Werfbuur: 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.
Werfbuur
Largest movements
- Cash +€22,822
up €22,822 (+543%), from €4,202 to €27,025
mainly Net result for the year (+€19,043) and Tax, wage and social debts (+€5,083)
- Deferred charges and accrued income +€371
new in 2025: €371
- Profit (loss) carried forward +€19,043
up €19,043 (+868%), from €2,194 to €21,237
- Tax, wage and social debts +€5,083
up €5,083 (+822%), from €618 to €5,701
- Trade debts -€1,172
down €1,172 (-98.7%), from €1,187 to €15
- Gross operating margin +€22,189
up €22,189 (+776%), from €2,858 to €25,047
- Taxes +€4,758
up €4,758 (+865%), from €550 to €5,308
- Turnover -€4,400
no longer reported in 2025 (was €4,400)
- Purchases and services -€1,542
no longer reported in 2025 (was €1,542)
- Other operating charges +€366
new in 2025: €366
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 | €5,999 | €28,961 | +€22,962 | +383% |
| Formation expenses | 20 | €1,071 | €839 | -€232 | -21.7% |
| Current assets | 29/58 | €4,928 | €28,122 | +€23,194 | +471% |
| Amounts receivable within one year | 40/41 | €726 | €726 | = | 0.0% |
| Trade receivables | 40 | €726 | €726 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,202 | €27,025 | +€22,822 | +543% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €5,999 | €28,961 | +€22,962 | +383% |
| Equity | 10/15 | €4,194 | €23,237 | +€19,043 | +454% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,194 | €21,237 | +€19,043 | +868% |
| Amounts payable | 17/49 | €1,805 | €5,724 | +€3,919 | +217% |
| Amounts payable within one year | 42/48 | €1,805 | €5,724 | +€3,919 | +217% |
| Trade debts | 44 | €1,187 | €15 | -€1,172 | -98.7% |
| Suppliers | 440/4 | €1,187 | €15 | -€1,172 | -98.7% |
| Taxes, remuneration and social security | 45 | €618 | €5,701 | +€5,083 | +822% |
| Taxes | 450/3 | €618 | €5,701 | +€5,083 | +822% |
| Other amounts payable | 47/48 | - | €9 | +€9 | |
| Turnover | 70 | €4,400 | - | -€4,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,542 | - | -€1,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €232 | +€143 | +160% |
| Other operating charges | 640/8 | - | €366 | +€366 | |
| Gross operating margin | 9900 | €2,858 | €25,047 | +€22,189 | +776% |
| Operating profit (loss) | 9901 | €2,768 | €24,449 | +€21,681 | +783% |
| Financial charges | 65/66B | €24 | €98 | +€74 | +306% |
| Recurring financial charges | 65 | €24 | €98 | +€74 | +306% |
| Profit (loss) for the period before taxes | 9903 | €2,744 | €24,351 | +€21,607 | +787% |
| Income taxes | 67/77 | €550 | €5,308 | +€4,758 | +865% |
| Profit (loss) for the period | 9904 | €2,194 | €19,043 | +€16,849 | +768% |
| Profit (loss) for the period to be appropriated | 9905 | €2,194 | €19,043 | +€16,849 | +768% |
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 14 October 2026 via checked.be.