CWC Consulting: 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.
CWC Consulting
Largest movements
- Cash +€15,236
up €15,236 (+31.1%), from €49,001 to €64,237
mainly Net result for the year (+€15,246) and Depreciation (+€10,364)
- Tangible fixed assets -€10,364
down €10,364 (-31.1%), from €33,360 to €22,996
- Deferred charges and accrued income +€1,058
new in 2025: €1,058
- Reserves +€15,246
up €15,246 (+20.1%), from €75,720 to €90,967
- Tax, wage and social debts -€8,508
down €8,508 (-57.2%), from €14,873 to €6,365
- Accrued charges and deferred income -€1,156
no longer reported in 2025 (was €1,156)
- Trade debts +€1,097
new in 2025: €1,097
- Gross operating margin -€24,116
down €24,116 (-43.4%), from €55,580 to €31,464
- Taxes -€5,141
down €5,141 (-45.1%), from €11,410 to €6,269
- Other operating charges -€763
down €763 (-93.4%), from €817 to €54
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 | €95,749 | €102,429 | +€6,679 | +7.0% |
| Fixed assets | 21/28 | €33,360 | €22,996 | -€10,364 | -31.1% |
| Tangible fixed assets | 22/27 | €33,360 | €22,996 | -€10,364 | -31.1% |
| Furniture and vehicles | 24 | €33,360 | €22,996 | -€10,364 | -31.1% |
| Current assets | 29/58 | €62,389 | €79,433 | +€17,044 | +27.3% |
| Amounts receivable within one year | 40/41 | €13,388 | €14,138 | +€750 | +5.6% |
| Trade receivables | 40 | €5,301 | €2,315 | -€2,986 | -56.3% |
| Other amounts receivable | 41 | €8,087 | €11,823 | +€3,736 | +46.2% |
| Cash at bank and in hand | 54/58 | €49,001 | €64,237 | +€15,236 | +31.1% |
| Deferred charges and accrued income | 490/1 | - | €1,058 | +€1,058 | |
| Total equity and liabilities | 10/49 | €95,749 | €102,429 | +€6,679 | +7.0% |
| Equity | 10/15 | €79,720 | €94,967 | +€15,246 | +19.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €75,720 | €90,967 | +€15,246 | +20.1% |
| Distributable reserves | 133 | €75,720 | €90,967 | +€15,246 | +20.1% |
| Amounts payable | 17/49 | €16,029 | €7,462 | -€8,567 | -53.4% |
| Amounts payable within one year | 42/48 | €14,873 | €7,462 | -€7,412 | -49.8% |
| Trade debts | 44 | - | €1,097 | +€1,097 | |
| Suppliers | 440/4 | - | €1,097 | +€1,097 | |
| Taxes, remuneration and social security | 45 | €14,873 | €6,365 | -€8,508 | -57.2% |
| Taxes | 450/3 | €14,873 | €6,365 | -€8,508 | -57.2% |
| Accrued charges and deferred income | 492/3 | €1,156 | - | -€1,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,364 | €10,364 | = | 0.0% |
| Other operating charges | 640/8 | €817 | €54 | -€763 | -93.4% |
| Gross operating margin | 9900 | €55,580 | €31,464 | -€24,116 | -43.4% |
| Operating profit (loss) | 9901 | €44,398 | €21,045 | -€23,353 | -52.6% |
| Financial income | 75/76B | €301 | €539 | +€239 | +79.3% |
| Recurring financial income | 75 | €301 | €539 | +€239 | +79.3% |
| Financial charges | 65/66B | €45 | €70 | +€24 | +53.1% |
| Recurring financial charges | 65 | €45 | €70 | +€24 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €44,653 | €21,515 | -€23,138 | -51.8% |
| Income taxes | 67/77 | €11,410 | €6,269 | -€5,141 | -45.1% |
| Profit (loss) for the period | 9904 | €33,244 | €15,246 | -€17,997 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,244 | €15,246 | -€17,997 | -54.1% |
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 27 October 2026 via checked.be.