DE WEERDT: 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.
DE WEERDT
Largest movements
- Deferred charges and accrued income -€1,410
no longer reported in 2025 (was €1,410)
- Tangible fixed assets -€923
down €923 (-6.4%), from €14,369 to €13,445
- Cash +€277
up €277 (+17.3%), from €1,598 to €1,875
mainly Deferred charges and accrued income (+€1,410) and Net result for the year (+€968)
- Current portion of long-term debt -€3,299
no longer reported in 2025 (was €3,299)
- Profit (loss) carried forward +€968
up €968 (+11.7%), from €8,292 to €9,260
- Tax, wage and social debts +€701
up €701 (+40.1%), from €1,750 to €2,451
- Accrued charges and deferred income -€600
down €600 (-75.0%), from €800 to €200
- Gross operating margin -€1,475
down €1,475 (-27.0%), from €5,456 to €3,981
- Other operating charges -€1,412
down €1,412 (-57.9%), from €2,438 to €1,025
- Financial charges -€780
down €780 (-60.4%), from €1,292 to €512
- Depreciation -€728
down €728 (-44.1%), from €1,651 to €923
- Taxes +€199
up €199 (+50.0%), from €398 to €597
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 | €19,035 | €16,876 | -€2,158 | -11.3% |
| Fixed assets | 21/28 | €14,369 | €13,445 | -€923 | -6.4% |
| Tangible fixed assets | 22/27 | €14,369 | €13,445 | -€923 | -6.4% |
| Land and buildings | 22 | €2,133 | €1,859 | -€274 | -12.8% |
| Plant, machinery and equipment | 23 | €10,999 | €10,662 | -€337 | -3.1% |
| Furniture and vehicles | 24 | €1,237 | €924 | -€312 | -25.3% |
| Current assets | 29/58 | €4,666 | €3,431 | -€1,235 | -26.5% |
| Amounts receivable within one year | 40/41 | €1,658 | €1,556 | -€102 | -6.1% |
| Trade receivables | 40 | €847 | - | -€847 | |
| Other amounts receivable | 41 | €811 | €1,556 | +€745 | +91.9% |
| Cash at bank and in hand | 54/58 | €1,598 | €1,875 | +€277 | +17.3% |
| Deferred charges and accrued income | 490/1 | €1,410 | - | -€1,410 | |
| Total equity and liabilities | 10/49 | €19,035 | €16,876 | -€2,158 | -11.3% |
| Equity | 10/15 | €8,792 | €9,760 | +€968 | +11.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,292 | €9,260 | +€968 | +11.7% |
| Amounts payable | 17/49 | €10,243 | €7,116 | -€3,127 | -30.5% |
| Amounts payable after more than one year | 17 | €4,091 | €4,091 | = | 0.0% |
| Financial debts | 170/4 | €4,091 | €4,091 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,352 | €2,826 | -€2,527 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | €3,299 | - | -€3,299 | |
| Trade debts | 44 | €303 | €375 | +€71 | +23.6% |
| Suppliers | 440/4 | €303 | €375 | +€71 | +23.6% |
| Taxes, remuneration and social security | 45 | €1,750 | €2,451 | +€701 | +40.1% |
| Taxes | 450/3 | €1,750 | €2,451 | +€701 | +40.1% |
| Accrued charges and deferred income | 492/3 | €800 | €200 | -€600 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,651 | €923 | -€728 | -44.1% |
| Other operating charges | 640/8 | €2,438 | €1,025 | -€1,412 | -57.9% |
| Gross operating margin | 9900 | €5,456 | €3,981 | -€1,475 | -27.0% |
| Operating profit (loss) | 9901 | €1,367 | €2,032 | +€665 | +48.7% |
| Financial income | 75/76B | €49 | €45 | -€4 | -7.2% |
| Recurring financial income | 75 | €49 | €45 | -€4 | -7.2% |
| Financial charges | 65/66B | €1,292 | €512 | -€780 | -60.4% |
| Recurring financial charges | 65 | €1,292 | €512 | -€780 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €123 | €1,565 | +€1,442 | +1,170% |
| Income taxes | 67/77 | €398 | €597 | +€199 | +50.0% |
| Profit (loss) for the period | 9904 | -€275 | €968 | +€1,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€275 | €968 | +€1,243 |
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 28 October 2026 via checked.be.