WTP: 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.
WTP
Largest movements
- Receivables within one year -€14,300
down €14,300 (-88.0%), from €16,258 to €1,958
of which Trade receivables: -€14,789
- Cash -€5,886
down €5,886 (-100.0%), from €5,886 to €0
mainly Net result for the year (-€17,522) and Tax, wage and social debts (-€8,409)
- Profit (loss) carried forward -€17,522
new in 2025: -€17,522
- Tax, wage and social debts -€8,409
down €8,409 (-93.3%), from €9,009 to €601
of which Taxes: -€5,909
- Other debts +€4,596
up €4,596 (+247%), from €1,862 to €6,458
- Trade debts +€3,135
new in 2025: €3,135
- Accrued charges and deferred income -€1,987
no longer reported in 2025 (was €1,987)
- Gross operating margin -€23,786
down €23,786, from €14,088 to -€9,698
- Write-downs +€4,624
new in 2025: €4,624
- Taxes -€3,524
down €3,524 (-96.4%), from €3,656 to €132
- Other operating charges +€1,283
up €1,283 (+374%), from €343 to €1,625
- Financial charges -€368
down €368 (-20.3%), from €1,811 to €1,443
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 | €22,145 | €1,959 | -€20,186 | -91.2% |
| Current assets | 29/58 | €22,145 | €1,959 | -€20,186 | -91.2% |
| Amounts receivable within one year | 40/41 | €16,258 | €1,958 | -€14,300 | -88.0% |
| Trade receivables | 40 | €16,258 | €1,470 | -€14,789 | -91.0% |
| Other amounts receivable | 41 | - | €489 | +€489 | |
| Cash at bank and in hand | 54/58 | €5,886 | €0 | -€5,886 | -100.0% |
| Total equity and liabilities | 10/49 | €22,145 | €1,959 | -€20,186 | -91.2% |
| Equity | 10/15 | €9,286 | -€8,235 | -€17,522 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,286 | €8,286 | = | 0.0% |
| Distributable reserves | 133 | €8,286 | €8,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,522 | -€17,522 | |
| Amounts payable | 17/49 | €12,858 | €10,194 | -€2,664 | -20.7% |
| Amounts payable within one year | 42/48 | €10,872 | €10,194 | -€678 | -6.2% |
| Trade debts | 44 | - | €3,135 | +€3,135 | |
| Suppliers | 440/4 | - | €3,135 | +€3,135 | |
| Taxes, remuneration and social security | 45 | €9,009 | €601 | -€8,409 | -93.3% |
| Taxes | 450/3 | €6,509 | €601 | -€5,909 | -90.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €1,862 | €6,458 | +€4,596 | +247% |
| Accrued charges and deferred income | 492/3 | €1,987 | - | -€1,987 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,624 | +€4,624 | |
| Other operating charges | 640/8 | €343 | €1,625 | +€1,283 | +374% |
| Gross operating margin | 9900 | €14,088 | -€9,698 | -€23,786 | |
| Operating profit (loss) | 9901 | €13,745 | -€15,947 | -€29,693 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,811 | €1,443 | -€368 | -20.3% |
| Recurring financial charges | 65 | €1,811 | €1,443 | -€368 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €11,942 | -€17,390 | -€29,332 | |
| Income taxes | 67/77 | €3,656 | €132 | -€3,524 | -96.4% |
| Profit (loss) for the period | 9904 | €8,286 | -€17,522 | -€25,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,286 | -€17,522 | -€25,808 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.