5 WHEELS ADVISORY SERVICES: 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.
5 WHEELS ADVISORY SERVICES
Largest movements
- Cash -€36,520
down €36,520 (-37.6%), from €97,042 to €60,522
mainly Net result for the year (-€29,918) and Receivables within one year (-€8,261)
- Receivables within one year +€8,261
up €8,261 (+261%), from €3,164 to €11,425
of which Trade receivables: +€8,994
- Profit (loss) carried forward -€29,918
down €29,918 (-85.0%), from -€35,180 to -€65,098
- Trade debts +€7,129
up €7,129 (+267%), from €2,674 to €9,803
- Tax, wage and social debts -€6,279
down €6,279 (-79.1%), from €7,941 to €1,662
- Gross operating margin +€7,441
up €7,441 (+20.6%), from -€36,190 to -€28,748
- Financial income -€1,680
no longer reported in 2025 (was €1,680)
- Other operating charges +€400
new in 2025: €400
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 | €102,827 | €73,910 | -€28,917 | -28.1% |
| Fixed assets | 21/28 | €2,136 | €1,456 | -€680 | -31.8% |
| Tangible fixed assets | 22/27 | €2,082 | €1,403 | -€680 | -32.6% |
| Furniture and vehicles | 24 | €2,082 | €1,403 | -€680 | -32.6% |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €100,692 | €72,454 | -€28,238 | -28.0% |
| Amounts receivable within one year | 40/41 | €3,164 | €11,425 | +€8,261 | +261% |
| Trade receivables | 40 | €2,420 | €11,414 | +€8,994 | +372% |
| Other amounts receivable | 41 | €744 | €11 | -€733 | -98.5% |
| Cash at bank and in hand | 54/58 | €97,042 | €60,522 | -€36,520 | -37.6% |
| Deferred charges and accrued income | 490/1 | €485 | €507 | +€22 | +4.4% |
| Total equity and liabilities | 10/49 | €102,827 | €73,910 | -€28,917 | -28.1% |
| Equity | 10/15 | €73,672 | €43,754 | -€29,918 | -40.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €93,853 | €93,853 | = | 0.0% |
| Distributable reserves | 133 | €93,853 | €93,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,180 | -€65,098 | -€29,918 | -85.0% |
| Amounts payable | 17/49 | €29,155 | €30,155 | +€1,000 | +3.4% |
| Amounts payable within one year | 42/48 | €29,155 | €30,155 | +€1,000 | +3.4% |
| Trade debts | 44 | €2,674 | €9,803 | +€7,129 | +267% |
| Suppliers | 440/4 | €2,674 | €9,803 | +€7,129 | +267% |
| Taxes, remuneration and social security | 45 | €7,941 | €1,662 | -€6,279 | -79.1% |
| Taxes | 450/3 | €7,941 | €1,662 | -€6,279 | -79.1% |
| Other amounts payable | 47/48 | €18,540 | €18,690 | +€150 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €680 | +€99 | +17.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€36,190 | -€28,748 | +€7,441 | +20.6% |
| Operating profit (loss) | 9901 | -€36,771 | -€29,828 | +€6,943 | +18.9% |
| Financial income | 75/76B | €1,680 | - | -€1,680 | |
| Recurring financial income | 75 | €1,680 | - | -€1,680 | |
| Financial charges | 65/66B | €90 | €90 | +€0 | +0.3% |
| Recurring financial charges | 65 | €90 | €90 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,180 | -€29,918 | +€5,263 | +15.0% |
| Profit (loss) for the period | 9904 | -€35,180 | -€29,918 | +€5,263 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,180 | -€29,918 | +€5,263 | +15.0% |
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.