Work In Sales: what changed
Work In Sales
Largest movements
- Tangible fixed assets -€8,595
down €8,595 (-42.5%), from €20,204 to €11,609
- Deferred charges and accrued income -€5,807
down €5,807 (-32.8%), from €17,724 to €11,917
- Receivables within one year +€5,447
up €5,447 (+6.3%), from €86,441 to €91,888
of which Trade receivables: +€12,941
- Cash -€5,099
no longer reported in 2025 (was €5,099)
mainly Current portion of long-term debt (-€6,882) and Receivables within one year (-€5,447)
- Current portion of long-term debt -€6,882
down €6,882 (-69.0%), from €9,979 to €3,097
- Debts after one year -€4,455
down €4,455 (-48.2%), from €9,236 to €4,781
- Profit (loss) carried forward +€3,418
up €3,418 (+3.8%), from €90,975 to €94,393
- Tax, wage and social debts -€3,291
down €3,291 (-37.4%), from €8,796 to €5,505
- Trade debts -€3,057
down €3,057 (-86.8%), from €3,520 to €463
- Financial charges +€21,643
up €21,643 (+1,172%), from €1,846 to €23,489
of which Non-recurring financial charges: +€20,001
- Gross operating margin +€10,983
up €10,983 (+53.2%), from €20,639 to €31,622
- Taxes -€3,925
down €3,925, from €3,410 to -€515
- Other operating charges -€1,882
down €1,882 (-37.1%), from €5,069 to €3,187
- Depreciation +€1,451
up €1,451 (+77.3%), from €1,876 to €3,327
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 | €187,150 | €173,096 | -€14,054 | -7.5% |
| Fixed assets | 21/28 | €20,244 | €11,649 | -€8,595 | -42.5% |
| Tangible fixed assets | 22/27 | €20,204 | €11,609 | -€8,595 | -42.5% |
| Furniture and vehicles | 24 | €20,204 | €11,609 | -€8,595 | -42.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €166,906 | €161,447 | -€5,459 | -3.3% |
| Amounts receivable within one year | 40/41 | €86,441 | €91,888 | +€5,447 | +6.3% |
| Trade receivables | 40 | €50,076 | €63,017 | +€12,941 | +25.8% |
| Other amounts receivable | 41 | €36,365 | €28,871 | -€7,494 | -20.6% |
| Current investments | 50/53 | €57,642 | €57,642 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,099 | - | -€5,099 | |
| Deferred charges and accrued income | 490/1 | €17,724 | €11,917 | -€5,807 | -32.8% |
| Total equity and liabilities | 10/49 | €187,150 | €173,096 | -€14,054 | -7.5% |
| Equity | 10/15 | €145,512 | €148,930 | +€3,418 | +2.3% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Contributions outside capital | 11 | €49,579 | €49,579 | = | 0.0% |
| Other | 1109/19 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,975 | €94,393 | +€3,418 | +3.8% |
| Amounts payable | 17/49 | €41,638 | €24,166 | -€17,472 | -42.0% |
| Amounts payable after more than one year | 17 | €9,236 | €4,781 | -€4,455 | -48.2% |
| Financial debts | 170/4 | €9,236 | €4,781 | -€4,455 | -48.2% |
| Amounts payable within one year | 42/48 | €32,402 | €19,385 | -€13,017 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €9,979 | €3,097 | -€6,882 | -69.0% |
| Financial debts | 43 | - | €320 | +€320 | |
| Other loans | 439 | - | €320 | +€320 | |
| Trade debts | 44 | €3,520 | €463 | -€3,057 | -86.8% |
| Suppliers | 440/4 | €3,520 | €463 | -€3,057 | -86.8% |
| Advances received on contracts in progress | 46 | €107 | - | -€107 | |
| Taxes, remuneration and social security | 45 | €8,796 | €5,505 | -€3,291 | -37.4% |
| Taxes | 450/3 | €8,796 | €5,505 | -€3,291 | -37.4% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Non-recurring operating income | 76A | €6,656 | €33,968 | +€27,312 | +410% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,876 | €3,327 | +€1,451 | +77.3% |
| Other operating charges | 640/8 | €5,069 | €3,187 | -€1,882 | -37.1% |
| Gross operating margin | 9900 | €20,639 | €31,622 | +€10,983 | +53.2% |
| Operating profit (loss) | 9901 | €13,694 | €25,108 | +€11,414 | +83.4% |
| Financial income | 75/76B | €2,200 | €1,284 | -€916 | -41.6% |
| Recurring financial income | 75 | €2,200 | €1,284 | -€916 | -41.6% |
| Financial charges | 65/66B | €1,846 | €23,489 | +€21,643 | +1,172% |
| Recurring financial charges | 65 | €1,746 | €3,388 | +€1,642 | +94.0% |
| Non-recurring financial charges | 66B | €100 | €20,101 | +€20,001 | +20,001% |
| Profit (loss) for the period before taxes | 9903 | €14,048 | €2,903 | -€11,145 | -79.3% |
| Income taxes | 67/77 | €3,410 | -€515 | -€3,925 | |
| Profit (loss) for the period | 9904 | €10,638 | €3,418 | -€7,220 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,638 | €3,418 | -€7,220 | -67.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.