TOMAS WALLAERT 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.
TOMAS WALLAERT CONSULTING
Largest movements
- Receivables within one year -€19,014
down €19,014 (-79.4%), from €23,943 to €4,929
of which Other amounts receivable: -€10,483
- Other debts -€16,618
no longer reported in 2025 (was €16,618)
- Profit (loss) carried forward -€2,868
down €2,868 (-4.7%), from -€60,560 to -€63,428
- Trade debts +€557
up €557 (+1,769%), from €31 to €588
- Gross operating margin -€5,370
down €5,370, from €2,724 to -€2,646
- Financial income -€636
down €636 (-47.3%), from €1,345 to €709
- Depreciation -€334
no longer reported in 2025 (was €334)
- Taxes +€53
new in 2025: €53
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 | €44,765 | €25,714 | -€19,051 | -42.6% |
| Fixed assets | 21/28 | €830 | €830 | = | 0.0% |
| Tangible fixed assets | 22/27 | €796 | €796 | = | 0.0% |
| Plant, machinery and equipment | 23 | €796 | €796 | = | 0.0% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €43,935 | €24,884 | -€19,051 | -43.4% |
| Amounts receivable within one year | 40/41 | €23,943 | €4,929 | -€19,014 | -79.4% |
| Trade receivables | 40 | €10,255 | €1,724 | -€8,531 | -83.2% |
| Other amounts receivable | 41 | €13,688 | €3,205 | -€10,483 | -76.6% |
| Cash at bank and in hand | 54/58 | €19,992 | €19,954 | -€38 | -0.2% |
| Total equity and liabilities | 10/49 | €44,765 | €25,714 | -€19,051 | -42.6% |
| Equity | 10/15 | €27,994 | €25,126 | -€2,868 | -10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,354 | €82,354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,883 | €9,883 | = | 0.0% |
| Distributable reserves | 133 | €70,611 | €70,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,560 | -€63,428 | -€2,868 | -4.7% |
| Amounts payable | 17/49 | €16,771 | €588 | -€16,183 | -96.5% |
| Amounts payable within one year | 42/48 | €16,771 | €588 | -€16,183 | -96.5% |
| Trade debts | 44 | €31 | €588 | +€557 | +1,769% |
| Suppliers | 440/4 | €31 | €588 | +€557 | +1,769% |
| Taxes, remuneration and social security | 45 | €122 | - | -€122 | |
| Taxes | 450/3 | €122 | - | -€122 | |
| Other amounts payable | 47/48 | €16,618 | - | -€16,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | - | -€334 | |
| Other operating charges | 640/8 | €561 | €569 | +€8 | +1.4% |
| Gross operating margin | 9900 | €2,724 | -€2,646 | -€5,370 | |
| Operating profit (loss) | 9901 | €1,829 | -€3,215 | -€5,044 | |
| Financial income | 75/76B | €1,345 | €709 | -€636 | -47.3% |
| Recurring financial income | 75 | €1,345 | €709 | -€636 | -47.3% |
| Financial charges | 65/66B | €290 | €309 | +€19 | +6.7% |
| Recurring financial charges | 65 | €290 | €309 | +€19 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €2,884 | -€2,815 | -€5,699 | |
| Income taxes | 67/77 | - | €53 | +€53 | |
| Profit (loss) for the period | 9904 | €2,884 | -€2,868 | -€5,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,884 | -€2,868 | -€5,752 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.