DE WEERDT - GORIS: 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 - GORIS
Largest movements
- Tangible fixed assets -€32,176
down €32,176 (-10.4%), from €309,910 to €277,734
of which Land and buildings: -€19,154
- Cash -€17,604
down €17,604 (-18.7%), from €94,293 to €76,689
mainly Debts after one year (-€32,658) and Contributions, distributions and other (-€13,518)
- Receivables within one year +€9,095
up €9,095 (+26.9%), from €33,865 to €42,961
of which Other amounts receivable: +€5,223
- Debts after one year -€32,658
down €32,658 (-17.8%), from €183,825 to €151,167
- Current portion of long-term debt -€7,916
down €7,916 (-19.0%), from €41,704 to €33,788
- Gross operating margin -€7,648
down €7,648 (-9.6%), from €79,482 to €71,834
- Financial charges -€2,336
down €2,336 (-30.6%), from €7,626 to €5,290
- Taxes -€1,579
down €1,579 (-16.7%), from €9,448 to €7,869
- Other operating charges -€1,070
down €1,070 (-25.7%), from €4,162 to €3,091
- Depreciation +€827
up €827 (+2.1%), from €39,477 to €40,304
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 | €441,764 | €400,608 | -€41,156 | -9.3% |
| Fixed assets | 21/28 | €309,910 | €277,734 | -€32,176 | -10.4% |
| Tangible fixed assets | 22/27 | €309,910 | €277,734 | -€32,176 | -10.4% |
| Land and buildings | 22 | €276,754 | €257,599 | -€19,154 | -6.9% |
| Plant, machinery and equipment | 23 | €2,044 | €1,065 | -€979 | -47.9% |
| Furniture and vehicles | 24 | €26,100 | €14,791 | -€11,309 | -43.3% |
| Leasing and similar rights | 25 | €4,979 | €4,279 | -€700 | -14.1% |
| Other tangible fixed assets | 26 | €33 | - | -€33 | |
| Current assets | 29/58 | €131,854 | €122,874 | -€8,980 | -6.8% |
| Amounts receivable within one year | 40/41 | €33,865 | €42,961 | +€9,095 | +26.9% |
| Trade receivables | 40 | €19,824 | €23,697 | +€3,872 | +19.5% |
| Other amounts receivable | 41 | €14,041 | €19,264 | +€5,223 | +37.2% |
| Cash at bank and in hand | 54/58 | €94,293 | €76,689 | -€17,604 | -18.7% |
| Deferred charges and accrued income | 490/1 | €3,696 | €3,225 | -€471 | -12.7% |
| Total equity and liabilities | 10/49 | €441,764 | €400,608 | -€41,156 | -9.3% |
| Equity | 10/15 | €207,720 | €209,538 | +€1,818 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,520 | €203,338 | +€1,818 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €199,660 | €201,478 | +€1,818 | +0.9% |
| Amounts payable | 17/49 | €234,044 | €191,070 | -€42,974 | -18.4% |
| Amounts payable after more than one year | 17 | €183,825 | €151,167 | -€32,658 | -17.8% |
| Financial debts | 170/4 | €183,825 | €151,167 | -€32,658 | -17.8% |
| Amounts payable within one year | 42/48 | €47,419 | €39,903 | -€7,516 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €41,704 | €33,788 | -€7,916 | -19.0% |
| Trade debts | 44 | €609 | €2,125 | +€1,516 | +249% |
| Suppliers | 440/4 | €609 | €2,125 | +€1,516 | +249% |
| Taxes, remuneration and social security | 45 | €5,106 | €3,990 | -€1,116 | -21.9% |
| Taxes | 450/3 | €5,106 | €3,990 | -€1,116 | -21.9% |
| Accrued charges and deferred income | 492/3 | €2,800 | - | -€2,800 | |
| Non-recurring operating income | 76A | €3,970 | - | -€3,970 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,477 | €40,304 | +€827 | +2.1% |
| Other operating charges | 640/8 | €4,162 | €3,091 | -€1,070 | -25.7% |
| Gross operating margin | 9900 | €79,482 | €71,834 | -€7,648 | -9.6% |
| Operating profit (loss) | 9901 | €35,843 | €28,439 | -€7,404 | -20.7% |
| Financial income | 75/76B | €48 | €56 | +€9 | +17.7% |
| Recurring financial income | 75 | €48 | €56 | +€9 | +17.7% |
| Financial charges | 65/66B | €7,626 | €5,290 | -€2,336 | -30.6% |
| Recurring financial charges | 65 | €7,626 | €5,290 | -€2,336 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €28,265 | €23,206 | -€5,060 | -17.9% |
| Income taxes | 67/77 | €9,448 | €7,869 | -€1,579 | -16.7% |
| Profit (loss) for the period | 9904 | €18,817 | €15,336 | -€3,481 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,817 | €15,336 | -€3,481 | -18.5% |
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 29 October 2026 via checked.be.