De Wintere 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.
De Wintere Consulting
Largest movements
- Tangible fixed assets +€64,610
up €64,610 (+161%), from €40,051 to €104,661
of which Furniture and vehicles: +€65,050
- Cash -€14,246
down €14,246 (-43.4%), from €32,806 to €18,560
mainly Investment in fixed assets (net) (-€85,017) and Debts after one year (-€5,111)
- Receivables within one year -€10,741
down €10,741 (-28.1%), from €38,200 to €27,460
of which Trade receivables: -€10,484
- Stocks and contracts -€5,338
down €5,338 (-55.4%), from €9,638 to €4,300
- Reserves +€81,316
new in 2025: €81,316
- Profit (loss) carried forward -€46,700
down €46,700 (-100%), from €46,700 to €0
- Trade debts +€5,670
up €5,670 (+182%), from €3,121 to €8,791
- Debts after one year -€5,111
down €5,111 (-56.8%), from €9,004 to €3,893
- Other debts -€2,653
down €2,653 (-10.3%), from €25,700 to €23,047
- Depreciation +€15,448
up €15,448 (+311%), from €4,960 to €20,407
- Gross operating margin +€3,480
up €3,480 (+5.1%), from €68,073 to €71,552
- Taxes -€3,121
down €3,121 (-23.7%), from €13,144 to €10,023
- Financial charges +€1,336
up €1,336 (+49.7%), from €2,687 to €4,023
- Other operating charges +€1,173
up €1,173 (+197%), from €594 to €1,768
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 | €120,975 | €156,085 | +€35,110 | +29.0% |
| Fixed assets | 21/28 | €40,201 | €104,811 | +€64,610 | +161% |
| Tangible fixed assets | 22/27 | €40,051 | €104,661 | +€64,610 | +161% |
| Land and buildings | 22 | €4,741 | €4,741 | = | 0.0% |
| Plant, machinery and equipment | 23 | €680 | €240 | -€440 | -64.7% |
| Furniture and vehicles | 24 | €34,630 | €99,680 | +€65,050 | +188% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €80,774 | €51,274 | -€29,500 | -36.5% |
| Stocks and contracts in progress | 3 | €9,638 | €4,300 | -€5,338 | -55.4% |
| Stocks | 30/36 | €9,638 | €4,300 | -€5,338 | -55.4% |
| Amounts receivable within one year | 40/41 | €38,200 | €27,460 | -€10,741 | -28.1% |
| Trade receivables | 40 | €37,944 | €27,460 | -€10,484 | -27.6% |
| Other amounts receivable | 41 | €257 | €0 | -€257 | -100% |
| Cash at bank and in hand | 54/58 | €32,806 | €18,560 | -€14,246 | -43.4% |
| Deferred charges and accrued income | 490/1 | €130 | €954 | +€825 | +636% |
| Total equity and liabilities | 10/49 | €120,975 | €156,085 | +€35,110 | +29.0% |
| Equity | 10/15 | €65,300 | €99,916 | +€34,615 | +53.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €81,316 | +€81,316 | |
| Distributable reserves | 133 | - | €81,316 | +€81,316 | |
| Profit (loss) carried forward | 14 | €46,700 | €0 | -€46,700 | -100% |
| Amounts payable | 17/49 | €55,675 | €56,170 | +€495 | +0.9% |
| Amounts payable after more than one year | 17 | €9,004 | €3,893 | -€5,111 | -56.8% |
| Financial debts | 170/4 | €9,004 | €3,893 | -€5,111 | -56.8% |
| Amounts payable within one year | 42/48 | €46,210 | €51,841 | +€5,631 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €5,021 | €5,111 | +€90 | +1.8% |
| Trade debts | 44 | €3,121 | €8,791 | +€5,670 | +182% |
| Suppliers | 440/4 | €3,121 | €8,791 | +€5,670 | +182% |
| Taxes, remuneration and social security | 45 | €12,368 | €14,892 | +€2,523 | +20.4% |
| Taxes | 450/3 | €9,640 | €12,050 | +€2,410 | +25.0% |
| Remuneration and social security | 454/9 | €2,728 | €2,842 | +€113 | +4.2% |
| Other amounts payable | 47/48 | €25,700 | €23,047 | -€2,653 | -10.3% |
| Accrued charges and deferred income | 492/3 | €461 | €436 | -€25 | -5.5% |
| Non-recurring operating income | 76A | - | €702 | +€702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,960 | €20,407 | +€15,448 | +311% |
| Other operating charges | 640/8 | €594 | €1,768 | +€1,173 | +197% |
| Gross operating margin | 9900 | €68,073 | €71,552 | +€3,480 | +5.1% |
| Operating profit (loss) | 9901 | €62,519 | €49,378 | -€13,141 | -21.0% |
| Financial income | 75/76B | €164 | €142 | -€22 | -13.3% |
| Recurring financial income | 75 | €164 | €142 | -€22 | -13.3% |
| Financial charges | 65/66B | €2,687 | €4,023 | +€1,336 | +49.7% |
| Recurring financial charges | 65 | €2,687 | €4,023 | +€1,336 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €59,996 | €45,497 | -€14,499 | -24.2% |
| Income taxes | 67/77 | €13,144 | €10,023 | -€3,121 | -23.7% |
| Profit (loss) for the period | 9904 | €46,853 | €35,474 | -€11,378 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,853 | €35,474 | -€11,378 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.