WORMS LANDSCAPE: 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.
WORMS LANDSCAPE
Largest movements
- Receivables within one year -€6,991
down €6,991 (-60.3%), from €11,591 to €4,600
of which Trade receivables: -€10,591
- Cash +€4,727
up €4,727 (+15.1%), from €31,244 to €35,971
mainly Net result for the year (+€10,030) and Receivables within one year (+€6,991)
- Reserves -€7,029
down €7,029 (-24.2%), from €28,986 to €21,957
- Tax, wage and social debts +€4,018
up €4,018 (+41.4%), from €9,696 to €13,714
- Trade debts +€1,056
up €1,056 (+124.5%), from €848 to €1,904
- Gross operating margin +€2,759
up €2,759 (+22.4%), from €12,311 to €15,070
- Taxes +€428
up €428 (+10.6%), from €4,023 to €4,450
- Other operating charges +€402
up €402 (+340.4%), from €118 to €520
- Financial charges -€161
down €161 (-69.6%), from €231 to €70
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 | €42,835 | €40,571 | -€2,264 | -5.3% |
| Current assets | 29/58 | €42,835 | €40,571 | -€2,264 | -5.3% |
| Amounts receivable within one year | 40/41 | €11,591 | €4,600 | -€6,991 | -60.3% |
| Trade receivables | 40 | €10,591 | - | -€10,591 | |
| Other amounts receivable | 41 | €1,000 | €4,600 | +€3,600 | +360.0% |
| Cash at bank and in hand | 54/58 | €31,244 | €35,971 | +€4,727 | +15.1% |
| Total equity and liabilities | 10/49 | €42,835 | €40,571 | -€2,264 | -5.3% |
| Equity | 10/15 | €30,986 | €23,957 | -€7,029 | -22.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,986 | €21,957 | -€7,029 | -24.2% |
| Distributable reserves | 133 | €28,986 | €21,957 | -€7,029 | -24.2% |
| Amounts payable | 17/49 | €11,849 | €16,613 | +€4,765 | +40.2% |
| Amounts payable within one year | 42/48 | €11,622 | €16,386 | +€4,765 | +41.0% |
| Trade debts | 44 | €848 | €1,904 | +€1,056 | +124.5% |
| Suppliers | 440/4 | €848 | €1,904 | +€1,056 | +124.5% |
| Taxes, remuneration and social security | 45 | €9,696 | €13,714 | +€4,018 | +41.4% |
| Taxes | 450/3 | €9,696 | €13,714 | +€4,018 | +41.4% |
| Other amounts payable | 47/48 | €1,077 | €768 | -€309 | -28.7% |
| Accrued charges and deferred income | 492/3 | €227 | €227 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €12,311 | €15,070 | +€2,759 | +22.4% |
| Operating profit (loss) | 9901 | €12,193 | €14,551 | +€2,357 | +19.3% |
| Financial income | 75/76B | €130 | - | -€130 | |
| Recurring financial income | 75 | €130 | - | -€130 | |
| Financial charges | 65/66B | €231 | €70 | -€161 | -69.6% |
| Recurring financial charges | 65 | €231 | €70 | -€161 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €12,093 | €14,480 | +€2,388 | +19.7% |
| Income taxes | 67/77 | €4,023 | €4,450 | +€428 | +10.6% |
| Profit (loss) for the period | 9904 | €8,070 | €10,030 | +€1,960 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,070 | €10,030 | +€1,960 | +24.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.