Werfservice: 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.
Werfservice
Largest movements
- Receivables within one year +€15,852
up €15,852 (+60.7%), from €26,121 to €41,972
of which Other amounts receivable: +€18,743
- Cash -€3,960
down €3,960 (-100.0%), from €3,960 to €0
mainly Receivables within one year (-€15,852) and Debts after one year (-€7,500)
- Deferred charges and accrued income -€2,564
down €2,564 (-29.8%), from €8,596 to €6,032
- Short-term financial debts +€10,160
up €10,160, from €0 to €10,160
- Profit (loss) carried forward +€8,853
up €8,853 (+1324.7%), from €668 to €9,521
- Debts after one year -€7,500
down €7,500 (-100.0%), from €7,500 to €0
- Trade debts +€1,917
up €1,917 (+28.4%), from €6,746 to €8,663
- Tax, wage and social debts -€1,608
down €1,608 (-26.3%), from €6,110 to €4,502
of which Taxes: -€1,608
- Financial charges -€3,752
down €3,752 (-85.3%), from €4,397 to €645
- Other operating charges -€3,007
down €3,007 (-69.5%), from €4,325 to €1,318
- Gross operating margin +€2,710
up €2,710 (+25.4%), from €10,660 to €13,370
- Taxes +€2,383
up €2,383 (+179.2%), from €1,330 to €3,712
- Financial income +€283
up €283 (+31.7%), from €892 to €1,175
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 | €75,551 | €85,666 | +€10,114 | +13.4% |
| Fixed assets | 21/28 | €367 | €1,154 | +€787 | +214.4% |
| Tangible fixed assets | 22/27 | - | €787 | +€787 | |
| Plant, machinery and equipment | 23 | - | €787 | +€787 | |
| Financial fixed assets | 28 | €367 | €367 | = | 0.0% |
| Current assets | 29/58 | €75,184 | €84,512 | +€9,327 | +12.4% |
| Amounts receivable after more than one year | 29 | €36,507 | €36,507 | = | 0.0% |
| Other amounts receivable | 291 | €36,507 | €36,507 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,121 | €41,972 | +€15,852 | +60.7% |
| Trade receivables | 40 | €18,294 | €15,403 | -€2,891 | -15.8% |
| Other amounts receivable | 41 | €7,827 | €26,570 | +€18,743 | +239.5% |
| Cash at bank and in hand | 54/58 | €3,960 | €0 | -€3,960 | -100.0% |
| Deferred charges and accrued income | 490/1 | €8,596 | €6,032 | -€2,564 | -29.8% |
| Total equity and liabilities | 10/49 | €75,551 | €85,666 | +€10,114 | +13.4% |
| Equity | 10/15 | €48,488 | €57,341 | +€8,853 | +18.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €47,819 | €47,819 | = | 0.0% |
| Distributable reserves | 133 | €47,819 | €47,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | €668 | €9,521 | +€8,853 | +1324.7% |
| Amounts payable | 17/49 | €27,063 | €28,325 | +€1,261 | +4.7% |
| Amounts payable after more than one year | 17 | €7,500 | €0 | -€7,500 | -100.0% |
| Other amounts payable | 178/9 | €7,500 | €0 | -€7,500 | -100.0% |
| Amounts payable within one year | 42/48 | €19,563 | €28,325 | +€8,761 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €5,000 | -€1,000 | -16.7% |
| Financial debts | 43 | €0 | €10,160 | +€10,160 | |
| Credit institutions | 430/8 | €0 | €10,160 | +€10,160 | |
| Trade debts | 44 | €6,746 | €8,663 | +€1,917 | +28.4% |
| Suppliers | 440/4 | €6,746 | €8,663 | +€1,917 | +28.4% |
| Taxes, remuneration and social security | 45 | €6,110 | €4,502 | -€1,608 | -26.3% |
| Taxes | 450/3 | €6,110 | €4,502 | -€1,608 | -26.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €708 | €0 | -€708 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16 | +€16 | |
| Other operating charges | 640/8 | €4,325 | €1,318 | -€3,007 | -69.5% |
| Gross operating margin | 9900 | €10,660 | €13,370 | +€2,710 | +25.4% |
| Operating profit (loss) | 9901 | €6,336 | €12,036 | +€5,700 | +90.0% |
| Financial income | 75/76B | €892 | €1,175 | +€283 | +31.7% |
| Recurring financial income | 75 | €892 | €1,175 | +€283 | +31.7% |
| Financial charges | 65/66B | €4,397 | €645 | -€3,752 | -85.3% |
| Recurring financial charges | 65 | €4,397 | €645 | -€3,752 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €2,831 | €12,565 | +€9,734 | +343.9% |
| Income taxes | 67/77 | €1,330 | €3,712 | +€2,383 | +179.2% |
| Profit (loss) for the period | 9904 | €1,501 | €8,853 | +€7,352 | +489.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,501 | €8,853 | +€7,352 | +489.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.