De Werker: 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 Werker
Largest movements
- Cash -€89,023
down €89,023 (-97.0%), from €91,769 to €2,746
mainly Current investments (-€59,001) and Investment in fixed assets (net) (-€52,745)
- Current investments +€59,001
up €59,001 (+50566.2%), from €117 to €59,117
- Tangible fixed assets +€32,432
up €32,432 (+29.2%), from €111,080 to €143,512
of which Land and buildings: +€32,466
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€9,825
down €9,825 (-26.4%), from €37,239 to €27,414
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.
Cash bridge derived
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 | €211,064 | €211,945 | +€881 | +0.4% |
| Fixed assets | 21/28 | €111,204 | €143,512 | +€32,308 | +29.1% |
| Tangible fixed assets | 22/27 | €111,080 | €143,512 | +€32,432 | +29.2% |
| Land and buildings | 22 | €111,045 | €143,512 | +€32,466 | +29.2% |
| Furniture and vehicles | 24 | €35 | €0 | -€35 | -100.0% |
| Financial fixed assets | 28 | €124 | €0 | -€124 | -100.0% |
| Current assets | 29/58 | €99,860 | €68,433 | -€31,427 | -31.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €117 | €59,117 | +€59,001 | +50566.2% |
| Cash at bank and in hand | 54/58 | €91,769 | €2,746 | -€89,023 | -97.0% |
| Deferred charges and accrued income | 490/1 | €7,974 | €6,569 | -€1,405 | -17.6% |
| Total equity and liabilities | 10/49 | €211,064 | €211,945 | +€881 | +0.4% |
| Equity | 10/15 | €60,871 | €61,127 | +€256 | +0.4% |
| Contributions | 10/11 | €67,678 | €67,678 | = | 0.0% |
| Revaluation surpluses | 12 | €33,457 | €33,457 | = | 0.0% |
| Reserves | 13 | €12,217 | €12,217 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,780 | €4,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,480 | -€52,224 | +€256 | +0.5% |
| Amounts payable | 17/49 | €150,193 | €150,817 | +€625 | +0.4% |
| Amounts payable after more than one year | 17 | €136,341 | €136,341 | = | 0.0% |
| Financial debts | 170/4 | €136,341 | €136,341 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,680 | €6,154 | +€473 | +8.3% |
| Trade debts | 44 | €5,680 | €6,154 | +€473 | +8.3% |
| Suppliers | 440/4 | €5,680 | €6,154 | +€473 | +8.3% |
| Accrued charges and deferred income | 492/3 | €8,171 | €8,322 | +€151 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,601 | €20,437 | -€165 | -0.8% |
| Other operating charges | 640/8 | €6,691 | €6,410 | -€281 | -4.2% |
| Non-recurring operating charges | 66A | - | €124 | +€124 | |
| Gross operating margin | 9900 | €37,239 | €27,414 | -€9,825 | -26.4% |
| Operating profit (loss) | 9901 | €9,946 | €443 | -€9,503 | -95.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +234.6% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +234.6% |
| Financial charges | 65/66B | €135 | €188 | +€53 | +39.2% |
| Recurring financial charges | 65 | €135 | €188 | +€53 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €9,812 | €256 | -€9,555 | -97.4% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +550.0% |
| Profit (loss) for the period | 9904 | €9,812 | €256 | -€9,555 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,812 | €256 | -€9,555 | -97.4% |
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 9 October 2026 via checked.be.