WUU P0147: 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.
WUU P0147
Largest movements
- Stocks and contracts +€50,233
up €50,233 (+19.5%), from €257,618 to €307,851
- Cash -€4,215
down €4,215 (-29.5%), from €14,267 to €10,053
mainly Stocks and contracts (-€50,233) and Net result for the year (-€33,300)
- Debts after one year +€50,000
up €50,000 (+16.7%), from €299,000 to €349,000
- Profit (loss) carried forward -€33,300
down €33,300 (-49.4%), from -€67,371 to -€100,671
- Accrued charges and deferred income +€27,770
up €27,770 (+71.7%), from €38,755 to €66,525
- Financial charges +€2,896
up €2,896 (+11.5%), from €25,169 to €28,066
- Gross operating margin +€515
up €515 (+10.5%), from -€4,881 to -€4,367
- Other operating charges +€211
up €211 (+32.1%), from €657 to €867
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,979 | €322,313 | +€47,334 | +17.2% |
| Current assets | 29/58 | €274,979 | €322,313 | +€47,334 | +17.2% |
| Stocks and contracts in progress | 3 | €257,618 | €307,851 | +€50,233 | +19.5% |
| Stocks | 30/36 | €257,618 | €307,851 | +€50,233 | +19.5% |
| Amounts receivable within one year | 40/41 | €3,094 | €4,410 | +€1,316 | +42.5% |
| Other amounts receivable | 41 | €3,094 | €4,410 | +€1,316 | +42.5% |
| Cash at bank and in hand | 54/58 | €14,267 | €10,053 | -€4,215 | -29.5% |
| Total equity and liabilities | 10/49 | €274,979 | €322,313 | +€47,334 | +17.2% |
| Equity | 10/15 | -€63,371 | -€96,671 | -€33,300 | -52.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,371 | -€100,671 | -€33,300 | -49.4% |
| Amounts payable | 17/49 | €338,350 | €418,984 | +€80,634 | +23.8% |
| Amounts payable after more than one year | 17 | €299,000 | €349,000 | +€50,000 | +16.7% |
| Financial debts | 170/4 | €299,000 | €349,000 | +€50,000 | +16.7% |
| Amounts payable within one year | 42/48 | €595 | €3,459 | +€2,864 | +481% |
| Trade debts | 44 | €595 | €3,459 | +€2,864 | +481% |
| Suppliers | 440/4 | €595 | €3,459 | +€2,864 | +481% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €38,755 | €66,525 | +€27,770 | +71.7% |
| Other operating charges | 640/8 | €657 | €867 | +€211 | +32.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€4,881 | -€4,367 | +€515 | +10.5% |
| Operating profit (loss) | 9901 | -€5,538 | -€5,234 | +€304 | +5.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €25,169 | €28,066 | +€2,896 | +11.5% |
| Recurring financial charges | 65 | €25,169 | €28,066 | +€2,896 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,707 | -€33,300 | -€2,592 | -8.4% |
| Profit (loss) for the period | 9904 | -€30,707 | -€33,300 | -€2,592 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,707 | -€33,300 | -€2,592 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.