WERREBROUCK STIJN: what changed
WERREBROUCK STIJN
Largest movements
- Tangible fixed assets -€33,543
down €33,543 (-44.2%), from €75,933 to €42,390
of which Land and buildings: -€73,500
- Cash +€3,501
up €3,501 (+76.0%), from €4,605 to €8,106
mainly Investment in fixed assets (net) (+€31,096) and Current portion of long-term debt (+€3,176)
- Deferred charges and accrued income +€1,749
up €1,749 (+462%), from €379 to €2,127
- Reserves -€23,209
down €23,209 (-100%), from €23,209 to €0
- Debts after one year -€7,824
down €7,824 (-22.5%), from €34,706 to €26,882
- Current portion of long-term debt +€3,176
up €3,176 (+54.9%), from €5,785 to €8,961
- Advances received -€2,007
down €2,007 (-100%), from €2,007 to €0
- Tax, wage and social debts +€1,882
up €1,882 (+85.8%), from €2,194 to €4,076
- Gross operating margin -€8,569
down €8,569 (-60.6%), from €14,134 to €5,565
- Taxes -€2,918
down €2,918 (-92.1%), from €3,169 to €251
- Depreciation +€1,766
up €1,766 (+259%), from €681 to €2,447
- Financial charges +€1,253
up €1,253 (+99.6%), from €1,259 to €2,512
- Other operating charges +€179
up €179 (+56.0%), from €319 to €497
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 | €84,503 | €55,669 | -€28,833 | -34.1% |
| Fixed assets | 21/28 | €75,933 | €42,390 | -€33,543 | -44.2% |
| Tangible fixed assets | 22/27 | €75,933 | €42,390 | -€33,543 | -44.2% |
| Land and buildings | 22 | €73,500 | €0 | -€73,500 | -100% |
| Furniture and vehicles | 24 | €2,433 | €42,390 | +€39,957 | +1,642% |
| Current assets | 29/58 | €8,570 | €13,279 | +€4,710 | +55.0% |
| Amounts receivable within one year | 40/41 | €3,586 | €3,046 | -€539 | -15.0% |
| Trade receivables | 40 | €3,586 | €0 | -€3,586 | -100% |
| Other amounts receivable | 41 | €0 | €3,046 | +€3,046 | |
| Cash at bank and in hand | 54/58 | €4,605 | €8,106 | +€3,501 | +76.0% |
| Deferred charges and accrued income | 490/1 | €379 | €2,127 | +€1,749 | +462% |
| Total equity and liabilities | 10/49 | €84,503 | €55,669 | -€28,833 | -34.1% |
| Equity | 10/15 | €25,709 | €2,447 | -€23,261 | -90.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,209 | €0 | -€23,209 | -100% |
| Distributable reserves | 133 | €23,209 | €0 | -€23,209 | -100% |
| Profit (loss) carried forward | 14 | - | -€53 | -€53 | |
| Amounts payable | 17/49 | €58,794 | €53,222 | -€5,572 | -9.5% |
| Amounts payable after more than one year | 17 | €34,706 | €26,882 | -€7,824 | -22.5% |
| Financial debts | 170/4 | €34,706 | €26,882 | -€7,824 | -22.5% |
| Amounts payable within one year | 42/48 | €24,088 | €25,890 | +€1,802 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €5,785 | €8,961 | +€3,176 | +54.9% |
| Trade debts | 44 | €2,461 | €952 | -€1,509 | -61.3% |
| Suppliers | 440/4 | €2,461 | €952 | -€1,509 | -61.3% |
| Advances received on contracts in progress | 46 | €2,007 | €0 | -€2,007 | -100% |
| Taxes, remuneration and social security | 45 | €2,194 | €4,076 | +€1,882 | +85.8% |
| Taxes | 450/3 | €2,194 | €4,076 | +€1,882 | +85.8% |
| Other amounts payable | 47/48 | €11,641 | €11,901 | +€260 | +2.2% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €681 | €2,447 | +€1,766 | +259% |
| Other operating charges | 640/8 | €319 | €497 | +€179 | +56.0% |
| Gross operating margin | 9900 | €14,134 | €5,565 | -€8,569 | -60.6% |
| Operating profit (loss) | 9901 | €13,134 | €2,621 | -€10,513 | -80.0% |
| Financial income | 75/76B | €0 | €90 | +€89 | +28,855% |
| Recurring financial income | 75 | €0 | €90 | +€89 | +28,855% |
| Financial charges | 65/66B | €1,259 | €2,512 | +€1,253 | +99.6% |
| Recurring financial charges | 65 | €1,259 | €2,512 | +€1,253 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | €11,875 | €198 | -€11,677 | -98.3% |
| Income taxes | 67/77 | €3,169 | €251 | -€2,918 | -92.1% |
| Profit (loss) for the period | 9904 | €8,707 | -€53 | -€8,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,707 | -€53 | -€8,759 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.