WERBROUCK MIRJAM: 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.
WERBROUCK MIRJAM
Largest movements
- Receivables within one year -€16,392
down €16,392 (-60.0%), from €27,324 to €10,933
- Tangible fixed assets -€14,824
down €14,824 (-28.5%), from €52,057 to €37,233
of which Furniture and vehicles: -€14,402
- Receivables after one year -€10,933
down €10,933 (-6.0%), from €181,261 to €170,329
- Cash -€10,316
down €10,316 (-7.1%), from €145,559 to €135,243
mainly Contributions, distributions and other (-€92,779)
- Reserves -€60,238
down €60,238 (-20.0%), from €301,239 to €241,002
- Tax, wage and social debts +€5,244
up €5,244 (+278%), from €1,888 to €7,132
of which Taxes: +€5,833
- Gross operating margin +€56,108
up €56,108, from -€408 to €55,699
- Depreciation +€13,966
up €13,966 (+1,629%), from €857 to €14,824
- Taxes +€10,533
new in 2025: €10,533
- Financial income +€893
up €893 (+45.3%), from €1,971 to €2,864
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 | €408,710 | €355,615 | -€53,095 | -13.0% |
| Fixed assets | 21/28 | €52,057 | €37,233 | -€14,824 | -28.5% |
| Tangible fixed assets | 22/27 | €52,057 | €37,233 | -€14,824 | -28.5% |
| Plant, machinery and equipment | 23 | €1,198 | €777 | -€421 | -35.2% |
| Furniture and vehicles | 24 | €50,859 | €36,456 | -€14,402 | -28.3% |
| Current assets | 29/58 | €356,653 | €318,382 | -€38,271 | -10.7% |
| Amounts receivable after more than one year | 29 | €181,261 | €170,329 | -€10,933 | -6.0% |
| Other amounts receivable | 291 | €181,261 | €170,329 | -€10,933 | -6.0% |
| Amounts receivable within one year | 40/41 | €27,324 | €10,933 | -€16,392 | -60.0% |
| Other amounts receivable | 41 | €27,324 | €10,933 | -€16,392 | -60.0% |
| Cash at bank and in hand | 54/58 | €145,559 | €135,243 | -€10,316 | -7.1% |
| Deferred charges and accrued income | 490/1 | €2,508 | €1,877 | -€631 | -25.2% |
| Total equity and liabilities | 10/49 | €408,710 | €355,615 | -€53,095 | -13.0% |
| Equity | 10/15 | €400,282 | €340,045 | -€60,238 | -15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €301,239 | €241,002 | -€60,238 | -20.0% |
| Distributable reserves | 133 | €301,239 | €241,002 | -€60,238 | -20.0% |
| Profit (loss) carried forward | 14 | €92,843 | €92,843 | = | 0.0% |
| Amounts payable | 17/49 | €8,427 | €15,570 | +€7,143 | +84.8% |
| Amounts payable within one year | 42/48 | €8,427 | €15,570 | +€7,143 | +84.8% |
| Trade debts | 44 | €126 | €356 | +€230 | +183% |
| Suppliers | 440/4 | €126 | €356 | +€230 | +183% |
| Taxes, remuneration and social security | 45 | €1,888 | €7,132 | +€5,244 | +278% |
| Taxes | 450/3 | - | €5,833 | +€5,833 | |
| Remuneration and social security | 454/9 | €1,888 | €1,299 | -€589 | -31.2% |
| Other amounts payable | 47/48 | €6,413 | €8,082 | +€1,669 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €857 | €14,824 | +€13,966 | +1,629% |
| Other operating charges | 640/8 | €577 | €593 | +€16 | +2.8% |
| Gross operating margin | 9900 | -€408 | €55,699 | +€56,108 | |
| Operating profit (loss) | 9901 | -€1,843 | €40,282 | +€42,125 | |
| Financial income | 75/76B | €1,971 | €2,864 | +€893 | +45.3% |
| Recurring financial income | 75 | €1,971 | €2,864 | +€893 | +45.3% |
| Financial charges | 65/66B | €81 | €72 | -€9 | -11.1% |
| Recurring financial charges | 65 | €81 | €72 | -€9 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €48 | €43,074 | +€43,027 | +90,411% |
| Income taxes | 67/77 | - | €10,533 | +€10,533 | |
| Profit (loss) for the period | 9904 | €48 | €32,542 | +€32,494 | +68,279% |
| Profit (loss) for the period to be appropriated | 9905 | €48 | €32,542 | +€32,494 | +68,279% |
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 23 October 2026 via checked.be.