Amounts payable | 17/49 | €360,325 | €212,715 | -€147,611 | -41.0% |
| Amounts payable after more than one year | 17 | €121,350 | €64,712 | -€56,638 | -46.7% |
| Financial debts | 170/4 | €121,350 | €64,712 | -€56,638 | -46.7% |
| Amounts payable within one year | 42/48 | €236,096 | €145,123 | -€90,972 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €21,980 | €21,144 | -€837 | -3.8% |
| Trade debts | 44 | €17,529 | €7,880 | -€9,649 | -55.0% |
| Suppliers | 440/4 | €17,529 | €7,880 | -€9,649 | -55.0% |
| Taxes, remuneration and social security | 45 | €49,746 | €21,485 | -€28,261 | -56.8% |
| Taxes | 450/3 | €49,346 | €21,485 | -€27,861 | -56.5% |
| Remuneration and social security | 454/9 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €146,841 | €94,615 | -€52,226 | -35.6% |
| Accrued charges and deferred income | 492/3 | €2,880 | €2,880 | = | 0.0% |
| Non-recurring operating income | 76A | €750 | €98,959 | +€98,209 | +13094.6% |
| Remuneration, social security and pensions | 62 | €40,494 | - | -€40,494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,895 | €11,957 | -€4,939 | -29.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,329 | - | +€12,329 | |
| Other operating charges | 640/8 | €19,064 | €24,666 | +€5,602 | +29.4% |
| Gross operating margin | 9900 | €79,896 | €81,399 | +€1,503 | +1.9% |
| Operating profit (loss) | 9901 | €15,772 | €44,776 | +€29,004 | +183.9% |
| Financial income | 75/76B | €6,049 | €5 | -€6,044 | -99.9% |
| Recurring financial income | 75 | €6,049 | €5 | -€6,044 | -99.9% |
| Financial charges | 65/66B | €10,766 | €3,343 | -€7,423 | -68.9% |
| Recurring financial charges | 65 | €6,166 | €3,343 | -€2,823 | -45.8% |
| Non-recurring financial charges | 66B | €4,600 | - | -€4,600 | |
| Profit (loss) for the period before taxes | 9903 | €11,054 | €41,438 | +€30,384 | +274.9% |
| Income taxes | 67/77 | €39,932 | €12,348 | -€27,584 | -69.1% |
| Profit (loss) for the period | 9904 | -€28,878 | €29,090 | +€57,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,878 | €29,090 | +€57,967 |
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 7 October 2026 via checked.be.