AT WERC: 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.
AT WERC
Largest movements
- Cash +€22,285
up €22,285 (+10.1%), from €221,481 to €243,766
mainly Net result for the year (+€81,142) and Tax, wage and social debts (+€13,224)
- Receivables within one year +€7,326
up €7,326 (+34.8%), from €21,055 to €28,381
of which Other amounts receivable: +€5,787
- Reserves +€81,142
up €81,142 (+50.9%), from €159,513 to €240,655
- Other debts -€40,541
down €40,541 (-100%), from €40,541 to €0
- Trade debts -€21,369
down €21,369 (-97.2%), from €21,978 to €609
- Tax, wage and social debts +€13,224
up €13,224 (+130%), from €10,168 to €23,391
- Gross operating margin +€21,267
up €21,267 (+22.0%), from €96,779 to €118,045
- Taxes +€7,306
up €7,306 (+27.6%), from €26,468 to €33,773
- Financial charges -€1,808
down €1,808 (-45.1%), from €4,007 to €2,200
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 | €245,001 | €275,679 | +€30,679 | +12.5% |
| Fixed assets | 21/28 | €1,418 | €899 | -€519 | -36.6% |
| Tangible fixed assets | 22/27 | €1,418 | €899 | -€519 | -36.6% |
| Plant, machinery and equipment | 23 | €1,418 | €899 | -€519 | -36.6% |
| Current assets | 29/58 | €243,583 | €274,781 | +€31,198 | +12.8% |
| Amounts receivable within one year | 40/41 | €21,055 | €28,381 | +€7,326 | +34.8% |
| Trade receivables | 40 | €19,058 | €20,596 | +€1,538 | +8.1% |
| Other amounts receivable | 41 | €1,998 | €7,785 | +€5,787 | +290% |
| Cash at bank and in hand | 54/58 | €221,481 | €243,766 | +€22,285 | +10.1% |
| Deferred charges and accrued income | 490/1 | €1,046 | €2,633 | +€1,587 | +152% |
| Total equity and liabilities | 10/49 | €245,001 | €275,679 | +€30,679 | +12.5% |
| Equity | 10/15 | €169,513 | €250,655 | +€81,142 | +47.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €159,513 | €240,655 | +€81,142 | +50.9% |
| Distributable reserves | 133 | €159,513 | €240,655 | +€81,142 | +50.9% |
| Amounts payable | 17/49 | €75,488 | €25,025 | -€50,463 | -66.8% |
| Amounts payable within one year | 42/48 | €72,687 | €24,000 | -€48,687 | -67.0% |
| Trade debts | 44 | €21,978 | €609 | -€21,369 | -97.2% |
| Suppliers | 440/4 | €21,978 | €609 | -€21,369 | -97.2% |
| Taxes, remuneration and social security | 45 | €10,168 | €23,391 | +€13,224 | +130% |
| Taxes | 450/3 | €10,168 | €23,391 | +€13,224 | +130% |
| Other amounts payable | 47/48 | €40,541 | €0 | -€40,541 | -100% |
| Accrued charges and deferred income | 492/3 | €2,801 | €1,024 | -€1,776 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €519 | = | 0.0% |
| Other operating charges | 640/8 | €292 | €571 | +€279 | +95.5% |
| Gross operating margin | 9900 | €96,779 | €118,045 | +€21,267 | +22.0% |
| Operating profit (loss) | 9901 | €95,968 | €116,956 | +€20,988 | +21.9% |
| Financial income | 75/76B | - | €159 | +€159 | |
| Recurring financial income | 75 | - | €159 | +€159 | |
| Financial charges | 65/66B | €4,007 | €2,200 | -€1,808 | -45.1% |
| Recurring financial charges | 65 | €4,007 | €2,200 | -€1,808 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €91,961 | €114,915 | +€22,955 | +25.0% |
| Income taxes | 67/77 | €26,468 | €33,773 | +€7,306 | +27.6% |
| Profit (loss) for the period | 9904 | €65,493 | €81,142 | +€15,649 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,493 | €81,142 | +€15,649 | +23.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.