WERKPERSPECTIEF: 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.
WERKPERSPECTIEF
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€88,543
down €88,543 (-37.9%), from €233,474 to €144,931
mainly Current investments (-€200,000) and Accrued charges and deferred income (-€15,669)
- Receivables within one year -€23,544
down €23,544 (-28.5%), from €82,587 to €59,043
- Financial fixed assets -€5,854
down €5,854 (-100.0%), from €5,854 to €0
- Profit (loss) carried forward +€73,281
up €73,281, from -€35,295 to €37,986
- Debts within one year +€24,298
up €24,298 (+16.0%), from €151,852 to €176,150
of which Trade debts: +€21,603
- Accrued charges and deferred income -€15,669
down €15,669 (-92.9%), from €16,858 to €1,190
- Staff costs +€34,654
up €34,654 (+9.3%), from €371,514 to €406,168
- Gross operating margin -€25,206
down €25,206 (-5.0%), from €504,526 to €479,320
- Turnover -€22,849
down €22,849 (-4.0%), from €572,902 to €550,053
- Purchases and services +€18,464
up €18,464 (+13.1%), from €140,583 to €159,046
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 | €322,089 | €404,000 | +€81,911 | +25.4% |
| Fixed assets | 21/28 | €5,854 | €0 | -€5,854 | -100.0% |
| Financial fixed assets | 28 | €5,854 | €0 | -€5,854 | -100.0% |
| Current assets | 29/58 | €316,234 | €404,000 | +€87,765 | +27.8% |
| Amounts receivable within one year | 40/41 | €82,587 | €59,043 | -€23,544 | -28.5% |
| Other amounts receivable | 41 | €82,587 | €59,043 | -€23,544 | -28.5% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €233,474 | €144,931 | -€88,543 | -37.9% |
| Deferred charges and accrued income | 490/1 | €173 | €27 | -€147 | -84.7% |
| Total equity and liabilities | 10/49 | €322,089 | €404,000 | +€81,911 | +25.4% |
| Equity | 10/15 | €153,379 | €226,660 | +€73,281 | +47.8% |
| Profit (loss) carried forward | 14 | -€35,295 | €37,986 | +€73,281 | |
| Investment grants | 15 | €188,674 | €188,674 | = | 0.0% |
| Amounts payable | 17/49 | €168,710 | €177,340 | +€8,630 | +5.1% |
| Amounts payable within one year | 42/48 | €151,852 | €176,150 | +€24,298 | +16.0% |
| Trade debts | 44 | €116,399 | €138,002 | +€21,603 | +18.6% |
| Suppliers | 440/4 | €116,399 | €138,002 | +€21,603 | +18.6% |
| Taxes, remuneration and social security | 45 | €34,346 | €36,922 | +€2,576 | +7.5% |
| Remuneration and social security | 454/9 | €34,346 | €36,922 | +€2,576 | +7.5% |
| Accrued charges and deferred income | 492/3 | €16,858 | €1,190 | -€15,669 | -92.9% |
| Turnover | 70 | €572,902 | €550,053 | -€22,849 | -4.0% |
| Membership fees, donations, legacies and grants | 73 | €72,207 | €88,314 | +€16,107 | +22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €140,583 | €159,046 | +€18,464 | +13.1% |
| Remuneration, social security and pensions | 62 | €371,514 | €406,168 | +€34,654 | +9.3% |
| Other operating charges | 640/8 | - | €275 | +€275 | |
| Gross operating margin | 9900 | €504,526 | €479,320 | -€25,206 | -5.0% |
| Operating profit (loss) | 9901 | €133,011 | €72,877 | -€60,135 | -45.2% |
| Financial income | 75/76B | €0 | €850 | +€850 | +2124150.0% |
| Recurring financial income | 75 | €0 | €850 | +€850 | +2124150.0% |
| Financial charges | 65/66B | €45 | €445 | +€400 | +889.1% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | 0.0% |
| Non-recurring financial charges | 66B | - | €400 | +€400 | |
| Profit (loss) for the period before taxes | 9903 | €132,967 | €73,281 | -€59,685 | -44.9% |
| Profit (loss) for the period | 9904 | €132,967 | €73,281 | -€59,685 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €132,967 | €73,281 | -€59,685 | -44.9% |
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 10 October 2026 via checked.be.