CWIN Consulting: 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.
CWIN Consulting
Largest movements
- Cash +€58,701
up €58,701 (+152.4%), from €38,530 to €97,231
mainly Net result for the year (+€103,760) and Trade debts (+€848)
- Current investments +€45,000
up €45,000 (+60.0%), from €75,000 to €120,000
- Reserves +€103,760
up €103,760 (+102.6%), from €101,086 to €204,846
- Gross operating margin +€2,408
up €2,408 (+1.9%), from €129,021 to €131,430
- Financial income +€1,902
up €1,902 (+543411.4%), from €0 to €1,902
- Taxes +€1,328
up €1,328 (+4.8%), from €27,936 to €29,263
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 | €118,094 | €223,103 | +€105,009 | +88.9% |
| Current assets | 29/58 | €118,094 | €223,103 | +€105,009 | +88.9% |
| Amounts receivable within one year | 40/41 | €4,564 | €5,872 | +€1,308 | +28.6% |
| Other amounts receivable | 41 | €4,564 | €5,872 | +€1,308 | +28.6% |
| Current investments | 50/53 | €75,000 | €120,000 | +€45,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €38,530 | €97,231 | +€58,701 | +152.4% |
| Total equity and liabilities | 10/49 | €118,094 | €223,103 | +€105,009 | +88.9% |
| Equity | 10/15 | €104,086 | €207,846 | +€103,760 | +99.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,086 | €204,846 | +€103,760 | +102.6% |
| Distributable reserves | 133 | €101,086 | €204,846 | +€103,760 | +102.6% |
| Amounts payable | 17/49 | €14,008 | €15,257 | +€1,249 | +8.9% |
| Amounts payable within one year | 42/48 | €14,008 | €15,257 | +€1,249 | +8.9% |
| Trade debts | 44 | €385 | €1,233 | +€848 | +220.4% |
| Suppliers | 440/4 | €385 | €1,233 | +€848 | +220.4% |
| Taxes, remuneration and social security | 45 | €12,027 | €12,055 | +€28 | +0.2% |
| Taxes | 450/3 | €12,027 | €12,055 | +€28 | +0.2% |
| Other amounts payable | 47/48 | €1,597 | €1,970 | +€373 | +23.4% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €129,021 | €131,430 | +€2,408 | +1.9% |
| Operating profit (loss) | 9901 | €129,021 | €131,310 | +€2,288 | +1.8% |
| Financial income | 75/76B | €0 | €1,902 | +€1,902 | +543411.4% |
| Recurring financial income | 75 | €0 | €1,902 | +€1,902 | +543411.4% |
| Financial charges | 65/66B | - | €189 | +€189 | |
| Recurring financial charges | 65 | - | €189 | +€189 | |
| Profit (loss) for the period before taxes | 9903 | €129,022 | €133,023 | +€4,001 | +3.1% |
| Income taxes | 67/77 | €27,936 | €29,263 | +€1,328 | +4.8% |
| Profit (loss) for the period | 9904 | €101,086 | €103,760 | +€2,674 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €101,086 | €103,760 | +€2,674 | +2.6% |
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 2 October 2026 via checked.be.