'T WESTDIEP: what changed
What changed
'T WESTDIEP
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€22,333
2024 · -€28,727+€6,394
Equity
€400,732
2024 · €423,066-€22,333
Cash
€5,448
2024 · €6,146-€697
Balance sheet total
€1.1m
2024 · €1.1m-€48,080
Largest movements
Assets
- Tangible fixed assets -€44,237
down €44,237 (-4.0%), from €1.1m to €1.1m
of which Land and buildings: -€33,117
Equity and liabilities
- Reserves -€21,243
down €21,243 (-20.9%), from €101,515 to €80,272
of which Tax-exempt reserves: -€11,243
- Other debts -€11,729
down €11,729 (-6.0%), from €196,001 to €184,272
Income statement
- Depreciation -€14,008
down €14,008 (-23.3%), from €60,224 to €46,217
- Gross operating margin -€7,113
down €7,113 (-20.8%), from €34,280 to €27,167
- Other operating charges +€1,479
up €1,479 (+22.8%), from €6,479 to €7,957
- Taxes -€1,001
down €1,001 (-51.0%), from €1,962 to €961
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€28,727
Gross operating margin
-€7,113
Depreciation
+€14,008
Other operating charges
-€1,479
Financial income
-€0
Financial charges
-€22
Taxes
+€1,001
Result 2025
-€22,333
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,283
Investment
-€1,980
Financing
€0
Cash 2024
€6,146
From operations (derived)
+€1,283
Net result for the year
-€22,333
Depreciation
+€46,217
Receivables within one year
+€3,146
Provisions
-€5,789
Trade debts
-€3,888
Tax, wage and social debts
-€840
Other debts
-€11,729
Accrued charges and deferred income
-€3,500
Investment (derived)
-€1,980
Investment in fixed assets (net)
-€1,980
Cash 2025
€5,448
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,128,930 | €1,080,850 | -€48,080 | -4.3% |
| Fixed assets | 21/28 | €1,101,885 | €1,057,649 | -€44,237 | -4.0% |
| Tangible fixed assets | 22/27 | €1,101,835 | €1,057,599 | -€44,237 | -4.0% |
| Land and buildings | 22 | €1,051,729 | €1,018,612 | -€33,117 | -3.1% |
| Furniture and vehicles | 24 | €50,106 | €38,987 | -€11,120 | -22.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €27,045 | €23,202 | -€3,843 | -14.2% |
| Amounts receivable within one year | 40/41 | €20,900 | €17,754 | -€3,146 | -15.1% |
| Trade receivables | 40 | €20,900 | €17,216 | -€3,684 | -17.6% |
| Other amounts receivable | 41 | - | €538 | +€538 | |
| Cash at bank and in hand | 54/58 | €6,146 | €5,448 | -€697 | -11.3% |
| Total equity and liabilities | 10/49 | €1,128,930 | €1,080,850 | -€48,080 | -4.3% |
| Equity | 10/15 | €423,066 | €400,732 | -€22,333 | -5.3% |
| Contributions | 10/11 | €100,000 | €110,000 | +€10,000 | +10.0% |
| Capital | 10 | €100,000 | - | -€100,000 | |
| Issued capital | 100 | €100,000 | - | -€100,000 | |
| Reserves | 13 | €101,515 | €80,272 | -€21,243 | -20.9% |
| Non-distributable reserves | 130/1 | €10,000 | - | -€10,000 | |
| Legal reserve | 130 | €10,000 | - | -€10,000 | |
| Tax-exempt reserves | 132 | €89,708 | €78,464 | -€11,243 | -12.5% |
| Distributable reserves | 133 | €1,808 | €1,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,550 | €210,460 | -€11,090 | -5.0% |
| Provisions and deferred taxes | 16 | €31,999 | €26,209 | -€5,789 | -18.1% |
| Deferred taxes | 168 | €31,999 | €26,209 | -€5,789 | -18.1% |
| Amounts payable | 17/49 | €673,866 | €653,909 | -€19,957 | -3.0% |
| Amounts payable after more than one year | 17 | €463,517 | €463,517 | = | 0.0% |
| Financial debts | 170/4 | €463,517 | €463,517 | = | 0.0% |
| Amounts payable within one year | 42/48 | €200,850 | €184,392 | -€16,457 | -8.2% |
| Trade debts | 44 | €4,008 | €120 | -€3,888 | -97.0% |
| Suppliers | 440/4 | €4,008 | €120 | -€3,888 | -97.0% |
| Taxes, remuneration and social security | 45 | €840 | - | -€840 | |
| Taxes | 450/3 | €840 | - | -€840 | |
| Other amounts payable | 47/48 | €196,001 | €184,272 | -€11,729 | -6.0% |
| Accrued charges and deferred income | 492/3 | €9,500 | €6,000 | -€3,500 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,224 | €46,217 | -€14,008 | -23.3% |
| Other operating charges | 640/8 | €6,479 | €7,957 | +€1,479 | +22.8% |
| Gross operating margin | 9900 | €34,280 | €27,167 | -€7,113 | -20.8% |
| Operating profit (loss) | 9901 | -€32,423 | -€27,007 | +€5,416 | +16.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €133 | €155 | +€22 | +16.9% |
| Recurring financial charges | 65 | €133 | €155 | +€22 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,555 | -€27,162 | +€5,393 | +16.6% |
| Transfer from deferred taxes | 780 | €5,789 | €5,789 | = | 0.0% |
| Income taxes | 67/77 | €1,962 | €961 | -€1,001 | -51.0% |
| Profit (loss) for the period | 9904 | -€28,727 | -€22,333 | +€6,394 | +22.3% |
| Transfer from tax-exempt reserves | 789 | €11,243 | €11,243 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,484 | -€11,090 | +€6,394 | +36.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.