WASHERMAN: 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.
WASHERMAN
Largest movements
- Receivables within one year +€15,008
up €15,008 (+18.5%), from €81,249 to €96,258
of which Trade receivables: +€9,400
- Cash -€14,221
down €14,221 (-22.4%), from €63,614 to €49,393
mainly Receivables within one year (-€15,008) and Net result for the year (-€7,727)
- Tangible fixed assets -€3,104
down €3,104 (-38.4%), from €8,086 to €4,983
- Trade debts +€13,544
up €13,544 (+27.0%), from €50,083 to €63,627
- Profit (loss) carried forward -€7,727
down €7,727 (-24.5%), from €31,476 to €23,750
- Tax, wage and social debts -€5,656
down €5,656 (-22.7%), from €24,890 to €19,234
of which Taxes: -€3,464
- Debts after one year -€2,518
down €2,518 (-53.5%), from €4,707 to €2,189
- Turnover -€23,571
down €23,571 (-12.2%), from €193,966 to €170,395
- Gross operating margin -€21,570
down €21,570 (-18.7%), from €115,253 to €93,683
- Staff costs -€4,399
down €4,399 (-4.4%), from €101,009 to €96,610
- Financial charges -€4,017
down €4,017 (-80.2%), from €5,009 to €992
- Taxes -€3,672
down €3,672 (-71.9%), from €5,108 to €1,435
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 | €154,972 | €152,731 | -€2,241 | -1.4% |
| Fixed assets | 21/28 | €9,197 | €6,094 | -€3,104 | -33.7% |
| Tangible fixed assets | 22/27 | €8,086 | €4,983 | -€3,104 | -38.4% |
| Furniture and vehicles | 24 | €8,086 | €4,983 | -€3,104 | -38.4% |
| Financial fixed assets | 28 | €1,111 | €1,111 | = | 0.0% |
| Current assets | 29/58 | €145,775 | €146,637 | +€862 | +0.6% |
| Amounts receivable within one year | 40/41 | €81,249 | €96,258 | +€15,008 | +18.5% |
| Trade receivables | 40 | €9,511 | €18,910 | +€9,400 | +98.8% |
| Other amounts receivable | 41 | €71,738 | €77,347 | +€5,609 | +7.8% |
| Cash at bank and in hand | 54/58 | €63,614 | €49,393 | -€14,221 | -22.4% |
| Deferred charges and accrued income | 490/1 | €912 | €986 | +€75 | +8.2% |
| Total equity and liabilities | 10/49 | €154,972 | €152,731 | -€2,241 | -1.4% |
| Equity | 10/15 | €70,275 | €62,549 | -€7,727 | -11.0% |
| Contributions | 10/11 | €18,497 | €18,497 | = | 0.0% |
| Reserves | 13 | €20,302 | €20,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,552 | €1,552 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,552 | €1,552 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,476 | €23,750 | -€7,727 | -24.5% |
| Amounts payable | 17/49 | €84,697 | €90,182 | +€5,486 | +6.5% |
| Amounts payable after more than one year | 17 | €4,707 | €2,189 | -€2,518 | -53.5% |
| Financial debts | 170/4 | €4,707 | €2,189 | -€2,518 | -53.5% |
| Amounts payable within one year | 42/48 | €79,990 | €87,993 | +€8,003 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €2,403 | €2,518 | +€114 | +4.8% |
| Trade debts | 44 | €50,083 | €63,627 | +€13,544 | +27.0% |
| Suppliers | 440/4 | €50,083 | €63,627 | +€13,544 | +27.0% |
| Taxes, remuneration and social security | 45 | €24,890 | €19,234 | -€5,656 | -22.7% |
| Taxes | 450/3 | €20,124 | €16,660 | -€3,464 | -17.2% |
| Remuneration and social security | 454/9 | €4,766 | €2,574 | -€2,192 | -46.0% |
| Other amounts payable | 47/48 | €2,614 | €2,614 | = | 0.0% |
| Turnover | 70 | €193,966 | €170,395 | -€23,571 | -12.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,714 | €76,712 | -€2,001 | -2.5% |
| Remuneration, social security and pensions | 62 | €101,009 | €96,610 | -€4,399 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €3,104 | +€1,878 | +153.3% |
| Other operating charges | 640/8 | €2,271 | €2,395 | +€125 | +5.5% |
| Gross operating margin | 9900 | €115,253 | €93,683 | -€21,570 | -18.7% |
| Operating profit (loss) | 9901 | €10,748 | -€8,426 | -€19,174 | |
| Financial income | 75/76B | €3,317 | €3,127 | -€191 | -5.7% |
| Recurring financial income | 75 | €3,317 | €3,127 | -€191 | -5.7% |
| Financial charges | 65/66B | €5,009 | €992 | -€4,017 | -80.2% |
| Recurring financial charges | 65 | €5,009 | €992 | -€4,017 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €9,056 | -€6,292 | -€15,347 | |
| Income taxes | 67/77 | €5,108 | €1,435 | -€3,672 | -71.9% |
| Profit (loss) for the period | 9904 | €3,948 | -€7,727 | -€11,675 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,948 | -€7,727 | -€11,675 |
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 11 October 2026 via checked.be.