PWI 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.
PWI CONSULTING
Largest movements
- Cash +€26,800
up €26,800 (+18.0%), from €148,594 to €175,394
mainly Net result for the year (+€54,745) and Depreciation (+€10,044)
- Receivables within one year +€21,695
up €21,695 (+21.1%), from €102,665 to €124,360
of which Trade receivables: +€11,147
- Tangible fixed assets -€10,044
down €10,044 (-4.3%), from €233,328 to €223,284
of which Land and buildings: -€8,903
- Reserves +€54,745
up €54,745 (+9.4%), from €579,322 to €634,067
of which Distributable reserves: +€54,745
- Tax, wage and social debts -€14,257
down €14,257 (-30.2%), from €47,183 to €32,926
- Financial income -€6,674
down €6,674 (-42.2%), from €15,831 to €9,157
- Other operating charges -€4,753
down €4,753 (-59.9%), from €7,940 to €3,186
- Taxes +€4,025
up €4,025 (+11.2%), from €35,969 to €39,994
- Financial charges -€4,021
down €4,021 (-97.9%), from €4,108 to €87
- Gross operating margin -€2,033
down €2,033 (-2.0%), from €100,933 to €98,900
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 | €650,330 | €693,017 | +€42,687 | +6.6% |
| Fixed assets | 21/28 | €233,328 | €223,284 | -€10,044 | -4.3% |
| Tangible fixed assets | 22/27 | €233,328 | €223,284 | -€10,044 | -4.3% |
| Land and buildings | 22 | €230,302 | €221,399 | -€8,903 | -3.9% |
| Plant, machinery and equipment | 23 | €3,026 | €1,885 | -€1,141 | -37.7% |
| Current assets | 29/58 | €417,002 | €469,733 | +€52,731 | +12.6% |
| Amounts receivable after more than one year | 29 | €158,529 | €163,027 | +€4,498 | +2.8% |
| Other amounts receivable | 291 | €158,529 | €163,027 | +€4,498 | +2.8% |
| Amounts receivable within one year | 40/41 | €102,665 | €124,360 | +€21,695 | +21.1% |
| Trade receivables | 40 | €21,982 | €33,130 | +€11,147 | +50.7% |
| Other amounts receivable | 41 | €80,683 | €91,230 | +€10,548 | +13.1% |
| Cash at bank and in hand | 54/58 | €148,594 | €175,394 | +€26,800 | +18.0% |
| Deferred charges and accrued income | 490/1 | €7,213 | €6,951 | -€262 | -3.6% |
| Total equity and liabilities | 10/49 | €650,330 | €693,017 | +€42,687 | +6.6% |
| Equity | 10/15 | €591,722 | €646,467 | +€54,745 | +9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €579,322 | €634,067 | +€54,745 | +9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €577,462 | €632,207 | +€54,745 | +9.5% |
| Amounts payable | 17/49 | €58,608 | €46,550 | -€12,058 | -20.6% |
| Amounts payable within one year | 42/48 | €56,450 | €46,550 | -€9,900 | -17.5% |
| Trade debts | 44 | €9,267 | €13,624 | +€4,357 | +47.0% |
| Suppliers | 440/4 | €9,267 | €13,624 | +€4,357 | +47.0% |
| Taxes, remuneration and social security | 45 | €47,183 | €32,926 | -€14,257 | -30.2% |
| Taxes | 450/3 | €47,183 | €32,926 | -€14,257 | -30.2% |
| Accrued charges and deferred income | 492/3 | €2,158 | - | -€2,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,183 | €10,044 | -€139 | -1.4% |
| Other operating charges | 640/8 | €7,940 | €3,186 | -€4,753 | -59.9% |
| Non-recurring operating charges | 66A | €206 | - | -€206 | |
| Gross operating margin | 9900 | €100,933 | €98,900 | -€2,033 | -2.0% |
| Operating profit (loss) | 9901 | €82,604 | €85,670 | +€3,065 | +3.7% |
| Financial income | 75/76B | €15,831 | €9,157 | -€6,674 | -42.2% |
| Recurring financial income | 75 | €15,831 | €9,157 | -€6,674 | -42.2% |
| Financial charges | 65/66B | €4,108 | €87 | -€4,021 | -97.9% |
| Recurring financial charges | 65 | €4,108 | €87 | -€4,021 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €94,327 | €94,740 | +€412 | +0.4% |
| Income taxes | 67/77 | €35,969 | €39,994 | +€4,025 | +11.2% |
| Profit (loss) for the period | 9904 | €58,358 | €54,745 | -€3,613 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,358 | €54,745 | -€3,613 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.