WORKCLEAN: 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.
WORKCLEAN
Largest movements
- Receivables within one year -€6,480
down €6,480 (-33.8%), from €19,192 to €12,712
of which Trade receivables: -€6,543
- Stocks and contracts -€4,950
no longer reported in 2025 (was €4,950)
- Deferred charges and accrued income +€807
new in 2025: €807
- Cash -€694
down €694 (-82.2%), from €844 to €150
- Trade debts -€17,610
down €17,610 (-95.8%), from €18,387 to €777
- Other debts +€5,126
up €5,126 (+87.5%), from €5,855 to €10,981
- Profit (loss) carried forward +€1,462
up €1,462 (+324.7%), from €450 to €1,912
- Tax, wage and social debts -€294
down €294 (-43.5%), from €675 to €381
- Gross operating margin +€11,101
up €11,101 (+1105.8%), from €1,004 to €12,105
- Other operating charges -€354
no longer reported in 2025 (was €354)
- Taxes +€191
up €191 (+100.9%), from €190 to €381
- Financial charges +€185
up €185 (+1925.0%), from €10 to €194
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,968 | €15,652 | -€11,316 | -42.0% |
| Fixed assets | 21/28 | €1,982 | €1,982 | = | 0.0% |
| Financial fixed assets | 28 | €1,982 | €1,982 | = | 0.0% |
| Current assets | 29/58 | €24,986 | €13,670 | -€11,316 | -45.3% |
| Stocks and contracts in progress | 3 | €4,950 | - | -€4,950 | |
| Stocks | 30/36 | €4,950 | - | -€4,950 | |
| Amounts receivable within one year | 40/41 | €19,192 | €12,712 | -€6,480 | -33.8% |
| Trade receivables | 40 | €19,192 | €12,649 | -€6,543 | -34.1% |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €844 | €150 | -€694 | -82.2% |
| Deferred charges and accrued income | 490/1 | - | €807 | +€807 | |
| Total equity and liabilities | 10/49 | €26,968 | €15,652 | -€11,316 | -42.0% |
| Equity | 10/15 | €2,050 | €3,512 | +€1,462 | +71.3% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €450 | €1,912 | +€1,462 | +324.7% |
| Amounts payable | 17/49 | €24,917 | €12,140 | -€12,778 | -51.3% |
| Amounts payable within one year | 42/48 | €24,917 | €12,140 | -€12,778 | -51.3% |
| Trade debts | 44 | €18,387 | €777 | -€17,610 | -95.8% |
| Suppliers | 440/4 | €18,387 | €777 | -€17,610 | -95.8% |
| Taxes, remuneration and social security | 45 | €675 | €381 | -€294 | -43.5% |
| Taxes | 450/3 | €675 | €381 | -€294 | -43.5% |
| Other amounts payable | 47/48 | €5,855 | €10,981 | +€5,126 | +87.5% |
| Other operating charges | 640/8 | €354 | - | -€354 | |
| Gross operating margin | 9900 | €1,004 | €12,105 | +€11,101 | +1105.8% |
| Operating profit (loss) | 9901 | €649 | €12,105 | +€11,455 | +1764.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10 | €194 | +€185 | +1925.0% |
| Recurring financial charges | 65 | €10 | €194 | +€185 | +1925.0% |
| Profit (loss) for the period before taxes | 9903 | €640 | €11,910 | +€11,271 | +1761.4% |
| Income taxes | 67/77 | €190 | €381 | +€191 | +100.9% |
| Profit (loss) for the period | 9904 | €450 | €11,529 | +€11,079 | +2460.7% |
| Profit (loss) for the period to be appropriated | 9905 | €450 | €11,529 | +€11,079 | +2460.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.