VAN WEMMEL 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.
VAN WEMMEL CONSULTING
Largest movements
- Current investments +€280,877
up €280,877 (+1,034%), from €27,159 to €308,036
- Cash -€180,680
down €180,680 (-49.9%), from €362,290 to €181,610
mainly Current investments (-€280,877) and Debts after one year (-€20,717)
- Tangible fixed assets -€19,273
down €19,273 (-36.1%), from €53,410 to €34,137
of which Furniture and vehicles: -€21,881
- Reserves +€86,560
up €86,560 (+12.9%), from €670,965 to €757,525
of which Distributable reserves: +€86,560
- Tax, wage and social debts +€26,818
up €26,818 (+196%), from €13,662 to €40,480
- Debts after one year -€20,717
down €20,717 (-66.3%), from €31,263 to €10,546
- Other debts -€14,186
down €14,186 (-57.3%), from €24,779 to €10,593
- Trade debts +€9,796
up €9,796 (+170%), from €5,765 to €15,561
- Financial income +€75,082
up €75,082 (+2,675%), from €2,807 to €77,888
- Taxes +€26,482
up €26,482 (+249%), from €10,615 to €37,097
- Gross operating margin +€8,566
up €8,566 (+13.7%), from €62,370 to €70,936
From the 01-01-2025 result to the 01-01-2026 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 01-01-2025 and 01-01-2026 balance sheets and the 01-01-2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 01-01-2025 | 01-01-2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €774,633 | €863,392 | +€88,759 | +11.5% |
| Fixed assets | 21/28 | €53,410 | €34,137 | -€19,273 | -36.1% |
| Tangible fixed assets | 22/27 | €53,410 | €34,137 | -€19,273 | -36.1% |
| Plant, machinery and equipment | 23 | €54 | €2,661 | +€2,608 | +4,865% |
| Furniture and vehicles | 24 | €53,357 | €31,476 | -€21,881 | -41.0% |
| Current assets | 29/58 | €721,223 | €829,255 | +€108,032 | +15.0% |
| Amounts receivable within one year | 40/41 | €330,425 | €338,173 | +€7,748 | +2.3% |
| Trade receivables | 40 | €30,425 | €18,501 | -€11,925 | -39.2% |
| Other amounts receivable | 41 | €300,000 | €319,672 | +€19,672 | +6.6% |
| Current investments | 50/53 | €27,159 | €308,036 | +€280,877 | +1,034% |
| Cash at bank and in hand | 54/58 | €362,290 | €181,610 | -€180,680 | -49.9% |
| Deferred charges and accrued income | 490/1 | €1,349 | €1,436 | +€88 | +6.5% |
| Total equity and liabilities | 10/49 | €774,633 | €863,392 | +€88,759 | +11.5% |
| Equity | 10/15 | €677,165 | €763,725 | +€86,560 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €670,965 | €757,525 | +€86,560 | +12.9% |
| 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 | €669,105 | €755,665 | +€86,560 | +12.9% |
| Amounts payable | 17/49 | €97,468 | €99,667 | +€2,199 | +2.3% |
| Amounts payable after more than one year | 17 | €31,263 | €10,546 | -€20,717 | -66.3% |
| Financial debts | 170/4 | €31,263 | €10,546 | -€20,717 | -66.3% |
| Amounts payable within one year | 42/48 | €64,435 | €87,352 | +€22,916 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €20,229 | €20,717 | +€489 | +2.4% |
| Trade debts | 44 | €5,765 | €15,561 | +€9,796 | +170% |
| Suppliers | 440/4 | €5,765 | €15,561 | +€9,796 | +170% |
| Taxes, remuneration and social security | 45 | €13,662 | €40,480 | +€26,818 | +196% |
| Taxes | 450/3 | €13,662 | €40,480 | +€26,818 | +196% |
| Other amounts payable | 47/48 | €24,779 | €10,593 | -€14,186 | -57.3% |
| Accrued charges and deferred income | 492/3 | €1,770 | €1,770 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,396 | €22,277 | -€119 | -0.5% |
| Other operating charges | 640/8 | €1,061 | €899 | -€162 | -15.3% |
| Gross operating margin | 9900 | €62,370 | €70,936 | +€8,566 | +13.7% |
| Operating profit (loss) | 9901 | €38,913 | €47,759 | +€8,846 | +22.7% |
| Financial income | 75/76B | €2,807 | €77,888 | +€75,082 | +2,675% |
| Recurring financial income | 75 | €2,807 | €77,888 | +€75,082 | +2,675% |
| Financial charges | 65/66B | €1,698 | €1,991 | +€293 | +17.2% |
| Recurring financial charges | 65 | €1,698 | €1,991 | +€293 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €40,022 | €123,657 | +€83,635 | +209% |
| Income taxes | 67/77 | €10,615 | €37,097 | +€26,482 | +249% |
| Profit (loss) for the period | 9904 | €29,407 | €86,560 | +€57,153 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €29,407 | €86,560 | +€57,153 | +194% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.