DE WOLF CONSULTING 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.
DE WOLF CONSULTING SERVICES
Largest movements
- Cash +€118,463
up €118,463 (+123%), from €96,602 to €215,065
mainly Net result for the year (+€101,863) and Receivables within one year (+€91,557)
- Receivables within one year -€91,557
down €91,557 (-71.3%), from €128,427 to €36,871
of which Other amounts receivable: -€53,684
- Financial fixed assets +€88,664
up €88,664 (+44.8%), from €198,035 to €286,699
- Stocks and contracts -€13,958
down €13,958 (-66.5%), from €20,993 to €7,034
- Intangible fixed assets -€6,726
down €6,726 (-10.8%), from €62,123 to €55,397
- Profit (loss) carried forward +€101,863
up €101,863 (+21.0%), from €484,022 to €585,886
- Trade debts -€11,117
down €11,117 (-48.0%), from €23,152 to €12,035
- Tax, wage and social debts +€9,217
up €9,217 (+75.6%), from €12,197 to €21,414
of which Remuneration and social security: +€7,729
- Gross operating margin +€18,972
up €18,972 (+14.1%), from €134,484 to €153,457
- Taxes -€7,025
down €7,025 (-23.4%), from €30,000 to €22,975
- Depreciation +€3,857
up €3,857 (+14.7%), from €26,262 to €30,119
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 | €528,545 | €627,705 | +€99,160 | +18.8% |
| Fixed assets | 21/28 | €282,523 | €368,735 | +€86,212 | +30.5% |
| Intangible fixed assets | 21 | €62,123 | €55,397 | -€6,726 | -10.8% |
| Tangible fixed assets | 22/27 | €22,365 | €26,640 | +€4,275 | +19.1% |
| Plant, machinery and equipment | 23 | €19,884 | €24,430 | +€4,546 | +22.9% |
| Furniture and vehicles | 24 | €2,481 | €2,210 | -€272 | -11.0% |
| Financial fixed assets | 28 | €198,035 | €286,699 | +€88,664 | +44.8% |
| Current assets | 29/58 | €246,022 | €258,969 | +€12,948 | +5.3% |
| Stocks and contracts in progress | 3 | €20,993 | €7,034 | -€13,958 | -66.5% |
| Stocks | 30/36 | €20,993 | €7,034 | -€13,958 | -66.5% |
| Amounts receivable within one year | 40/41 | €128,427 | €36,871 | -€91,557 | -71.3% |
| Trade receivables | 40 | €74,399 | €36,526 | -€37,873 | -50.9% |
| Other amounts receivable | 41 | €54,029 | €345 | -€53,684 | -99.4% |
| Cash at bank and in hand | 54/58 | €96,602 | €215,065 | +€118,463 | +123% |
| Total equity and liabilities | 10/49 | €528,545 | €627,705 | +€99,160 | +18.8% |
| Equity | 10/15 | €492,082 | €593,946 | +€101,863 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €484,022 | €585,886 | +€101,863 | +21.0% |
| Amounts payable | 17/49 | €36,462 | €33,759 | -€2,703 | -7.4% |
| Amounts payable within one year | 42/48 | €35,349 | €33,449 | -€1,900 | -5.4% |
| Trade debts | 44 | €23,152 | €12,035 | -€11,117 | -48.0% |
| Suppliers | 440/4 | €23,152 | €12,035 | -€11,117 | -48.0% |
| Taxes, remuneration and social security | 45 | €12,197 | €21,414 | +€9,217 | +75.6% |
| Taxes | 450/3 | €12,197 | €13,685 | +€1,488 | +12.2% |
| Remuneration and social security | 454/9 | - | €7,729 | +€7,729 | |
| Accrued charges and deferred income | 492/3 | €1,113 | €310 | -€803 | -72.2% |
| Remuneration, social security and pensions | 62 | €1,632 | €2,071 | +€439 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,262 | €30,119 | +€3,857 | +14.7% |
| Other operating charges | 640/8 | €511 | €743 | +€232 | +45.3% |
| Gross operating margin | 9900 | €134,484 | €153,457 | +€18,972 | +14.1% |
| Operating profit (loss) | 9901 | €106,079 | €120,524 | +€14,445 | +13.6% |
| Financial income | 75/76B | €4,703 | €4,398 | -€305 | -6.5% |
| Recurring financial income | 75 | €4,703 | €4,398 | -€305 | -6.5% |
| Financial charges | 65/66B | €84 | €84 | -€1 | -0.6% |
| Recurring financial charges | 65 | €84 | €84 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €110,698 | €124,838 | +€14,140 | +12.8% |
| Income taxes | 67/77 | €30,000 | €22,975 | -€7,025 | -23.4% |
| Profit (loss) for the period | 9904 | €80,698 | €101,863 | +€21,165 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,698 | €101,863 | +€21,165 | +26.2% |
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 14 October 2026 via checked.be.