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GWS: what changed

Two fiscal 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.

What changed

GWS

BE 0699.720.287
NACE 43.910, Bricklaying and masonry work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€24,363
2024 · €13,304+€11,058
Equity
€160,453
2024 · €152,710+€7,743
Cash
€102,929
2024 · €107,993-€5,064
Balance sheet total
€200,573
2024 · €193,890+€6,683

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€18,158

    up €18,158 (+55.7%), from €32,573 to €50,731

    of which Leasing and similar rights: +€29,347

  • Receivables within one year -€6,921

    down €6,921 (-15.0%), from €46,282 to €39,360

    of which Other amounts receivable: -€6,388

  • Cash -€5,064

    down €5,064 (-4.7%), from €107,993 to €102,929

    mainly Investment in fixed assets (net) (-€37,104) and Trade debts (-€22,213)

Equity and liabilities
  • Trade debts -€22,213

    down €22,213 (-99.0%), from €22,445 to €232

  • Debts after one year +€8,725

    up €8,725 (+96.1%), from €9,082 to €17,807

  • Reserves +€7,743

    up €7,743 (+5.8%), from €134,110 to €141,853

  • Tax, wage and social debts +€7,106

    up €7,106 (+503.2%), from €1,412 to €8,519

    of which Taxes: +€8,214

  • Current portion of long-term debt +€5,321

    up €5,321 (+64.6%), from €8,241 to €13,563

Income statement
  • Gross operating margin +€37,142

    up €37,142 (+54.8%), from €67,722 to €104,864

  • Staff costs +€15,343

    up €15,343 (+58.1%), from €26,387 to €41,730

  • Taxes +€5,196

    up €5,196 (+98.7%), from €5,265 to €10,460

  • Depreciation +€5,182

    up €5,182 (+37.6%), from €13,764 to €18,946

  • Write-downs -€2,141

    down €2,141 (-49.0%), from €4,367 to €2,226

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €13,304
Gross operating margin +€37,142
Staff costs -€15,343
Depreciation -€5,182
Write-downs +€2,141
Other operating charges -€971
Financial income +€507
Financial charges -€2,040
Taxes -€5,196
Result 2025 €24,363

Cash bridge derived

cash 2024 to 2025

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.

From operations +€34,613
Investment -€37,104
Financing -€2,574
Cash 2024 €107,993
Net result for the year +€24,363
Depreciation +€18,946
Stocks and contracts -€305
Receivables within one year +€6,921
Deferred charges and accrued income -€206
Trade debts -€22,213
Tax, wage and social debts +€7,106
Investment in fixed assets (net) -€37,104
Debts after one year +€8,725
Current portion of long-term debt +€5,321
Contributions, distributions and other -€16,620
Cash 2025 €102,929
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €193,890 €200,573 +€6,683 +3.4%
Fixed assets 21/28 €32,573 €50,731 +€18,158 +55.7%
Tangible fixed assets 22/27 €32,573 €50,731 +€18,158 +55.7%
Land and buildings 22 €1,913 €1,597 -€316 -16.5%
Plant, machinery and equipment 23 €23,561 €12,078 -€11,483 -48.7%
Furniture and vehicles 24 €3,668 €4,932 +€1,265 +34.5%
Leasing and similar rights 25 - €29,347 +€29,347
Other tangible fixed assets 26 €3,431 €2,776 -€654 -19.1%
Current assets 29/58 €161,318 €149,843 -€11,475 -7.1%
Stocks and contracts in progress 3 €7,043 €7,348 +€305 +4.3%
Stocks 30/36 €7,043 €7,348 +€305 +4.3%
Amounts receivable within one year 40/41 €46,282 €39,360 -€6,921 -15.0%
Trade receivables 40 €39,416 €38,883 -€534 -1.4%
Other amounts receivable 41 €6,865 €478 -€6,388 -93.0%
Cash at bank and in hand 54/58 €107,993 €102,929 -€5,064 -4.7%
Deferred charges and accrued income 490/1 - €206 +€206
Total equity and liabilities 10/49 €193,890 €200,573 +€6,683 +3.4%
Equity 10/15 €152,710 €160,453 +€7,743 +5.1%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €134,110 €141,853 +€7,743 +5.8%
Distributable reserves 133 €134,110 €141,853 +€7,743 +5.8%
Amounts payable 17/49 €41,180 €40,120 -€1,060 -2.6%
Amounts payable after more than one year 17 €9,082 €17,807 +€8,725 +96.1%
Financial debts 170/4 €9,082 €17,807 +€8,725 +96.1%
Amounts payable within one year 42/48 €32,098 €22,313 -€9,785 -30.5%
Current portion of amounts payable after more than one year 42 €8,241 €13,563 +€5,321 +64.6%
Trade debts 44 €22,445 €232 -€22,213 -99.0%
Suppliers 440/4 €22,445 €232 -€22,213 -99.0%
Taxes, remuneration and social security 45 €1,412 €8,519 +€7,106 +503.2%
Taxes 450/3 €305 €8,519 +€8,214 +2696.6%
Remuneration and social security 454/9 €1,108 - -€1,108
Remuneration, social security and pensions 62 €26,387 €41,730 +€15,343 +58.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €13,764 €18,946 +€5,182 +37.6%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €4,367 €2,226 -€2,141 -49.0%
Other operating charges 640/8 €3,431 €4,403 +€971 +28.3%
Gross operating margin 9900 €67,722 €104,864 +€37,142 +54.8%
Operating profit (loss) 9901 €19,773 €37,560 +€17,787 +90.0%
Financial income 75/76B €336 €843 +€507 +151.0%
Recurring financial income 75 €336 €843 +€507 +151.0%
Financial charges 65/66B €1,539 €3,579 +€2,040 +132.5%
Recurring financial charges 65 €1,539 €3,579 +€2,040 +132.5%
Profit (loss) for the period before taxes 9903 €18,569 €34,823 +€16,254 +87.5%
Income taxes 67/77 €5,265 €10,460 +€5,196 +98.7%
Profit (loss) for the period 9904 €13,304 €24,363 +€11,058 +83.1%
Profit (loss) for the period to be appropriated 9905 €13,304 €24,363 +€11,058 +83.1%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.