Werkant: 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.
Werkant
Largest movements
- Receivables within one year +€15,520
up €15,520 (+64.7%), from €24,000 to €39,520
- Cash +€9,613
up €9,613 (+780.8%), from €1,231 to €10,844
mainly Net result for the year (+€33,589) and Other debts (+€16,832)
- Tangible fixed assets -€9,096
down €9,096 (-4.0%), from €225,896 to €216,801
- Debts after one year -€36,645
down €36,645 (-13.1%), from €280,000 to €243,355
- Profit (loss) carried forward +€33,589
up €33,589 (+38.7%), from -€86,756 to -€53,167
- Other debts +€16,832
up €16,832 (+53.5%), from €31,473 to €48,305
- Gross operating margin +€21,140
up €21,140 (+61.5%), from €34,346 to €55,486
- Financial charges -€1,076
down €1,076 (-17.3%), from €6,203 to €5,128
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,127 | €267,164 | +€16,037 | +6.4% |
| Fixed assets | 21/28 | €225,896 | €216,801 | -€9,096 | -4.0% |
| Tangible fixed assets | 22/27 | €225,896 | €216,801 | -€9,096 | -4.0% |
| Land and buildings | 22 | €225,896 | €216,801 | -€9,096 | -4.0% |
| Current assets | 29/58 | €25,231 | €50,364 | +€25,133 | +99.6% |
| Amounts receivable within one year | 40/41 | €24,000 | €39,520 | +€15,520 | +64.7% |
| Trade receivables | 40 | €24,000 | €39,520 | +€15,520 | +64.7% |
| Cash at bank and in hand | 54/58 | €1,231 | €10,844 | +€9,613 | +780.8% |
| Total equity and liabilities | 10/49 | €251,127 | €267,164 | +€16,037 | +6.4% |
| Equity | 10/15 | -€66,296 | -€32,707 | +€33,589 | +50.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,756 | -€53,167 | +€33,589 | +38.7% |
| Amounts payable | 17/49 | €317,423 | €299,872 | -€17,552 | -5.5% |
| Amounts payable after more than one year | 17 | €280,000 | €243,355 | -€36,645 | -13.1% |
| Financial debts | 170/4 | €280,000 | €243,355 | -€36,645 | -13.1% |
| Amounts payable within one year | 42/48 | €31,473 | €51,452 | +€19,979 | +63.5% |
| Trade debts | 44 | - | €691 | +€691 | |
| Suppliers | 440/4 | - | €691 | +€691 | |
| Taxes, remuneration and social security | 45 | - | €2,456 | +€2,456 | |
| Taxes | 450/3 | - | €2,456 | +€2,456 | |
| Other amounts payable | 47/48 | €31,473 | €48,305 | +€16,832 | +53.5% |
| Accrued charges and deferred income | 492/3 | €5,951 | €5,064 | -€886 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,834 | €14,332 | +€498 | +3.6% |
| Other operating charges | 640/8 | €1,884 | €2,438 | +€554 | +29.4% |
| Gross operating margin | 9900 | €34,346 | €55,486 | +€21,140 | +61.5% |
| Operating profit (loss) | 9901 | €18,628 | €38,716 | +€20,088 | +107.8% |
| Financial charges | 65/66B | €6,203 | €5,128 | -€1,076 | -17.3% |
| Recurring financial charges | 65 | €6,203 | €5,128 | -€1,076 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €12,425 | €33,589 | +€21,164 | +170.3% |
| Profit (loss) for the period | 9904 | €12,425 | €33,589 | +€21,164 | +170.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,425 | €33,589 | +€21,164 | +170.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.