DE WOOT CONSULT: 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 WOOT CONSULT
Largest movements
- Cash +€7,869
up €7,869 (+49.2%), from €15,987 to €23,856
mainly Other debts (+€34,825) and Net result for the year (+€24,918)
- Receivables within one year -€4,928
down €4,928 (-6.3%), from €77,692 to €72,764
of which Trade receivables: -€2,788
- Other debts +€34,825
up €34,825 (+187%), from €18,610 to €53,435
- Reserves -€28,517
down €28,517 (-28.4%), from €100,243 to €71,725
of which Distributable reserves: -€28,517
- Trade debts -€3,886
down €3,886 (-79.7%), from €4,878 to €992
- Short-term financial debts +€1,850
new in 2025: €1,850
- Gross operating margin -€27,674
down €27,674 (-37.3%), from €74,190 to €46,517
- Taxes -€6,453
down €6,453 (-36.7%), from €17,594 to €11,141
- Depreciation +€1,987
up €1,987 (+20.9%), from €9,504 to €11,492
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 | €142,787 | €146,422 | +€3,635 | +2.5% |
| Fixed assets | 21/28 | €48,076 | €47,895 | -€182 | -0.4% |
| Tangible fixed assets | 22/27 | €48,076 | €47,895 | -€182 | -0.4% |
| Land and buildings | 22 | €28,451 | €26,751 | -€1,700 | -6.0% |
| Furniture and vehicles | 24 | €15,708 | €20,552 | +€4,844 | +30.8% |
| Other tangible fixed assets | 26 | €3,918 | €592 | -€3,326 | -84.9% |
| Current assets | 29/58 | €94,710 | €98,527 | +€3,817 | +4.0% |
| Amounts receivable within one year | 40/41 | €77,692 | €72,764 | -€4,928 | -6.3% |
| Trade receivables | 40 | €30,598 | €27,810 | -€2,788 | -9.1% |
| Other amounts receivable | 41 | €47,094 | €44,953 | -€2,141 | -4.5% |
| Cash at bank and in hand | 54/58 | €15,987 | €23,856 | +€7,869 | +49.2% |
| Deferred charges and accrued income | 490/1 | €1,032 | €1,907 | +€876 | +84.9% |
| Total equity and liabilities | 10/49 | €142,787 | €146,422 | +€3,635 | +2.5% |
| Equity | 10/15 | €106,443 | €77,925 | -€28,517 | -26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,243 | €71,725 | -€28,517 | -28.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €92,243 | €63,725 | -€28,517 | -30.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,344 | €68,497 | +€32,152 | +88.5% |
| Amounts payable within one year | 42/48 | €36,344 | €68,478 | +€32,134 | +88.4% |
| Financial debts | 43 | - | €1,850 | +€1,850 | |
| Credit institutions | 430/8 | - | €1,850 | +€1,850 | |
| Trade debts | 44 | €4,878 | €992 | -€3,886 | -79.7% |
| Suppliers | 440/4 | €4,878 | €992 | -€3,886 | -79.7% |
| Taxes, remuneration and social security | 45 | €12,856 | €12,201 | -€655 | -5.1% |
| Taxes | 450/3 | €12,856 | €9,872 | -€2,984 | -23.2% |
| Remuneration and social security | 454/9 | €0 | €2,329 | +€2,329 | |
| Other amounts payable | 47/48 | €18,610 | €53,435 | +€34,825 | +187% |
| Accrued charges and deferred income | 492/3 | €0 | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,504 | €11,492 | +€1,987 | +20.9% |
| Other operating charges | 640/8 | €1,119 | €1,202 | +€82 | +7.3% |
| Non-recurring operating charges | 66A | €0 | €150 | +€150 | |
| Gross operating margin | 9900 | €74,190 | €46,517 | -€27,674 | -37.3% |
| Operating profit (loss) | 9901 | €63,567 | €33,674 | -€29,893 | -47.0% |
| Financial income | 75/76B | €1,909 | €2,562 | +€653 | +34.2% |
| Recurring financial income | 75 | €1,909 | €2,562 | +€653 | +34.2% |
| Financial charges | 65/66B | €302 | €177 | -€125 | -41.4% |
| Recurring financial charges | 65 | €302 | €177 | -€125 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €65,174 | €36,058 | -€29,115 | -44.7% |
| Income taxes | 67/77 | €17,594 | €11,141 | -€6,453 | -36.7% |
| Profit (loss) for the period | 9904 | €47,580 | €24,918 | -€22,662 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,580 | €24,918 | -€22,662 | -47.6% |
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 29 October 2026 via checked.be.