WYPA: 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.
WYPA
Largest movements
- Tangible fixed assets -€37,094
down €37,094 (-3.4%), from €1.1m to €1.1m
of which Land and buildings: -€25,344
- Cash +€13,697
up €13,697 (+103.1%), from €13,291 to €26,988
mainly Net result for the year (+€49,945) and Depreciation (+€40,167)
- Receivables within one year +€11,722
up €11,722 (+64.8%), from €18,098 to €29,820
of which Trade receivables: +€10,700
- Debts after one year -€50,527
down €50,527 (-5.4%), from €937,525 to €886,998
- Reserves +€49,945
up €49,945 (+109.0%), from €45,831 to €95,776
- Other debts -€18,270
down €18,270 (-28.2%), from €64,715 to €46,445
- Gross operating margin +€63,846
up €63,846 (+111.7%), from €57,181 to €121,026
- Taxes +€10,706
up €10,706 (+245.8%), from €4,355 to €15,061
- Depreciation +€9,878
up €9,878 (+32.6%), from €30,289 to €40,167
- Other operating charges +€3,725
up €3,725 (+582.6%), from €639 to €4,365
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 | €1,128,408 | €1,116,878 | -€11,530 | -1.0% |
| Fixed assets | 21/28 | €1,093,329 | €1,056,235 | -€37,094 | -3.4% |
| Tangible fixed assets | 22/27 | €1,093,329 | €1,056,235 | -€37,094 | -3.4% |
| Land and buildings | 22 | €1,021,901 | €996,557 | -€25,344 | -2.5% |
| Plant, machinery and equipment | 23 | €12,511 | €13,161 | +€650 | +5.2% |
| Furniture and vehicles | 24 | €58,917 | €46,517 | -€12,400 | -21.0% |
| Current assets | 29/58 | €35,079 | €60,643 | +€25,564 | +72.9% |
| Amounts receivable within one year | 40/41 | €18,098 | €29,820 | +€11,722 | +64.8% |
| Trade receivables | 40 | €16,940 | €27,640 | +€10,700 | +63.2% |
| Other amounts receivable | 41 | €1,158 | €2,179 | +€1,021 | +88.2% |
| Cash at bank and in hand | 54/58 | €13,291 | €26,988 | +€13,697 | +103.1% |
| Deferred charges and accrued income | 490/1 | €3,689 | €3,835 | +€145 | +3.9% |
| Total equity and liabilities | 10/49 | €1,128,408 | €1,116,878 | -€11,530 | -1.0% |
| Equity | 10/15 | €50,831 | €100,776 | +€49,945 | +98.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,831 | €95,776 | +€49,945 | +109.0% |
| Distributable reserves | 133 | €45,831 | €95,776 | +€49,945 | +109.0% |
| Amounts payable | 17/49 | €1,077,577 | €1,016,101 | -€61,475 | -5.7% |
| Amounts payable after more than one year | 17 | €937,525 | €886,998 | -€50,527 | -5.4% |
| Financial debts | 170/4 | €937,525 | €886,998 | -€50,527 | -5.4% |
| Amounts payable within one year | 42/48 | €140,052 | €129,103 | -€10,949 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €49,729 | €50,527 | +€797 | +1.6% |
| Trade debts | 44 | €7,636 | €14,403 | +€6,767 | +88.6% |
| Suppliers | 440/4 | €7,636 | €14,403 | +€6,767 | +88.6% |
| Taxes, remuneration and social security | 45 | €17,972 | €17,729 | -€243 | -1.4% |
| Taxes | 450/3 | €17,972 | €17,729 | -€243 | -1.4% |
| Other amounts payable | 47/48 | €64,715 | €46,445 | -€18,270 | -28.2% |
| Non-recurring operating income | 76A | - | €15,282 | +€15,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,289 | €40,167 | +€9,878 | +32.6% |
| Other operating charges | 640/8 | €639 | €4,365 | +€3,725 | +582.6% |
| Gross operating margin | 9900 | €57,181 | €121,026 | +€63,846 | +111.7% |
| Operating profit (loss) | 9901 | €26,252 | €76,495 | +€50,243 | +191.4% |
| Financial income | 75/76B | €154 | €0 | -€153 | -100.0% |
| Recurring financial income | 75 | €154 | €0 | -€153 | -100.0% |
| Financial charges | 65/66B | €12,143 | €11,489 | -€654 | -5.4% |
| Recurring financial charges | 65 | €12,143 | €11,489 | -€654 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €14,262 | €65,006 | +€50,744 | +355.8% |
| Income taxes | 67/77 | €4,355 | €15,061 | +€10,706 | +245.8% |
| Profit (loss) for the period | 9904 | €9,907 | €49,945 | +€40,038 | +404.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,907 | €49,945 | +€40,038 | +404.1% |
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 5 October 2026 via checked.be.