A.W.P. WERKPLAN: 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.
A.W.P. WERKPLAN
Largest movements
- Receivables after one year -€686,515
down €686,515 (-39.4%), from €1.7m to €1.1m
- Receivables within one year -€54,959
down €54,959 (-44.2%), from €124,479 to €69,519
of which Other amounts receivable: -€51,359
- Trade debts -€716,918
down €716,918 (-96.1%), from €746,282 to €29,364
- Tax, wage and social debts -€44,473
down €44,473 (-48.6%), from €91,549 to €47,076
- Gross operating margin -€47,598
down €47,598, from €42,628 to -€4,970
- Taxes -€29,824
down €29,824 (-80.1%), from €37,229 to €7,405
- Financial income -€24,696
down €24,696 (-42.6%), from €58,023 to €33,328
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 | €1,893,318 | €1,147,793 | -€745,525 | -39.4% |
| Fixed assets | 21/28 | €26,142 | €22,123 | -€4,019 | -15.4% |
| Tangible fixed assets | 22/27 | €26,142 | €22,123 | -€4,019 | -15.4% |
| Plant, machinery and equipment | 23 | €19,020 | €16,613 | -€2,407 | -12.7% |
| Furniture and vehicles | 24 | €6,643 | €5,150 | -€1,492 | -22.5% |
| Other tangible fixed assets | 26 | €480 | €360 | -€120 | -25.0% |
| Current assets | 29/58 | €1,867,176 | €1,125,670 | -€741,506 | -39.7% |
| Amounts receivable after more than one year | 29 | €1,742,661 | €1,056,147 | -€686,515 | -39.4% |
| Other amounts receivable | 291 | €1,742,661 | €1,056,147 | -€686,515 | -39.4% |
| Amounts receivable within one year | 40/41 | €124,479 | €69,519 | -€54,959 | -44.2% |
| Trade receivables | 40 | €39,628 | €36,028 | -€3,600 | -9.1% |
| Other amounts receivable | 41 | €84,851 | €33,492 | -€51,359 | -60.5% |
| Cash at bank and in hand | 54/58 | €35 | €4 | -€32 | -89.3% |
| Total equity and liabilities | 10/49 | €1,893,318 | €1,147,793 | -€745,525 | -39.4% |
| Equity | 10/15 | €1,038,903 | €1,051,402 | +€12,498 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,020,303 | €1,032,802 | +€12,498 | +1.2% |
| Distributable reserves | 133 | €1,020,303 | €1,032,802 | +€12,498 | +1.2% |
| Amounts payable | 17/49 | €854,415 | €96,392 | -€758,023 | -88.7% |
| Amounts payable within one year | 42/48 | €854,231 | €95,490 | -€758,742 | -88.8% |
| Trade debts | 44 | €746,282 | €29,364 | -€716,918 | -96.1% |
| Suppliers | 440/4 | €746,282 | €29,364 | -€716,918 | -96.1% |
| Advances received on contracts in progress | 46 | €16,400 | €19,050 | +€2,650 | +16.2% |
| Taxes, remuneration and social security | 45 | €91,549 | €47,076 | -€44,473 | -48.6% |
| Taxes | 450/3 | €91,549 | €47,076 | -€44,473 | -48.6% |
| Accrued charges and deferred income | 492/3 | €183 | €902 | +€719 | +392% |
| Non-recurring operating income | 76A | €8,264 | - | -€8,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,885 | €4,019 | +€134 | +3.5% |
| Other operating charges | 640/8 | €940 | €878 | -€63 | -6.7% |
| Gross operating margin | 9900 | €42,628 | -€4,970 | -€47,598 | |
| Operating profit (loss) | 9901 | €37,803 | -€9,867 | -€47,669 | |
| Financial income | 75/76B | €58,023 | €33,328 | -€24,696 | -42.6% |
| Recurring financial income | 75 | €58,023 | €33,328 | -€24,696 | -42.6% |
| Financial charges | 65/66B | €3,378 | €3,558 | +€181 | +5.3% |
| Recurring financial charges | 65 | €3,378 | €3,558 | +€181 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €92,448 | €19,903 | -€72,545 | -78.5% |
| Income taxes | 67/77 | €37,229 | €7,405 | -€29,824 | -80.1% |
| Profit (loss) for the period | 9904 | €55,219 | €12,498 | -€42,721 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,219 | €12,498 | -€42,721 | -77.4% |
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 26 October 2026 via checked.be.