Werost: 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.
Werost
Largest movements
- Receivables within one year +€51,785
up €51,785 (+66.1%), from €78,399 to €130,184
of which Other amounts receivable: +€51,481
- Tangible fixed assets +€37,105
up €37,105 (+3298.3%), from €1,125 to €38,230
of which Leasing and similar rights: +€35,790
- Reserves +€44,589
up €44,589 (+80.3%), from €55,500 to €100,089
of which Distributable reserves: +€44,589
- Debts after one year +€30,169
new in 2025: €30,169
- Current portion of long-term debt +€18,285
new in 2025: €18,285
- Tax, wage and social debts -€3,474
down €3,474 (-18.7%), from €18,546 to €15,072
- Gross operating margin +€40,117
up €40,117 (+112.2%), from €35,768 to €75,885
- Taxes +€7,880
up €7,880 (+55.2%), from €14,284 to €22,164
- Depreciation +€7,613
up €7,613 (+3243.6%), from €235 to €7,848
- Financial charges +€3,148
up €3,148 (+5425.4%), from €58 to €3,206
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 | €110,370 | €199,192 | +€88,822 | +80.5% |
| Fixed assets | 21/28 | €21,125 | €58,230 | +€37,105 | +175.6% |
| Tangible fixed assets | 22/27 | €1,125 | €38,230 | +€37,105 | +3298.3% |
| Land and buildings | 22 | €1,035 | €980 | -€55 | -5.3% |
| Plant, machinery and equipment | 23 | - | €1,460 | +€1,460 | |
| Furniture and vehicles | 24 | €90 | - | -€90 | |
| Leasing and similar rights | 25 | - | €35,790 | +€35,790 | |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €89,245 | €140,961 | +€51,717 | +57.9% |
| Amounts receivable within one year | 40/41 | €78,399 | €130,184 | +€51,785 | +66.1% |
| Trade receivables | 40 | €6,060 | €6,364 | +€304 | +5.0% |
| Other amounts receivable | 41 | €72,339 | €123,820 | +€51,481 | +71.2% |
| Cash at bank and in hand | 54/58 | €9,244 | €10,287 | +€1,043 | +11.3% |
| Deferred charges and accrued income | 490/1 | €1,602 | €491 | -€1,111 | -69.3% |
| Total equity and liabilities | 10/49 | €110,370 | €199,192 | +€88,822 | +80.5% |
| Equity | 10/15 | €90,126 | €134,715 | +€44,589 | +49.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,500 | €100,089 | +€44,589 | +80.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,640 | €98,229 | +€44,589 | +83.1% |
| Profit (loss) carried forward | 14 | €28,426 | €28,426 | = | 0.0% |
| Amounts payable | 17/49 | €20,244 | €64,477 | +€44,233 | +218.5% |
| Amounts payable after more than one year | 17 | - | €30,169 | +€30,169 | |
| Financial debts | 170/4 | - | €30,169 | +€30,169 | |
| Amounts payable within one year | 42/48 | €20,244 | €34,308 | +€14,064 | +69.5% |
| Current portion of amounts payable after more than one year | 42 | - | €18,285 | +€18,285 | |
| Trade debts | 44 | €1,698 | €952 | -€746 | -44.0% |
| Suppliers | 440/4 | €1,698 | €952 | -€746 | -44.0% |
| Taxes, remuneration and social security | 45 | €18,546 | €15,072 | -€3,474 | -18.7% |
| Taxes | 450/3 | €18,546 | €15,072 | -€3,474 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €7,848 | +€7,613 | +3243.6% |
| Other operating charges | 640/8 | €1,664 | €1,004 | -€660 | -39.7% |
| Gross operating margin | 9900 | €35,768 | €75,885 | +€40,117 | +112.2% |
| Operating profit (loss) | 9901 | €33,869 | €67,033 | +€33,164 | +97.9% |
| Financial income | 75/76B | €2,803 | €2,926 | +€122 | +4.4% |
| Recurring financial income | 75 | €2,803 | €2,926 | +€122 | +4.4% |
| Financial charges | 65/66B | €58 | €3,206 | +€3,148 | +5425.4% |
| Recurring financial charges | 65 | €58 | €3,206 | +€3,148 | +5425.4% |
| Profit (loss) for the period before taxes | 9903 | €36,614 | €66,752 | +€30,139 | +82.3% |
| Income taxes | 67/77 | €14,284 | €22,164 | +€7,880 | +55.2% |
| Profit (loss) for the period | 9904 | €22,330 | €44,589 | +€22,259 | +99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,330 | €44,589 | +€22,259 | +99.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.