Werken Verheyen: what changed
Werken Verheyen
Largest movements
- Receivables within one year +€27,782
up €27,782 (+368%), from €7,549 to €35,332
of which Trade receivables: +€29,632
- Stocks and contracts +€1,358
up €1,358 (+26.4%), from €5,142 to €6,500
- Trade debts +€33,137
up €33,137, from €0 to €33,137
- Profit (loss) carried forward -€17,514
down €17,514 (-229%), from -€7,643 to -€25,157
- Other debts +€10,919
up €10,919 (+48.0%), from €22,748 to €33,667
- Tax, wage and social debts +€2,479
up €2,479 (+146%), from €1,700 to €4,179
of which Taxes: +€2,479
- Gross operating margin -€29,085
down €29,085, from €14,018 to -€15,067
- Depreciation +€898
up €898 (+546%), from €165 to €1,062
- Financial charges -€445
down €445 (-30.7%), from €1,452 to €1,007
- Other operating charges +€382
up €382 (+143%), from €267 to €649
- Financial income +€251
up €251 (+1,247%), from €20 to €272
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 | €18,805 | €47,826 | +€29,021 | +154% |
| Fixed assets | 21/28 | €4,251 | €4,148 | -€103 | -2.4% |
| Tangible fixed assets | 22/27 | €3,961 | €4,148 | +€187 | +4.7% |
| Plant, machinery and equipment | 23 | €3,961 | €4,148 | +€187 | +4.7% |
| Financial fixed assets | 28 | €290 | €0 | -€290 | -100% |
| Current assets | 29/58 | €14,554 | €43,678 | +€29,125 | +200% |
| Stocks and contracts in progress | 3 | €5,142 | €6,500 | +€1,358 | +26.4% |
| Stocks | 30/36 | €5,142 | €6,500 | +€1,358 | +26.4% |
| Amounts receivable within one year | 40/41 | €7,549 | €35,332 | +€27,782 | +368% |
| Trade receivables | 40 | €5,700 | €35,332 | +€29,632 | +520% |
| Other amounts receivable | 41 | €1,849 | €0 | -€1,849 | -100% |
| Cash at bank and in hand | 54/58 | €1,862 | €1,737 | -€125 | -6.7% |
| Deferred charges and accrued income | 490/1 | - | €110 | +€110 | |
| Total equity and liabilities | 10/49 | €18,805 | €47,826 | +€29,021 | +154% |
| Equity | 10/15 | -€5,643 | -€23,157 | -€17,514 | -310% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,643 | -€25,157 | -€17,514 | -229% |
| Amounts payable | 17/49 | €24,448 | €70,983 | +€46,536 | +190% |
| Amounts payable within one year | 42/48 | €24,448 | €70,983 | +€46,536 | +190% |
| Trade debts | 44 | €0 | €33,137 | +€33,137 | |
| Suppliers | 440/4 | €0 | €33,137 | +€33,137 | |
| Taxes, remuneration and social security | 45 | €1,700 | €4,179 | +€2,479 | +146% |
| Taxes | 450/3 | €0 | €2,479 | +€2,479 | |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €22,748 | €33,667 | +€10,919 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €1,062 | +€898 | +546% |
| Other operating charges | 640/8 | €267 | €649 | +€382 | +143% |
| Gross operating margin | 9900 | €14,018 | -€15,067 | -€29,085 | |
| Operating profit (loss) | 9901 | €13,587 | -€16,779 | -€30,365 | |
| Financial income | 75/76B | €20 | €272 | +€251 | +1,247% |
| Recurring financial income | 75 | €20 | €272 | +€251 | +1,247% |
| Financial charges | 65/66B | €1,452 | €1,007 | -€445 | -30.7% |
| Recurring financial charges | 65 | €1,452 | €1,007 | -€445 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €12,155 | -€17,514 | -€29,669 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €12,155 | -€17,514 | -€29,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,155 | -€17,514 | -€29,669 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.