DWJ 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.
DWJ Consulting
Largest movements
- Cash +€38,373
up €38,373 (+100%), from €38,314 to €76,687
mainly Other debts (+€70,550) and Net result for the year (+€19,735)
- Receivables within one year -€15,880
down €15,880 (-48.6%), from €32,697 to €16,818
of which Trade receivables: -€15,880
- Tangible fixed assets -€5,954
down €5,954 (-36.1%), from €16,480 to €10,526
of which Furniture and vehicles: -€5,340
- Deferred charges and accrued income +€1,131
up €1,131 (+3,298%), from €34 to €1,165
- Other debts +€70,550
new in 2025: €70,550
- Profit (loss) carried forward -€63,265
down €63,265 (-96.2%), from €65,773 to €2,508
- Tax, wage and social debts +€8,812
up €8,812 (+54.7%), from €16,107 to €24,919
- Depreciation +€2,637
up €2,637 (+79.5%), from €3,317 to €5,954
- Gross operating margin +€2,164
up €2,164 (+5.9%), from €36,877 to €39,041
- Financial charges -€733
down €733 (-13.9%), from €5,257 to €4,525
- Taxes +€689
up €689 (+10.3%), from €6,717 to €7,406
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 | €87,526 | €105,196 | +€17,670 | +20.2% |
| Fixed assets | 21/28 | €16,480 | €10,526 | -€5,954 | -36.1% |
| Tangible fixed assets | 22/27 | €16,480 | €10,526 | -€5,954 | -36.1% |
| Plant, machinery and equipment | 23 | €3,038 | €2,423 | -€614 | -20.2% |
| Furniture and vehicles | 24 | €13,442 | €8,102 | -€5,340 | -39.7% |
| Current assets | 29/58 | €71,046 | €94,670 | +€23,624 | +33.3% |
| Amounts receivable within one year | 40/41 | €32,697 | €16,818 | -€15,880 | -48.6% |
| Trade receivables | 40 | €30,553 | €14,673 | -€15,880 | -52.0% |
| Other amounts receivable | 41 | €2,145 | €2,145 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,314 | €76,687 | +€38,373 | +100% |
| Deferred charges and accrued income | 490/1 | €34 | €1,165 | +€1,131 | +3,298% |
| Total equity and liabilities | 10/49 | €87,526 | €105,196 | +€17,670 | +20.2% |
| Equity | 10/15 | €70,773 | €7,508 | -€63,265 | -89.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,773 | €2,508 | -€63,265 | -96.2% |
| Amounts payable | 17/49 | €16,752 | €97,687 | +€80,935 | +483% |
| Amounts payable within one year | 42/48 | €16,429 | €96,427 | +€79,998 | +487% |
| Trade debts | 44 | €322 | €959 | +€636 | +197% |
| Suppliers | 440/4 | €322 | €959 | +€636 | +197% |
| Taxes, remuneration and social security | 45 | €16,107 | €24,919 | +€8,812 | +54.7% |
| Taxes | 450/3 | €16,107 | €24,919 | +€8,812 | +54.7% |
| Other amounts payable | 47/48 | - | €70,550 | +€70,550 | |
| Accrued charges and deferred income | 492/3 | €323 | €1,260 | +€937 | +290% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,317 | €5,954 | +€2,637 | +79.5% |
| Other operating charges | 640/8 | €1,162 | €1,422 | +€260 | +22.3% |
| Gross operating margin | 9900 | €36,877 | €39,041 | +€2,164 | +5.9% |
| Operating profit (loss) | 9901 | €32,398 | €31,665 | -€733 | -2.3% |
| Financial income | 75/76B | €0 | €1 | +€0 | +66.7% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +66.7% |
| Financial charges | 65/66B | €5,257 | €4,525 | -€733 | -13.9% |
| Recurring financial charges | 65 | €5,257 | €4,525 | -€733 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €27,141 | €27,141 | -€0 | 0.0% |
| Income taxes | 67/77 | €6,717 | €7,406 | +€689 | +10.3% |
| Profit (loss) for the period | 9904 | €20,424 | €19,735 | -€689 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,424 | €19,735 | -€689 | -3.4% |
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 26 October 2026 via checked.be.