WERKHUIZEN LAVY: what changed
WERKHUIZEN LAVY
Largest movements
- Current investments -€99,188
no longer reported in 2025 (was €99,188)
- Cash +€19,254
new in 2025: €19,254
mainly Current investments (+€99,188) and Net result for the year (+€4,653)
- Accrued charges and deferred income -€70,000
down €70,000 (-80.7%), from €86,746 to €16,746
- Tax, wage and social debts -€15,562
no longer reported in 2025 (was €15,562)
of which Taxes: -€14,257
- Profit (loss) carried forward +€4,653
up €4,653 (+0.5%), from -€882,376 to -€877,723
- Trade debts +€1,002
up €1,002 (+54.5%), from €1,837 to €2,840
- Financial charges -€1.6m
down €1.6m (-100.0%), from €1.6m to €181
of which Non-recurring financial charges: -€1.6m
- Gross operating margin -€54,914
down €54,914, from €48,176 to -€6,738
- Staff costs -€37,126
down €37,126, from €23,281 to -€13,845
- Taxes -€5,223
down €5,223 (-100.0%), from €5,223 to €0
- Other operating charges -€2,083
down €2,083 (-47.8%), from €4,358 to €2,274
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 | €99,188 | €19,281 | -€79,907 | -80.6% |
| Current assets | 29/58 | €99,188 | €19,281 | -€79,907 | -80.6% |
| Amounts receivable within one year | 40/41 | - | €27 | +€27 | |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Current investments | 50/53 | €99,188 | - | -€99,188 | |
| Cash at bank and in hand | 54/58 | - | €19,254 | +€19,254 | |
| Total equity and liabilities | 10/49 | €99,188 | €19,281 | -€79,907 | -80.6% |
| Equity | 10/15 | -€4,957 | -€305 | +€4,653 | +93.8% |
| Contributions | 10/11 | €416,134 | €416,134 | = | 0.0% |
| Capital | 10 | €416,134 | €416,134 | = | 0.0% |
| Issued capital | 100 | €416,134 | €416,134 | = | 0.0% |
| Reserves | 13 | €461,284 | €461,284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €41,613 | €41,613 | = | 0.0% |
| Legal reserve | 130 | €41,613 | €41,613 | = | 0.0% |
| Distributable reserves | 133 | €419,670 | €419,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€882,376 | -€877,723 | +€4,653 | +0.5% |
| Amounts payable | 17/49 | €104,146 | €19,586 | -€84,560 | -81.2% |
| Amounts payable within one year | 42/48 | €17,400 | €2,840 | -€14,560 | -83.7% |
| Trade debts | 44 | €1,837 | €2,840 | +€1,002 | +54.5% |
| Suppliers | 440/4 | €1,837 | €2,840 | +€1,002 | +54.5% |
| Taxes, remuneration and social security | 45 | €15,562 | - | -€15,562 | |
| Taxes | 450/3 | €14,257 | - | -€14,257 | |
| Remuneration and social security | 454/9 | €1,305 | - | -€1,305 | |
| Accrued charges and deferred income | 492/3 | €86,746 | €16,746 | -€70,000 | -80.7% |
| Remuneration, social security and pensions | 62 | €23,281 | -€13,845 | -€37,126 | |
| Other operating charges | 640/8 | €4,358 | €2,274 | -€2,083 | -47.8% |
| Gross operating margin | 9900 | €48,176 | -€6,738 | -€54,914 | |
| Operating profit (loss) | 9901 | €20,538 | €4,833 | -€15,705 | -76.5% |
| Financial charges | 65/66B | €1,609,102 | €181 | -€1.6m | -100.0% |
| Recurring financial charges | 65 | €150 | €181 | +€31 | +20.3% |
| Non-recurring financial charges | 66B | €1,608,952 | - | -€1.6m | |
| Profit (loss) for the period before taxes | 9903 | -€1,588,564 | €4,653 | +€1.6m | |
| Income taxes | 67/77 | €5,223 | €0 | -€5,223 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,593,788 | €4,653 | +€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,593,788 | €4,653 | +€1.6m |
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 2 November 2026 via checked.be.