JW 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.
JW Consulting
Largest movements
- Receivables within one year +€12,277
up €12,277 (+88.0%), from €13,959 to €26,235
of which Other amounts receivable: +€11,147
- Cash -€10,313
down €10,313 (-30.4%), from €33,900 to €23,587
mainly Receivables within one year (-€12,277) and Tax, wage and social debts (-€5,375)
- Tangible fixed assets -€1,015
down €1,015 (-92.2%), from €1,101 to €86
- Tax, wage and social debts -€5,375
down €5,375 (-65.1%), from €8,257 to €2,882
- Trade debts +€5,081
up €5,081 (+70.9%), from €7,165 to €12,246
- Reserves +€1,595
up €1,595 (+15.2%), from €10,495 to €12,090
of which Distributable reserves: +€1,595
- Gross operating margin -€13,174
down €13,174 (-62.2%), from €21,188 to €8,013
- Taxes -€4,354
down €4,354 (-58.6%), from €7,428 to €3,074
- Other operating charges +€506
up €506 (+26.4%), from €1,920 to €2,427
- Financial income +€447
new in 2024: €447
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,754 | €51,723 | +€968 | +1.9% |
| Fixed assets | 21/28 | €1,126 | €111 | -€1,015 | -90.1% |
| Tangible fixed assets | 22/27 | €1,101 | €86 | -€1,015 | -92.2% |
| Furniture and vehicles | 24 | €1,101 | €86 | -€1,015 | -92.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €49,628 | €51,611 | +€1,983 | +4.0% |
| Amounts receivable within one year | 40/41 | €13,959 | €26,235 | +€12,277 | +88.0% |
| Trade receivables | 40 | €10,730 | €11,860 | +€1,130 | +10.5% |
| Other amounts receivable | 41 | €3,229 | €14,376 | +€11,147 | +345% |
| Cash at bank and in hand | 54/58 | €33,900 | €23,587 | -€10,313 | -30.4% |
| Deferred charges and accrued income | 490/1 | €1,770 | €1,789 | +€19 | +1.1% |
| Total equity and liabilities | 10/49 | €50,754 | €51,723 | +€968 | +1.9% |
| Equity | 10/15 | €34,770 | €36,370 | +€1,600 | +4.6% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €10,495 | €12,090 | +€1,595 | +15.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,495 | €12,090 | +€1,595 | +15.2% |
| Profit (loss) carried forward | 14 | €7,275 | €7,280 | +€5 | +0.1% |
| Amounts payable | 17/49 | €15,985 | €15,353 | -€632 | -4.0% |
| Amounts payable within one year | 42/48 | €15,985 | €15,353 | -€632 | -4.0% |
| Trade debts | 44 | €7,165 | €12,246 | +€5,081 | +70.9% |
| Suppliers | 440/4 | €7,165 | €12,246 | +€5,081 | +70.9% |
| Taxes, remuneration and social security | 45 | €8,257 | €2,882 | -€5,375 | -65.1% |
| Taxes | 450/3 | €8,257 | €2,882 | -€5,375 | -65.1% |
| Other amounts payable | 47/48 | €563 | €225 | -€337 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €1,015 | = | 0.0% |
| Other operating charges | 640/8 | €1,920 | €2,427 | +€506 | +26.4% |
| Gross operating margin | 9900 | €21,188 | €8,013 | -€13,174 | -62.2% |
| Operating profit (loss) | 9901 | €18,253 | €4,572 | -€13,681 | -75.0% |
| Financial income | 75/76B | - | €447 | +€447 | |
| Recurring financial income | 75 | - | €447 | +€447 | |
| Financial charges | 65/66B | €329 | €345 | +€16 | +4.8% |
| Recurring financial charges | 65 | €329 | €345 | +€16 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €17,924 | €4,674 | -€13,250 | -73.9% |
| Income taxes | 67/77 | €7,428 | €3,074 | -€4,354 | -58.6% |
| Profit (loss) for the period | 9904 | €10,496 | €1,600 | -€8,896 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,496 | €1,600 | -€8,896 | -84.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.