TOM WIEME CONSULT: what changed
What changed
TOM WIEME CONSULT
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€68,268
2024 · €70,810-€2,542
Equity
€60,482
2024 · €62,214-€1,732
Cash
€582
2024 · €10,218-€9,636
Balance sheet total
€96,124
2024 · €99,046-€2,921
Largest movements
Assets
- Cash -€9,636
down €9,636 (-94.3%), from €10,218 to €582
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€9,397)
- Current investments +€7,210
new in 2025: €7,210
- Receivables within one year +€4,541
up €4,541 (+7.8%), from €58,034 to €62,575
of which Other amounts receivable: +€3,565
- Receivables after one year -€3,407
down €3,407 (-54.2%), from €6,280 to €2,873
- Intangible fixed assets -€3,000
down €3,000 (-25.0%), from €12,000 to €9,000
Equity and liabilities
- Tax, wage and social debts -€3,671
down €3,671 (-15.0%), from €24,508 to €20,837
- Profit (loss) carried forward -€1,732
down €1,732 (-4.0%), from €43,614 to €41,882
- Trade debts +€1,227
up €1,227 (+230%), from €532 to €1,759
- Current portion of long-term debt +€1,138
up €1,138 (+23.4%), from €4,862 to €6,000
Income statement
- Gross operating margin -€8,986
down €8,986 (-8.6%), from €104,089 to €95,104
- Write-downs -€4,167
down €4,167, from €2,084 to -€2,084
- Financial income +€1,330
up €1,330 (+48.7%), from €2,732 to €4,062
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
€70,810
Gross operating margin
-€8,986
Depreciation
+€942
Write-downs
+€4,167
Other operating charges
-€123
Financial income
+€1,330
Financial charges
-€269
Taxes
+€396
Result 2025
€68,268
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
+€75,664
Investment
-€16,606
Financing
-€68,694
Cash 2024
€10,218
From operations (derived)
+€75,664
Net result for the year
+€68,268
Depreciation
+€11,351
Receivables after one year
+€3,407
Receivables within one year
-€4,541
Deferred charges and accrued income
-€325
Trade debts
+€1,227
Tax, wage and social debts
-€3,671
Accrued charges and deferred income
-€51
Investment (derived)
-€16,606
Investment in fixed assets (net)
-€9,397
Current investments
-€7,210
Financing
-€68,694
Current portion of long-term debt
+€1,138
Short-term financial debts
+€169
Contributions, distributions and other
-€70,000
Cash 2025
€582
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,046 | €96,124 | -€2,921 | -2.9% |
| Fixed assets | 21/28 | €24,338 | €22,383 | -€1,955 | -8.0% |
| Intangible fixed assets | 21 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Tangible fixed assets | 22/27 | €12,338 | €13,383 | +€1,045 | +8.5% |
| Plant, machinery and equipment | 23 | €1,275 | €702 | -€573 | -44.9% |
| Furniture and vehicles | 24 | €3,611 | €11,585 | +€7,974 | +221% |
| Leasing and similar rights | 25 | €5,986 | - | -€5,986 | |
| Other tangible fixed assets | 26 | €1,466 | €1,097 | -€369 | -25.2% |
| Current assets | 29/58 | €74,708 | €73,741 | -€967 | -1.3% |
| Amounts receivable after more than one year | 29 | €6,280 | €2,873 | -€3,407 | -54.2% |
| Other amounts receivable | 291 | €6,280 | €2,873 | -€3,407 | -54.2% |
| Amounts receivable within one year | 40/41 | €58,034 | €62,575 | +€4,541 | +7.8% |
| Trade receivables | 40 | €4,831 | €5,807 | +€976 | +20.2% |
| Other amounts receivable | 41 | €53,203 | €56,768 | +€3,565 | +6.7% |
| Current investments | 50/53 | - | €7,210 | +€7,210 | |
| Cash at bank and in hand | 54/58 | €10,218 | €582 | -€9,636 | -94.3% |
| Deferred charges and accrued income | 490/1 | €176 | €501 | +€325 | +184% |
| Total equity and liabilities | 10/49 | €99,046 | €96,124 | -€2,921 | -2.9% |
| Equity | 10/15 | €62,214 | €60,482 | -€1,732 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,614 | €41,882 | -€1,732 | -4.0% |
| Amounts payable | 17/49 | €36,831 | €35,642 | -€1,189 | -3.2% |
| Amounts payable within one year | 42/48 | €36,781 | €35,642 | -€1,139 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €4,862 | €6,000 | +€1,138 | +23.4% |
| Financial debts | 43 | €6,878 | €7,046 | +€169 | +2.5% |
| Other loans | 439 | €6,878 | €7,046 | +€169 | +2.5% |
| Trade debts | 44 | €532 | €1,759 | +€1,227 | +230% |
| Suppliers | 440/4 | €532 | €1,759 | +€1,227 | +230% |
| Taxes, remuneration and social security | 45 | €24,508 | €20,837 | -€3,671 | -15.0% |
| Taxes | 450/3 | €24,508 | €20,837 | -€3,671 | -15.0% |
| Accrued charges and deferred income | 492/3 | €51 | - | -€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,293 | €11,351 | -€942 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,084 | -€2,084 | -€4,167 | |
| Other operating charges | 640/8 | €1,476 | €1,599 | +€123 | +8.3% |
| Gross operating margin | 9900 | €104,089 | €95,104 | -€8,986 | -8.6% |
| Operating profit (loss) | 9901 | €88,237 | €84,237 | -€4,000 | -4.5% |
| Financial income | 75/76B | €2,732 | €4,062 | +€1,330 | +48.7% |
| Recurring financial income | 75 | €2,732 | €4,062 | +€1,330 | +48.7% |
| Financial charges | 65/66B | €851 | €1,120 | +€269 | +31.7% |
| Recurring financial charges | 65 | €851 | €1,120 | +€269 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €90,118 | €87,180 | -€2,938 | -3.3% |
| Income taxes | 67/77 | €19,308 | €18,912 | -€396 | -2.1% |
| Profit (loss) for the period | 9904 | €70,810 | €68,268 | -€2,542 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,810 | €68,268 | -€2,542 | -3.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.