WÖRMFOOD: 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.
WÖRMFOOD
Largest movements
- Cash +€1,540
up €1,540 (+5217.1%), from €30 to €1,570
mainly Other debts (+€6,253) and Depreciation (+€1,450)
- Tangible fixed assets -€1,450
down €1,450 (-11.0%), from €13,237 to €11,787
- Receivables within one year -€359
down €359 (-68.7%), from €523 to €164
- Other debts +€6,253
up €6,253 (+18.0%), from €34,742 to €40,995
- Profit (loss) carried forward -€5,475
down €5,475 (-22.8%), from -€23,999 to -€29,475
- Trade debts -€1,047
no longer reported in 2025 (was €1,047)
- Gross operating margin +€18,361
up €18,361 (+83.1%), from -€22,102 to -€3,741
- Other operating charges -€519
down €519 (-93.2%), from €557 to €38
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.
Cash bridge derived
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 | €13,789 | €13,520 | -€269 | -2.0% |
| Fixed assets | 21/28 | €13,237 | €11,787 | -€1,450 | -11.0% |
| Tangible fixed assets | 22/27 | €13,237 | €11,787 | -€1,450 | -11.0% |
| Furniture and vehicles | 24 | €13,237 | €11,787 | -€1,450 | -11.0% |
| Current assets | 29/58 | €553 | €1,733 | +€1,181 | +213.7% |
| Amounts receivable within one year | 40/41 | €523 | €164 | -€359 | -68.7% |
| Other amounts receivable | 41 | €523 | €164 | -€359 | -68.7% |
| Cash at bank and in hand | 54/58 | €30 | €1,570 | +€1,540 | +5217.1% |
| Total equity and liabilities | 10/49 | €13,789 | €13,520 | -€269 | -2.0% |
| Equity | 10/15 | -€21,999 | -€27,475 | -€5,475 | -24.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,999 | -€29,475 | -€5,475 | -22.8% |
| Amounts payable | 17/49 | €35,789 | €40,995 | +€5,206 | +14.5% |
| Amounts payable within one year | 42/48 | €35,789 | €40,995 | +€5,206 | +14.5% |
| Trade debts | 44 | €1,047 | - | -€1,047 | |
| Suppliers | 440/4 | €1,047 | - | -€1,047 | |
| Other amounts payable | 47/48 | €34,742 | €40,995 | +€6,253 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,263 | €1,450 | +€187 | +14.8% |
| Other operating charges | 640/8 | €557 | €38 | -€519 | -93.2% |
| Gross operating margin | 9900 | -€22,102 | -€3,741 | +€18,361 | +83.1% |
| Operating profit (loss) | 9901 | -€23,922 | -€5,229 | +€18,694 | +78.1% |
| Financial charges | 65/66B | €77 | €247 | +€170 | +219.9% |
| Recurring financial charges | 65 | €77 | €247 | +€170 | +219.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,999 | -€5,475 | +€18,524 | +77.2% |
| Profit (loss) for the period | 9904 | -€23,999 | -€5,475 | +€18,524 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,999 | -€5,475 | +€18,524 | +77.2% |
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 11 October 2026 via checked.be.