Worms: 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.
Worms
Largest movements
- Stocks and contracts +€17,540
up €17,540 (+26.9%), from €65,298 to €82,838
- Cash -€14,842
down €14,842 (-74.1%), from €20,019 to €5,177
mainly Stocks and contracts (-€17,540) and Receivables within one year (-€11,128)
- Receivables within one year +€11,128
up €11,128 (+77.7%), from €14,326 to €25,454
of which Trade receivables: +€10,856
- Tangible fixed assets +€2,025
new in 2025: €2,025
- Profit (loss) carried forward +€18,988
up €18,988, from -€12,265 to €6,723
- Trade debts -€9,825
down €9,825 (-60.2%), from €16,316 to €6,491
- Other debts +€7,424
up €7,424 (+52.6%), from €14,103 to €21,527
- Gross operating margin +€13,755
up €13,755 (+129.8%), from €10,599 to €24,354
- Taxes +€3,300
up €3,300 (+150.0%), from €2,200 to €5,500
- Financial income +€1,510
up €1,510 (+45074.3%), from €3 to €1,513
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 | €101,424 | €116,911 | +€15,487 | +15.3% |
| Fixed assets | 21/28 | €160 | €2,185 | +€2,025 | +1265.6% |
| Tangible fixed assets | 22/27 | - | €2,025 | +€2,025 | |
| Plant, machinery and equipment | 23 | - | €2,025 | +€2,025 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €101,264 | €114,726 | +€13,462 | +13.3% |
| Stocks and contracts in progress | 3 | €65,298 | €82,838 | +€17,540 | +26.9% |
| Stocks | 30/36 | €65,298 | €82,838 | +€17,540 | +26.9% |
| Amounts receivable within one year | 40/41 | €14,326 | €25,454 | +€11,128 | +77.7% |
| Trade receivables | 40 | €11,526 | €22,383 | +€10,856 | +94.2% |
| Other amounts receivable | 41 | €2,800 | €3,072 | +€272 | +9.7% |
| Cash at bank and in hand | 54/58 | €20,019 | €5,177 | -€14,842 | -74.1% |
| Deferred charges and accrued income | 490/1 | €1,620 | €1,256 | -€364 | -22.5% |
| Total equity and liabilities | 10/49 | €101,424 | €116,911 | +€15,487 | +15.3% |
| Equity | 10/15 | -€4,439 | €14,549 | +€18,988 | |
| Contributions | 10/11 | €7,826 | €7,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,265 | €6,723 | +€18,988 | |
| Provisions and deferred taxes | 16 | €7,500 | €7,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,500 | €7,500 | = | 0.0% |
| Major repairs and maintenance | 162 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable | 17/49 | €98,363 | €94,862 | -€3,502 | -3.6% |
| Amounts payable after more than one year | 17 | €37,000 | €37,000 | = | 0.0% |
| Other amounts payable | 178/9 | €37,000 | €37,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,970 | €28,468 | -€3,502 | -11.0% |
| Trade debts | 44 | €16,316 | €6,491 | -€9,825 | -60.2% |
| Suppliers | 440/4 | €16,316 | €6,491 | -€9,825 | -60.2% |
| Taxes, remuneration and social security | 45 | €1,551 | €450 | -€1,101 | -71.0% |
| Taxes | 450/3 | €1,551 | €450 | -€1,101 | -71.0% |
| Other amounts payable | 47/48 | €14,103 | €21,527 | +€7,424 | +52.6% |
| Accrued charges and deferred income | 492/3 | €29,393 | €29,393 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €225 | +€225 | |
| Other operating charges | 640/8 | €1,025 | €1,078 | +€53 | +5.2% |
| Gross operating margin | 9900 | €10,599 | €24,354 | +€13,755 | +129.8% |
| Operating profit (loss) | 9901 | €9,575 | €23,051 | +€13,476 | +140.7% |
| Financial income | 75/76B | €3 | €1,513 | +€1,510 | +45074.3% |
| Recurring financial income | 75 | €3 | €1,513 | +€1,510 | +45074.3% |
| Financial charges | 65/66B | €127 | €76 | -€51 | -40.1% |
| Recurring financial charges | 65 | €127 | €76 | -€51 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €9,451 | €24,488 | +€15,037 | +159.1% |
| Income taxes | 67/77 | €2,200 | €5,500 | +€3,300 | +150.0% |
| Profit (loss) for the period | 9904 | €7,251 | €18,988 | +€11,737 | +161.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,251 | €18,988 | +€11,737 | +161.9% |
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 10 October 2026 via checked.be.