Werko: 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.
Werko
Largest movements
- Cash -€26,842
down €26,842 (-59.4%), from €45,157 to €18,315
mainly Deferred charges and accrued income (-€13,865) and Tax, wage and social debts (-€11,395)
- Deferred charges and accrued income +€13,865
up €13,865 (+7614.6%), from €182 to €14,047
- Tax, wage and social debts -€11,395
down €11,395 (-72.5%), from €15,714 to €4,319
- Trade debts -€1,595
down €1,595 (-92.3%), from €1,728 to €133
- Gross operating margin -€18,703
down €18,703 (-91.7%), from €20,404 to €1,701
- Taxes -€4,322
no longer reported in 2025 (was €4,322)
- Financial charges +€1,237
up €1,237 (+781.9%), from €158 to €1,396
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 | €47,968 | €34,560 | -€13,408 | -28.0% |
| Current assets | 29/58 | €47,968 | €34,560 | -€13,408 | -28.0% |
| Amounts receivable within one year | 40/41 | €2,629 | €2,199 | -€431 | -16.4% |
| Trade receivables | 40 | €2,071 | €1,730 | -€341 | -16.5% |
| Other amounts receivable | 41 | €558 | €469 | -€90 | -16.1% |
| Cash at bank and in hand | 54/58 | €45,157 | €18,315 | -€26,842 | -59.4% |
| Deferred charges and accrued income | 490/1 | €182 | €14,047 | +€13,865 | +7614.6% |
| Total equity and liabilities | 10/49 | €47,968 | €34,560 | -€13,408 | -28.0% |
| Equity | 10/15 | €30,342 | €30,048 | -€294 | -1.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,342 | €28,048 | -€294 | -1.0% |
| Distributable reserves | 133 | €28,342 | €28,048 | -€294 | -1.0% |
| Amounts payable | 17/49 | €17,626 | €4,512 | -€13,114 | -74.4% |
| Amounts payable within one year | 42/48 | €17,626 | €4,512 | -€13,114 | -74.4% |
| Trade debts | 44 | €1,728 | €133 | -€1,595 | -92.3% |
| Suppliers | 440/4 | €1,728 | €133 | -€1,595 | -92.3% |
| Taxes, remuneration and social security | 45 | €15,714 | €4,319 | -€11,395 | -72.5% |
| Taxes | 450/3 | €15,714 | €4,319 | -€11,395 | -72.5% |
| Other amounts payable | 47/48 | €184 | €60 | -€124 | -67.6% |
| Other operating charges | 640/8 | €449 | €621 | +€172 | +38.2% |
| Gross operating margin | 9900 | €20,404 | €1,701 | -€18,703 | -91.7% |
| Operating profit (loss) | 9901 | €19,955 | €1,081 | -€18,874 | -94.6% |
| Financial income | 75/76B | €0 | €3 | +€3 | +896.7% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +896.7% |
| Financial charges | 65/66B | €158 | €1,396 | +€1,237 | +781.9% |
| Recurring financial charges | 65 | €158 | €1,396 | +€1,237 | +781.9% |
| Profit (loss) for the period before taxes | 9903 | €19,797 | -€312 | -€20,109 | |
| Income taxes | 67/77 | €4,322 | - | -€4,322 | |
| Profit (loss) for the period | 9904 | €15,476 | -€312 | -€15,788 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,476 | -€312 | -€15,788 |
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 9 October 2026 via checked.be.