WERBROUCK G&G CONCEPT: what changed
WERBROUCK G&G CONCEPT
Largest movements
- Tangible fixed assets +€286,677
up €286,677 (+129%), from €222,527 to €509,204
of which Land and buildings: +€286,248
- Cash -€112,587
down €112,587 (-90.1%), from €125,006 to €12,419
mainly Investment in fixed assets (net) (-€307,792) and Net result for the year (-€53,098)
- Receivables within one year +€15,373
up €15,373 (+20.8%), from €73,995 to €89,368
of which Other amounts receivable: +€11,179
- Debts after one year +€174,196
up €174,196 (+167%), from €104,021 to €278,217
- Reserves -€53,098
down €53,098 (-33.6%), from €158,039 to €104,941
- Other debts +€42,190
up €42,190 (+31.4%), from €134,178 to €176,369
- Trade debts +€12,921
up €12,921 (+647%), from €1,998 to €14,919
- Current portion of long-term debt +€7,120
up €7,120 (+46.8%), from €15,218 to €22,338
- Gross operating margin +€40,588
up €40,588 (+78.4%), from -€51,791 to -€11,203
- Financial charges +€7,968
up €7,968 (+141%), from €5,636 to €13,604
of which Financial charges: +€8,887
- Depreciation +€5,393
up €5,393 (+34.3%), from €15,721 to €21,115
- Other operating charges +€5,263
up €5,263 (+414%), from €1,271 to €6,533
- Staff costs -€4,300
down €4,300 (-100%), from €4,300 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €426,765 | €611,430 | +€184,665 | +43.3% |
| Fixed assets | 21/28 | €222,527 | €509,204 | +€286,677 | +129% |
| Tangible fixed assets | 22/27 | €222,527 | €509,204 | +€286,677 | +129% |
| Land and buildings | 22 | €210,453 | €496,701 | +€286,248 | +136% |
| Plant, machinery and equipment | 23 | €12,073 | €12,503 | +€430 | +3.6% |
| Current assets | 29/58 | €204,239 | €102,226 | -€102,012 | -49.9% |
| Amounts receivable within one year | 40/41 | €73,995 | €89,368 | +€15,373 | +20.8% |
| Trade receivables | 40 | €72,292 | €76,487 | +€4,195 | +5.8% |
| Other amounts receivable | 41 | €1,702 | €12,881 | +€11,179 | +657% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €125,006 | €12,419 | -€112,587 | -90.1% |
| Deferred charges and accrued income | 490/1 | €5,238 | €439 | -€4,798 | -91.6% |
| Total equity and liabilities | 10/49 | €426,765 | €611,430 | +€184,665 | +43.3% |
| Equity | 10/15 | €170,539 | €117,441 | -€53,098 | -31.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €158,039 | €104,941 | -€53,098 | -33.6% |
| Distributable reserves | 133 | €158,039 | €104,941 | -€53,098 | -33.6% |
| Amounts payable | 17/49 | €256,226 | €493,989 | +€237,763 | +92.8% |
| Amounts payable after more than one year | 17 | €104,021 | €278,217 | +€174,196 | +167% |
| Financial debts | 170/4 | €104,021 | €278,217 | +€174,196 | +167% |
| Amounts payable within one year | 42/48 | €152,205 | €214,366 | +€62,161 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €15,218 | €22,338 | +€7,120 | +46.8% |
| Trade debts | 44 | €1,998 | €14,919 | +€12,921 | +647% |
| Suppliers | 440/4 | €1,998 | €14,919 | +€12,921 | +647% |
| Taxes, remuneration and social security | 45 | €811 | €741 | -€70 | -8.6% |
| Taxes | 450/3 | €811 | €741 | -€70 | -8.6% |
| Other amounts payable | 47/48 | €134,178 | €176,369 | +€42,190 | +31.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,406 | +€1,406 | |
| Remuneration, social security and pensions | 62 | €4,300 | €0 | -€4,300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,721 | €21,115 | +€5,393 | +34.3% |
| Other operating charges | 640/8 | €1,271 | €6,533 | +€5,263 | +414% |
| Gross operating margin | 9900 | -€51,791 | -€11,203 | +€40,588 | +78.4% |
| Operating profit (loss) | 9901 | -€73,083 | -€38,851 | +€34,232 | +46.8% |
| Financial income | 75/76B | €24 | €53 | +€29 | +125% |
| Recurring financial income | 75 | €24 | €53 | +€29 | +125% |
| Financial charges | 65/66B | €5,636 | €13,604 | +€7,968 | +141% |
| Recurring financial charges | 65 | €4,717 | €13,604 | +€8,887 | +188% |
| Non-recurring financial charges | 66B | €920 | €0 | -€920 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€78,696 | -€52,402 | +€26,294 | +33.4% |
| Income taxes | 67/77 | €1,114 | €696 | -€417 | -37.5% |
| Profit (loss) for the period | 9904 | -€79,809 | -€53,098 | +€26,711 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,809 | -€53,098 | +€26,711 | +33.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.