Contract Workers: 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.
Contract Workers
Largest movements
- Receivables within one year +€24,335
up €24,335 (+42.0%), from €57,998 to €82,334
of which Other amounts receivable: +€20,815
- Cash -€3,808
down €3,808 (-54.8%), from €6,954 to €3,146
mainly Receivables within one year (-€24,335) and Contributions, distributions and other (-€21,190)
- Deferred charges and accrued income +€2,446
up €2,446 (+6.7%), from €36,635 to €39,081
- Reserves +€35,204
up €35,204 (+1,330%), from €2,647 to €37,851
of which Distributable reserves: +€35,204
- Profit (loss) carried forward -€13,880
down €13,880 (-100%), from €13,880 to €0
- Tax, wage and social debts +€8,206
up €8,206 (+83.8%), from €9,790 to €17,996
of which Taxes: +€8,206
- Debts after one year -€4,643
down €4,643 (-22.7%), from €20,456 to €15,813
of which Financial debts: -€4,643
- Trade debts -€2,295
down €2,295 (-8.4%), from €27,189 to €24,894
- Taxes +€3,102
up €3,102 (+50.8%), from €6,105 to €9,208
- Financial charges +€2,946
up €2,946 (+159%), from €1,857 to €4,802
- Gross operating margin +€2,782
up €2,782 (+5.3%), from €52,240 to €55,022
- Other operating charges -€887
down €887 (-48.8%), from €1,818 to €930
- Financial income +€639
up €639 (+35.7%), from €1,792 to €2,432
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 | €101,587 | €124,560 | +€22,973 | +22.6% |
| Current assets | 29/58 | €101,587 | €124,560 | +€22,973 | +22.6% |
| Amounts receivable within one year | 40/41 | €57,998 | €82,334 | +€24,335 | +42.0% |
| Trade receivables | 40 | €23,278 | €26,798 | +€3,520 | +15.1% |
| Other amounts receivable | 41 | €34,721 | €55,536 | +€20,815 | +60.0% |
| Cash at bank and in hand | 54/58 | €6,954 | €3,146 | -€3,808 | -54.8% |
| Deferred charges and accrued income | 490/1 | €36,635 | €39,081 | +€2,446 | +6.7% |
| Total equity and liabilities | 10/49 | €101,587 | €124,560 | +€22,973 | +22.6% |
| Equity | 10/15 | €35,128 | €56,451 | +€21,323 | +60.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,647 | €37,851 | +€35,204 | +1,330% |
| Non-distributable reserves | 130/1 | €132 | €132 | = | 0.0% |
| Reserves not available under the articles | 1311 | €132 | €132 | = | 0.0% |
| Distributable reserves | 133 | €2,515 | €37,719 | +€35,204 | +1,400% |
| Profit (loss) carried forward | 14 | €13,880 | €0 | -€13,880 | -100% |
| Amounts payable | 17/49 | €66,460 | €68,109 | +€1,650 | +2.5% |
| Amounts payable after more than one year | 17 | €20,456 | €15,813 | -€4,643 | -22.7% |
| Financial debts | 170/4 | €5,456 | €813 | -€4,643 | -85.1% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,004 | €52,296 | +€6,293 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €8,261 | €8,643 | +€381 | +4.6% |
| Trade debts | 44 | €27,189 | €24,894 | -€2,295 | -8.4% |
| Suppliers | 440/4 | €27,189 | €24,894 | -€2,295 | -8.4% |
| Taxes, remuneration and social security | 45 | €9,790 | €17,996 | +€8,206 | +83.8% |
| Taxes | 450/3 | €7,126 | €15,333 | +€8,206 | +115% |
| Remuneration and social security | 454/9 | €2,664 | €2,664 | = | 0.0% |
| Other amounts payable | 47/48 | €763 | €763 | = | 0.0% |
| Other operating charges | 640/8 | €1,818 | €930 | -€887 | -48.8% |
| Gross operating margin | 9900 | €52,240 | €55,022 | +€2,782 | +5.3% |
| Operating profit (loss) | 9901 | €50,422 | €54,092 | +€3,670 | +7.3% |
| Financial income | 75/76B | €1,792 | €2,432 | +€639 | +35.7% |
| Recurring financial income | 75 | €1,792 | €2,432 | +€639 | +35.7% |
| Financial charges | 65/66B | €1,857 | €4,802 | +€2,946 | +159% |
| Recurring financial charges | 65 | €1,857 | €4,802 | +€2,946 | +159% |
| Profit (loss) for the period before taxes | 9903 | €50,358 | €51,721 | +€1,363 | +2.7% |
| Income taxes | 67/77 | €6,105 | €9,208 | +€3,102 | +50.8% |
| Profit (loss) for the period | 9904 | €44,253 | €42,513 | -€1,739 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,253 | €42,513 | -€1,739 | -3.9% |
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 16 October 2026 via checked.be.