WIRKHOES: 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.
WIRKHOES
Largest movements
- Receivables within one year -€16,373
down €16,373 (-43.2%), from €37,911 to €21,538
of which Trade receivables: -€16,947
- Stocks and contracts -€9,095
down €9,095 (-40.3%), from €22,545 to €13,450
- Tangible fixed assets -€8,350
down €8,350 (-2.8%), from €301,196 to €292,846
of which Furniture and vehicles: -€6,719
- Deferred charges and accrued income +€7,514
new in 2025: €7,514
- Cash +€4,850
up €4,850 (+52.2%), from €9,292 to €14,143
mainly Depreciation (+€18,055) and Receivables within one year (+€16,373)
- Tax, wage and social debts -€26,840
down €26,840 (-86.4%), from €31,058 to €4,218
- Debts after one year -€20,160
down €20,160 (-7.0%), from €289,227 to €269,067
- Reserves +€10,070
new in 2025: €10,070
- Trade debts +€6,986
up €6,986 (+85.3%), from €8,189 to €15,175
- Other debts +€5,896
up €5,896 (+23.7%), from €24,903 to €30,799
- Financial income +€16,767
up €16,767 (+1,691%), from €992 to €17,758
of which Non-recurring financial income: +€15,530
- Gross operating margin -€12,728
down €12,728 (-35.4%), from €35,959 to €23,232
- Depreciation +€6,333
up €6,333 (+54.0%), from €11,722 to €18,055
- Financial charges +€2,667
up €2,667 (+46.7%), from €5,717 to €8,385
of which Non-recurring financial charges: +€3,117
- Other operating charges -€877
down €877 (-34.7%), from €2,527 to €1,650
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.
Derived cash bridge
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 | €370,944 | €349,490 | -€21,454 | -5.8% |
| Fixed assets | 21/28 | €301,196 | €292,846 | -€8,350 | -2.8% |
| Tangible fixed assets | 22/27 | €301,196 | €292,846 | -€8,350 | -2.8% |
| Land and buildings | 22 | €261,535 | €256,995 | -€4,540 | -1.7% |
| Plant, machinery and equipment | 23 | €7,094 | €10,003 | +€2,909 | +41.0% |
| Furniture and vehicles | 24 | €32,567 | €25,848 | -€6,719 | -20.6% |
| Current assets | 29/58 | €69,748 | €56,644 | -€13,104 | -18.8% |
| Stocks and contracts in progress | 3 | €22,545 | €13,450 | -€9,095 | -40.3% |
| Stocks | 30/36 | €22,545 | €13,450 | -€9,095 | -40.3% |
| Amounts receivable within one year | 40/41 | €37,911 | €21,538 | -€16,373 | -43.2% |
| Trade receivables | 40 | €37,494 | €20,547 | -€16,947 | -45.2% |
| Other amounts receivable | 41 | €417 | €991 | +€574 | +138% |
| Cash at bank and in hand | 54/58 | €9,292 | €14,143 | +€4,850 | +52.2% |
| Deferred charges and accrued income | 490/1 | - | €7,514 | +€7,514 | |
| Total equity and liabilities | 10/49 | €370,944 | €349,490 | -€21,454 | -5.8% |
| Equity | 10/15 | -€1,827 | €10,071 | +€11,898 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | - | €10,070 | +€10,070 | |
| Distributable reserves | 133 | - | €10,070 | +€10,070 | |
| Profit (loss) carried forward | 14 | -€1,828 | - | +€1,828 | |
| Amounts payable | 17/49 | €372,771 | €339,419 | -€33,352 | -8.9% |
| Amounts payable after more than one year | 17 | €289,227 | €269,067 | -€20,160 | -7.0% |
| Financial debts | 170/4 | €289,227 | €269,067 | -€20,160 | -7.0% |
| Amounts payable within one year | 42/48 | €83,544 | €70,351 | -€13,192 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €19,393 | €20,160 | +€766 | +4.0% |
| Trade debts | 44 | €8,189 | €15,175 | +€6,986 | +85.3% |
| Suppliers | 440/4 | €8,189 | €15,175 | +€6,986 | +85.3% |
| Taxes, remuneration and social security | 45 | €31,058 | €4,218 | -€26,840 | -86.4% |
| Taxes | 450/3 | €31,058 | €4,218 | -€26,840 | -86.4% |
| Other amounts payable | 47/48 | €24,903 | €30,799 | +€5,896 | +23.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,722 | €18,055 | +€6,333 | +54.0% |
| Other operating charges | 640/8 | €2,527 | €1,650 | -€877 | -34.7% |
| Gross operating margin | 9900 | €35,959 | €23,232 | -€12,728 | -35.4% |
| Operating profit (loss) | 9901 | €21,711 | €3,527 | -€18,183 | -83.8% |
| Financial income | 75/76B | €992 | €17,758 | +€16,767 | +1,691% |
| Recurring financial income | 75 | €992 | €2,228 | +€1,236 | +125% |
| Non-recurring financial income | 76B | - | €15,530 | +€15,530 | |
| Financial charges | 65/66B | €5,717 | €8,385 | +€2,667 | +46.7% |
| Recurring financial charges | 65 | €5,717 | €5,268 | -€449 | -7.9% |
| Non-recurring financial charges | 66B | - | €3,117 | +€3,117 | |
| Profit (loss) for the period before taxes | 9903 | €16,985 | €12,901 | -€4,084 | -24.0% |
| Income taxes | 67/77 | €142 | €1,003 | +€861 | +607% |
| Profit (loss) for the period | 9904 | €16,843 | €11,898 | -€4,945 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,843 | €11,898 | -€4,945 | -29.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.