FRANS 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.
FRANS DE WEERDT
Largest movements
- Cash -€17,620
down €17,620 (-21.3%), from €82,718 to €65,098
mainly Net result for the year (-€13,295) and Trade debts (-€2,774)
- Profit (loss) carried forward -€13,295
down €13,295 (-28.7%), from €46,390 to €33,095
- Trade debts -€2,774
down €2,774 (-76.5%), from €3,626 to €852
- Gross operating margin -€5,167
down €5,167 (-78.5%), from -€6,585 to -€11,753
- Other operating charges +€833
up €833 (+86.6%), from €962 to €1,794
- Taxes +€281
no longer reported in 2025 (was -€281)
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 | €244,064 | €226,824 | -€17,239 | -7.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €244,064 | €226,824 | -€17,239 | -7.1% |
| Amounts receivable within one year | 40/41 | €1,127 | €832 | -€295 | -26.2% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,127 | €832 | -€295 | -26.2% |
| Current investments | 50/53 | €160,219 | €160,219 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82,718 | €65,098 | -€17,620 | -21.3% |
| Deferred charges and accrued income | 490/1 | - | €676 | +€676 | |
| Total equity and liabilities | 10/49 | €244,064 | €226,824 | -€17,239 | -7.1% |
| Equity | 10/15 | €191,645 | €178,350 | -€13,295 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,655 | €126,655 | = | 0.0% |
| Non-distributable reserves | 130/1 | €126,655 | €126,655 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €124,795 | €124,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,390 | €33,095 | -€13,295 | -28.7% |
| Amounts payable | 17/49 | €52,419 | €48,475 | -€3,944 | -7.5% |
| Amounts payable within one year | 42/48 | €52,419 | €48,475 | -€3,944 | -7.5% |
| Trade debts | 44 | €3,626 | €852 | -€2,774 | -76.5% |
| Suppliers | 440/4 | €3,626 | €852 | -€2,774 | -76.5% |
| Advances received on contracts in progress | 46 | €1,462 | €1,479 | +€17 | +1.2% |
| Other amounts payable | 47/48 | €47,332 | €46,144 | -€1,187 | -2.5% |
| Other operating charges | 640/8 | €962 | €1,794 | +€833 | +86.6% |
| Gross operating margin | 9900 | -€6,585 | -€11,753 | -€5,167 | -78.5% |
| Operating profit (loss) | 9901 | -€7,547 | -€13,547 | -€6,000 | -79.5% |
| Financial income | 75/76B | €414 | €312 | -€102 | -24.6% |
| Recurring financial income | 75 | €414 | €312 | -€102 | -24.6% |
| Financial charges | 65/66B | €94 | €60 | -€33 | -35.3% |
| Recurring financial charges | 65 | €94 | €60 | -€33 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,226 | -€13,295 | -€6,069 | -84.0% |
| Income taxes | 67/77 | -€281 | - | +€281 | |
| Profit (loss) for the period | 9904 | -€6,946 | -€13,295 | -€6,350 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,946 | -€13,295 | -€6,350 | -91.4% |
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 31 October 2026 via checked.be.