Downwind 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.
Downwind Consulting
Largest movements
- Cash +€144,631
up €144,631 (+162.5%), from €89,027 to €233,658
mainly Net result for the year (+€81,556) and Receivables within one year (+€60,969)
- Receivables within one year -€60,969
down €60,969 (-25.1%), from €243,383 to €182,414
of which Trade receivables: -€123,653
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Tangible fixed assets -€19,342
down €19,342 (-14.4%), from €134,632 to €115,290
of which Other tangible fixed assets: -€11,226
- Reserves +€78,863
up €78,863 (+20.1%), from €393,082 to €471,945
of which Distributable reserves: +€80,723
- Tax, wage and social debts -€42,920
down €42,920 (-55.0%), from €78,087 to €35,167
of which Taxes: -€45,036
- Trade debts +€10,464
new in 2025: €10,464
- Current portion of long-term debt -€9,966
no longer reported in 2025 (was €9,966)
- Gross operating margin -€66,995
down €66,995 (-29.7%), from €225,267 to €158,272
- Financial charges -€48,655
down €48,655 (-95.4%), from €51,021 to €2,366
- Provisions +€44,512
no longer reported in 2025 (was -€44,512)
- Taxes -€20,712
down €20,712 (-33.2%), from €62,356 to €41,644
- Other operating charges +€2,885
up €2,885 (+81.1%), from €3,559 to €6,444
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 | €499,835 | €538,969 | +€39,134 | +7.8% |
| Fixed assets | 21/28 | €134,632 | €116,346 | -€18,286 | -13.6% |
| Intangible fixed assets | 21 | - | €1,056 | +€1,056 | |
| Tangible fixed assets | 22/27 | €134,632 | €115,290 | -€19,342 | -14.4% |
| Land and buildings | 22 | €52,470 | €47,949 | -€4,521 | -8.6% |
| Furniture and vehicles | 24 | €21,328 | €17,733 | -€3,595 | -16.9% |
| Other tangible fixed assets | 26 | €60,834 | €49,608 | -€11,226 | -18.5% |
| Current assets | 29/58 | €365,203 | €422,623 | +€57,420 | +15.7% |
| Amounts receivable within one year | 40/41 | €243,383 | €182,414 | -€60,969 | -25.1% |
| Trade receivables | 40 | €182,285 | €58,632 | -€123,653 | -67.8% |
| Other amounts receivable | 41 | €61,098 | €123,782 | +€62,684 | +102.6% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €89,027 | €233,658 | +€144,631 | +162.5% |
| Deferred charges and accrued income | 490/1 | €7,793 | €6,551 | -€1,242 | -15.9% |
| Total equity and liabilities | 10/49 | €499,835 | €538,969 | +€39,134 | +7.8% |
| Equity | 10/15 | €411,782 | €492,505 | +€80,723 | +19.6% |
| Contributions | 10/11 | €18,700 | €20,560 | +€1,860 | +9.9% |
| Reserves | 13 | €393,082 | €471,945 | +€78,863 | +20.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €391,222 | €471,945 | +€80,723 | +20.6% |
| Amounts payable | 17/49 | €88,053 | €46,464 | -€41,589 | -47.2% |
| Amounts payable within one year | 42/48 | €88,053 | €46,464 | -€41,589 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | €9,966 | - | -€9,966 | |
| Trade debts | 44 | - | €10,464 | +€10,464 | |
| Suppliers | 440/4 | - | €10,464 | +€10,464 | |
| Taxes, remuneration and social security | 45 | €78,087 | €35,167 | -€42,920 | -55.0% |
| Taxes | 450/3 | €76,960 | €31,924 | -€45,036 | -58.5% |
| Remuneration and social security | 454/9 | €1,127 | €3,243 | +€2,116 | +187.8% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,068 | €27,048 | +€1,980 | +7.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€44,512 | - | +€44,512 | |
| Other operating charges | 640/8 | €3,559 | €6,444 | +€2,885 | +81.1% |
| Non-recurring operating charges | 66A | - | €1,822 | +€1,822 | |
| Gross operating margin | 9900 | €225,267 | €158,272 | -€66,995 | -29.7% |
| Operating profit (loss) | 9901 | €241,152 | €122,958 | -€118,194 | -49.0% |
| Financial income | 75/76B | €2,819 | €2,608 | -€211 | -7.5% |
| Recurring financial income | 75 | €2,819 | €2,608 | -€211 | -7.5% |
| Financial charges | 65/66B | €51,021 | €2,366 | -€48,655 | -95.4% |
| Recurring financial charges | 65 | €51,021 | €2,366 | -€48,655 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | €192,950 | €123,200 | -€69,750 | -36.1% |
| Income taxes | 67/77 | €62,356 | €41,644 | -€20,712 | -33.2% |
| Profit (loss) for the period | 9904 | €130,594 | €81,556 | -€49,038 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,594 | €81,556 | -€49,038 | -37.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.