WULLEPIT KRIS: 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.
WULLEPIT KRIS
Largest movements
- Receivables within one year +€52,019
up €52,019 (+124%), from €42,072 to €94,091
of which Trade receivables: +€61,175
- Tangible fixed assets -€15,095
down €15,095 (-8.0%), from €187,673 to €172,578
of which Leasing and similar rights: -€7,599
- Cash +€10,358
up €10,358 (+36.1%), from €28,729 to €39,087
mainly Net result for the year (+€34,810) and Other debts (+€25,653)
- Other debts +€25,653
up €25,653 (+230%), from €11,155 to €36,808
- Debts after one year -€23,065
down €23,065 (-18.5%), from €124,842 to €101,777
- Accrued charges and deferred income +€16,902
up €16,902 (+475%), from €3,556 to €20,458
- Trade debts +€13,765
up €13,765 (+41.3%), from €33,328 to €47,093
- Reserves +€9,000
up €9,000 (+13.6%), from €66,406 to €75,406
of which Distributable reserves: +€9,000
- Gross operating margin +€46,340
up €46,340 (+131%), from €35,496 to €81,835
- Taxes +€8,937
up €8,937 (+4,846%), from €184 to €9,121
- Depreciation +€2,776
up €2,776 (+12.4%), from €22,392 to €25,169
- Financial charges +€928
up €928 (+10.1%), from €9,181 to €10,110
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 | €287,060 | €330,795 | +€43,735 | +15.2% |
| Fixed assets | 21/28 | €187,673 | €172,578 | -€15,095 | -8.0% |
| Tangible fixed assets | 22/27 | €187,673 | €172,578 | -€15,095 | -8.0% |
| Land and buildings | 22 | €104,695 | €98,273 | -€6,423 | -6.1% |
| Plant, machinery and equipment | 23 | €1,493 | €2,273 | +€780 | +52.2% |
| Furniture and vehicles | 24 | €12,125 | €6,761 | -€5,364 | -44.2% |
| Leasing and similar rights | 25 | €16,655 | €9,056 | -€7,599 | -45.6% |
| Other tangible fixed assets | 26 | €52,705 | €56,216 | +€3,511 | +6.7% |
| Current assets | 29/58 | €99,387 | €158,217 | +€58,830 | +59.2% |
| Stocks and contracts in progress | 3 | €22,850 | €20,564 | -€2,286 | -10.0% |
| Stocks | 30/36 | €22,850 | €20,564 | -€2,286 | -10.0% |
| Amounts receivable within one year | 40/41 | €42,072 | €94,091 | +€52,019 | +124% |
| Trade receivables | 40 | €15,292 | €76,467 | +€61,175 | +400% |
| Other amounts receivable | 41 | €26,780 | €17,623 | -€9,156 | -34.2% |
| Cash at bank and in hand | 54/58 | €28,729 | €39,087 | +€10,358 | +36.1% |
| Deferred charges and accrued income | 490/1 | €5,736 | €4,475 | -€1,261 | -22.0% |
| Total equity and liabilities | 10/49 | €287,060 | €330,795 | +€43,735 | +15.2% |
| Equity | 10/15 | €86,563 | €96,373 | +€9,810 | +11.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,406 | €75,406 | +€9,000 | +13.6% |
| Tax-exempt reserves | 132 | €406 | €406 | = | 0.0% |
| Distributable reserves | 133 | €66,000 | €75,000 | +€9,000 | +13.6% |
| Profit (loss) carried forward | 14 | €157 | €967 | +€810 | +516% |
| Amounts payable | 17/49 | €200,496 | €234,422 | +€33,926 | +16.9% |
| Amounts payable after more than one year | 17 | €124,842 | €101,777 | -€23,065 | -18.5% |
| Financial debts | 170/4 | €124,842 | €101,777 | -€23,065 | -18.5% |
| Amounts payable within one year | 42/48 | €72,098 | €112,188 | +€40,089 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €22,615 | €23,065 | +€450 | +2.0% |
| Trade debts | 44 | €33,328 | €47,093 | +€13,765 | +41.3% |
| Suppliers | 440/4 | €33,328 | €47,093 | +€13,765 | +41.3% |
| Taxes, remuneration and social security | 45 | €5,000 | €5,221 | +€221 | +4.4% |
| Taxes | 450/3 | €2,100 | €5,221 | +€3,121 | +149% |
| Remuneration and social security | 454/9 | €2,900 | - | -€2,900 | |
| Other amounts payable | 47/48 | €11,155 | €36,808 | +€25,653 | +230% |
| Accrued charges and deferred income | 492/3 | €3,556 | €20,458 | +€16,902 | +475% |
| Non-recurring operating income | 76A | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,392 | €25,169 | +€2,776 | +12.4% |
| Other operating charges | 640/8 | €2,284 | €2,709 | +€425 | +18.6% |
| Gross operating margin | 9900 | €35,496 | €81,835 | +€46,340 | +131% |
| Operating profit (loss) | 9901 | €10,820 | €53,958 | +€43,138 | +399% |
| Financial income | 75/76B | €151 | €82 | -€69 | -45.4% |
| Recurring financial income | 75 | €151 | €82 | -€69 | -45.4% |
| Financial charges | 65/66B | €9,181 | €10,110 | +€928 | +10.1% |
| Recurring financial charges | 65 | €9,181 | €10,110 | +€928 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,789 | €43,931 | +€42,142 | +2,355% |
| Income taxes | 67/77 | €184 | €9,121 | +€8,937 | +4,846% |
| Profit (loss) for the period | 9904 | €1,605 | €34,810 | +€33,205 | +2,069% |
| Profit (loss) for the period to be appropriated | 9905 | €1,605 | €34,810 | +€33,205 | +2,069% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.