WORK@HOME: 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.
WORK@HOME
Largest movements
- Tangible fixed assets -€18,465
down €18,465 (-60.3%), from €30,633 to €12,168
of which Furniture and vehicles: -€13,272
- Receivables within one year +€12,220
up €12,220 (+56.8%), from €21,529 to €33,748
of which Trade receivables: +€11,500
- Deferred charges and accrued income +€2,190
new in 2025: €2,190
- Debts after one year -€9,798
down €9,798 (-79.4%), from €12,336 to €2,539
- Short-term financial debts +€7,942
new in 2025: €7,942
- Profit (loss) carried forward -€6,625
down €6,625 (-13.1%), from -€50,634 to -€57,259
- Trade debts +€3,680
up €3,680 (+71.5%), from €5,148 to €8,828
- Tax, wage and social debts +€1,841
up €1,841 (+40.7%), from €4,529 to €6,370
of which Remuneration and social security: +€1,976
- Gross operating margin +€2,576
up €2,576 (+23.8%), from €10,820 to €13,396
- Depreciation +€2,270
up €2,270 (+14.0%), from €16,195 to €18,465
- Other operating charges -€190
down €190 (-25.9%), from €734 to €544
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 | €57,829 | €53,476 | -€4,353 | -7.5% |
| Fixed assets | 21/28 | €30,633 | €12,168 | -€18,465 | -60.3% |
| Tangible fixed assets | 22/27 | €30,633 | €12,168 | -€18,465 | -60.3% |
| Plant, machinery and equipment | 23 | €13,923 | €8,729 | -€5,193 | -37.3% |
| Furniture and vehicles | 24 | €16,710 | €3,439 | -€13,272 | -79.4% |
| Current assets | 29/58 | €27,196 | €41,307 | +€14,111 | +51.9% |
| Stocks and contracts in progress | 3 | €2,874 | €2,874 | = | 0.0% |
| Contracts in progress | 37 | €2,874 | €2,874 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,529 | €33,748 | +€12,220 | +56.8% |
| Trade receivables | 40 | €14,748 | €26,248 | +€11,500 | +78.0% |
| Other amounts receivable | 41 | €6,780 | €7,500 | +€720 | +10.6% |
| Cash at bank and in hand | 54/58 | €2,794 | €2,496 | -€298 | -10.7% |
| Deferred charges and accrued income | 490/1 | - | €2,190 | +€2,190 | |
| Total equity and liabilities | 10/49 | €57,829 | €53,476 | -€4,353 | -7.5% |
| Equity | 10/15 | -€23,105 | -€29,730 | -€6,625 | -28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,929 | €8,929 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €7,069 | €8,929 | +€1,860 | +26.3% |
| Profit (loss) carried forward | 14 | -€50,634 | -€57,259 | -€6,625 | -13.1% |
| Amounts payable | 17/49 | €80,934 | €83,206 | +€2,272 | +2.8% |
| Amounts payable after more than one year | 17 | €12,336 | €2,539 | -€9,798 | -79.4% |
| Financial debts | 170/4 | €12,336 | €2,539 | -€9,798 | -79.4% |
| Amounts payable within one year | 42/48 | €68,598 | €80,667 | +€12,069 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €5,122 | €4,966 | -€156 | -3.0% |
| Financial debts | 43 | - | €7,942 | +€7,942 | |
| Credit institutions | 430/8 | - | €7,942 | +€7,942 | |
| Trade debts | 44 | €5,148 | €8,828 | +€3,680 | +71.5% |
| Suppliers | 440/4 | €5,148 | €8,828 | +€3,680 | +71.5% |
| Taxes, remuneration and social security | 45 | €4,529 | €6,370 | +€1,841 | +40.7% |
| Taxes | 450/3 | €1,817 | €1,682 | -€135 | -7.4% |
| Remuneration and social security | 454/9 | €2,712 | €4,688 | +€1,976 | +72.9% |
| Other amounts payable | 47/48 | €53,798 | €52,561 | -€1,237 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,195 | €18,465 | +€2,270 | +14.0% |
| Other operating charges | 640/8 | €734 | €544 | -€190 | -25.9% |
| Gross operating margin | 9900 | €10,820 | €13,396 | +€2,576 | +23.8% |
| Operating profit (loss) | 9901 | -€6,109 | -€5,613 | +€497 | +8.1% |
| Financial charges | 65/66B | €740 | €740 | +€0 | 0.0% |
| Recurring financial charges | 65 | €740 | €740 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,849 | -€6,353 | +€496 | +7.2% |
| Income taxes | 67/77 | €364 | €272 | -€92 | -25.2% |
| Profit (loss) for the period | 9904 | -€7,213 | -€6,625 | +€588 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,213 | -€6,625 | +€588 | +8.2% |
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 15 October 2026 via checked.be.