WOUTBEWERKING: 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.
WOUTBEWERKING
Largest movements
- Receivables within one year -€39,599
down €39,599 (-25.0%), from €158,134 to €118,536
of which Trade receivables: -€21,951
- Cash +€10,850
up €10,850 (+30.7%), from €35,392 to €46,242
mainly Receivables within one year (+€39,599) and Other debts (+€13,158)
- Tangible fixed assets +€3,806
new in 2025: €3,806
of which Furniture and vehicles: +€3,324
- Stocks and contracts +€2,991
new in 2025: €2,991
- Profit (loss) carried forward -€28,207
new in 2025: -€28,207
- Other debts +€13,158
up €13,158 (+87.8%), from €14,982 to €28,139
- Tax, wage and social debts -€4,499
down €4,499 (-16.6%), from €27,095 to €22,595
of which Remuneration and social security: -€9,053
- Trade debts -€2,248
down €2,248 (-4.9%), from €45,571 to €43,323
- Gross operating margin -€170,964
down €170,964, from €144,387 to -€26,577
- Taxes -€33,042
no longer reported in 2025 (was €33,042)
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.
Derived cash bridge
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 | €199,520 | €177,723 | -€21,797 | -10.9% |
| Fixed assets | 21/28 | €5,820 | €9,626 | +€3,806 | +65.4% |
| Tangible fixed assets | 22/27 | - | €3,806 | +€3,806 | |
| Plant, machinery and equipment | 23 | - | €482 | +€482 | |
| Furniture and vehicles | 24 | - | €3,324 | +€3,324 | |
| Financial fixed assets | 28 | €5,820 | €5,820 | = | 0.0% |
| Current assets | 29/58 | €193,700 | €168,097 | -€25,603 | -13.2% |
| Stocks and contracts in progress | 3 | - | €2,991 | +€2,991 | |
| Stocks | 30/36 | - | €2,991 | +€2,991 | |
| Amounts receivable within one year | 40/41 | €158,134 | €118,536 | -€39,599 | -25.0% |
| Trade receivables | 40 | €140,486 | €118,536 | -€21,951 | -15.6% |
| Other amounts receivable | 41 | €17,648 | - | -€17,648 | |
| Cash at bank and in hand | 54/58 | €35,392 | €46,242 | +€10,850 | +30.7% |
| Deferred charges and accrued income | 490/1 | €173 | €329 | +€155 | +89.3% |
| Total equity and liabilities | 10/49 | €199,520 | €177,723 | -€21,797 | -10.9% |
| Equity | 10/15 | €111,872 | €83,665 | -€28,207 | -25.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €109,372 | €109,372 | = | 0.0% |
| Distributable reserves | 133 | €109,372 | €109,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€28,207 | -€28,207 | |
| Amounts payable | 17/49 | €87,648 | €94,058 | +€6,410 | +7.3% |
| Amounts payable within one year | 42/48 | €87,648 | €94,058 | +€6,410 | +7.3% |
| Trade debts | 44 | €45,571 | €43,323 | -€2,248 | -4.9% |
| Suppliers | 440/4 | €45,571 | €43,323 | -€2,248 | -4.9% |
| Taxes, remuneration and social security | 45 | €27,095 | €22,595 | -€4,499 | -16.6% |
| Taxes | 450/3 | €18,042 | €22,595 | +€4,554 | +25.2% |
| Remuneration and social security | 454/9 | €9,053 | - | -€9,053 | |
| Other amounts payable | 47/48 | €14,982 | €28,139 | +€13,158 | +87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €342 | +€342 | |
| Other operating charges | 640/8 | €101 | €896 | +€795 | +787% |
| Gross operating margin | 9900 | €144,387 | -€26,577 | -€170,964 | |
| Operating profit (loss) | 9901 | €144,286 | -€27,815 | -€172,100 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €273 | €393 | +€120 | +43.8% |
| Recurring financial charges | 65 | €273 | €393 | +€120 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €144,014 | -€28,207 | -€172,221 | |
| Income taxes | 67/77 | €33,042 | - | -€33,042 | |
| Profit (loss) for the period | 9904 | €110,972 | -€28,207 | -€139,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €110,972 | -€28,207 | -€139,179 |
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 20 October 2026 via checked.be.