MANAGEMENT & CONSULTING DE WITTE & C°: what changed
MANAGEMENT & CONSULTING DE WITTE & C°
Largest movements
- Cash +€16,197
up €16,197 (+455%), from €3,557 to €19,754
mainly Other debts (+€6,232) and Net result for the year (+€5,955)
- Other debts +€6,232
up €6,232 (+14.9%), from €41,818 to €48,049
- Profit (loss) carried forward +€5,955
up €5,955 (+8.9%), from -€66,871 to -€60,916
- Tax, wage and social debts +€3,876
up €3,876 (+278%), from €1,396 to €5,272
- Gross operating margin +€8,341
up €8,341, from -€1,672 to €6,669
- Other operating charges -€6,465
down €6,465 (-94.3%), from €6,853 to €387
- Financial charges -€1,139
down €1,139 (-86.6%), from €1,315 to €177
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,357 | €21,554 | +€16,197 | +302% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €3,557 | €19,754 | +€16,197 | +455% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,557 | €19,754 | +€16,197 | +455% |
| Total equity and liabilities | 10/49 | €5,357 | €21,554 | +€16,197 | +302% |
| Equity | 10/15 | -€38,111 | -€32,156 | +€5,955 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,560 | €22,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,700 | €20,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,871 | -€60,916 | +€5,955 | +8.9% |
| Amounts payable | 17/49 | €43,468 | €53,710 | +€10,242 | +23.6% |
| Amounts payable within one year | 42/48 | €43,468 | €53,710 | +€10,242 | +23.6% |
| Trade debts | 44 | €254 | €389 | +€135 | +52.9% |
| Suppliers | 440/4 | €254 | €389 | +€135 | +52.9% |
| Taxes, remuneration and social security | 45 | €1,396 | €5,272 | +€3,876 | +278% |
| Taxes | 450/3 | €1,396 | €5,272 | +€3,876 | +278% |
| Other amounts payable | 47/48 | €41,818 | €48,049 | +€6,232 | +14.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €6,853 | €387 | -€6,465 | -94.3% |
| Gross operating margin | 9900 | -€1,672 | €6,669 | +€8,341 | |
| Operating profit (loss) | 9901 | -€8,524 | €6,282 | +€14,806 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,315 | €177 | -€1,139 | -86.6% |
| Recurring financial charges | 65 | €1,315 | €177 | -€1,139 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,839 | €6,105 | +€15,944 | |
| Income taxes | 67/77 | €144 | €150 | +€6 | +4.5% |
| Profit (loss) for the period | 9904 | -€9,983 | €5,955 | +€15,938 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,983 | €5,955 | +€15,938 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.