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WY PROJECTS: 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.

What changed

WY PROJECTS

BE 0803.339.053
NACE 68.121, Development of residential building projects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€186,983
2024 · -€184,853-€2,130
Equity
-€271,836
2024 · -€84,853-€186,983
Cash
€26,929
2024 · €190,538-€163,609
Balance sheet total
€1.9m
2024 · €2.5m-€620,073

Largest movements

2024 to 2025
Assets
  • Stocks and contracts -€399,908

    down €399,908 (-20.5%), from €1.9m to €1.5m

  • Cash -€163,609

    down €163,609 (-85.9%), from €190,538 to €26,929

    mainly Debts after one year (-€249,168) and Net result for the year (-€186,983)

  • Tangible fixed assets -€41,585

    down €41,585 (-14.4%), from €288,223 to €246,638

    of which Furniture and vehicles: -€36,100

Equity and liabilities
  • Debts after one year -€249,168

    down €249,168 (-12.4%), from €2.0m to €1.8m

  • Profit (loss) carried forward -€186,983

    down €186,983 (-101.2%), from -€184,853 to -€371,836

  • Other debts -€76,165

    down €76,165 (-23.6%), from €323,026 to €246,861

  • Trade debts -€56,508

    down €56,508 (-45.6%), from €123,998 to €67,490

  • Tax, wage and social debts -€52,918

    down €52,918 (-91.2%), from €58,043 to €5,124

    of which Taxes: -€51,270

Income statement
  • Purchases and services -€2.3m

    no longer reported in 2025 (was €2.3m)

  • Turnover -€322,758

    no longer reported in 2025 (was €322,758)

  • Gross operating margin +€60,220

    up €60,220, from -€58,051 to €2,169

  • Staff costs +€44,815

    up €44,815 (+366.3%), from €12,236 to €57,052

  • Depreciation +€20,791

    up €20,791 (+69.5%), from €29,919 to €50,710

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€184,853
Gross operating margin +€60,220
Staff costs -€44,815
Depreciation -€20,791
Other operating charges -€875
Other operating items -€546
Financial income -€6,877
Financial charges +€11,555
Result 2025 -€186,983

Cash bridge derived

cash 2024 to 2025

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.

From operations +€93,015
Investment -€9,125
Financing -€247,499
Cash 2024 €190,538
Net result for the year -€186,983
Depreciation +€50,710
Stocks and contracts +€399,908
Receivables within one year +€16,554
Deferred charges and accrued income -€1,582
Trade debts -€56,508
Tax, wage and social debts -€52,918
Other debts -€76,165
Investment in fixed assets (net) -€9,125
Debts after one year -€249,168
Current portion of long-term debt +€1,669
Cash 2025 €26,929
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,475,073 €1,855,000 -€620,073 -25.1%
Fixed assets 21/28 €288,223 €246,638 -€41,585 -14.4%
Tangible fixed assets 22/27 €288,223 €246,638 -€41,585 -14.4%
Plant, machinery and equipment 23 €130,004 €124,519 -€5,485 -4.2%
Furniture and vehicles 24 €158,219 €122,119 -€36,100 -22.8%
Current assets 29/58 €2,186,850 €1,608,362 -€578,489 -26.5%
Stocks and contracts in progress 3 €1,949,835 €1,549,927 -€399,908 -20.5%
Stocks 30/36 €1,949,835 €1,549,927 -€399,908 -20.5%
Amounts receivable within one year 40/41 €35,745 €19,191 -€16,554 -46.3%
Trade receivables 40 €32,273 €15,560 -€16,712 -51.8%
Other amounts receivable 41 €3,472 €3,630 +€159 +4.6%
Cash at bank and in hand 54/58 €190,538 €26,929 -€163,609 -85.9%
Deferred charges and accrued income 490/1 €10,733 €12,315 +€1,582 +14.7%
Total equity and liabilities 10/49 €2,475,073 €1,855,000 -€620,073 -25.1%
Equity 10/15 -€84,853 -€271,836 -€186,983 -220.4%
Contributions 10/11 €100,000 €100,000 = 0.0%
Profit (loss) carried forward 14 -€184,853 -€371,836 -€186,983 -101.2%
Amounts payable 17/49 €2,559,926 €2,126,835 -€433,091 -16.9%
Amounts payable after more than one year 17 €2,013,305 €1,764,137 -€249,168 -12.4%
Financial debts 170/4 €2,013,305 €1,764,137 -€249,168 -12.4%
Amounts payable within one year 42/48 €546,621 €362,698 -€183,923 -33.6%
Current portion of amounts payable after more than one year 42 €41,554 €43,223 +€1,669 +4.0%
Trade debts 44 €123,998 €67,490 -€56,508 -45.6%
Suppliers 440/4 €123,998 €67,490 -€56,508 -45.6%
Taxes, remuneration and social security 45 €58,043 €5,124 -€52,918 -91.2%
Taxes 450/3 €56,351 €5,082 -€51,270 -91.0%
Remuneration and social security 454/9 €1,691 €43 -€1,649 -97.5%
Other amounts payable 47/48 €323,026 €246,861 -€76,165 -23.6%
Turnover 70 €322,758 - -€322,758
Non-recurring operating income 76A €0 €9,755 +€9,755
Goods, raw materials, services and sundry goods 60/61 €2,332,745 - -€2.3m
Remuneration, social security and pensions 62 €12,236 €57,052 +€44,815 +366.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €29,919 €50,710 +€20,791 +69.5%
Other operating charges 640/8 €1,196 €2,071 +€875 +73.2%
Non-recurring operating charges 66A - €546 +€546
Gross operating margin 9900 -€58,051 €2,169 +€60,220
Operating profit (loss) 9901 -€101,402 -€108,210 -€6,808 -6.7%
Financial income 75/76B €7,433 €556 -€6,877 -92.5%
Recurring financial income 75 €7,433 €556 -€6,877 -92.5%
Financial charges 65/66B €90,884 €79,329 -€11,555 -12.7%
Recurring financial charges 65 €90,884 €79,329 -€11,555 -12.7%
Profit (loss) for the period before taxes 9903 -€184,853 -€186,983 -€2,130 -1.2%
Profit (loss) for the period 9904 -€184,853 -€186,983 -€2,130 -1.2%
Profit (loss) for the period to be appropriated 9905 -€184,853 -€186,983 -€2,130 -1.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.