W BeLiV consultancy: 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.
W BeLiV consultancy
Largest movements
- Tangible fixed assets -€1,881
down €1,881 (-19.3%), from €9,743 to €7,862
of which Other tangible fixed assets: -€1,320
- Debts after one year -€17,033
down €17,033 (-44.1%), from €38,588 to €21,555
- Profit (loss) carried forward +€13,562
up €13,562 (+28.1%), from €48,311 to €61,873
- Short-term financial debts +€5,551
new in 2025: €5,551
of which Credit institutions: +€4,892
- Tax, wage and social debts -€4,118
down €4,118 (-43.1%), from €9,553 to €5,435
- Other debts -€1,446
down €1,446 (-17.6%), from €8,193 to €6,747
- Gross operating margin -€3,556
down €3,556 (-12.3%), from €28,855 to €25,299
- Taxes -€1,978
down €1,978 (-25.2%), from €7,838 to €5,860
- Financial charges -€687
down €687 (-17.3%), from €3,962 to €3,276
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 | €141,141 | €138,933 | -€2,207 | -1.6% |
| Fixed assets | 21/28 | €139,743 | €137,862 | -€1,881 | -1.3% |
| Tangible fixed assets | 22/27 | €9,743 | €7,862 | -€1,881 | -19.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,041 | €3,480 | -€561 | -13.9% |
| Other tangible fixed assets | 26 | €5,702 | €4,383 | -€1,320 | -23.1% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €1,397 | €1,071 | -€327 | -23.4% |
| Cash at bank and in hand | 54/58 | €532 | €6 | -€526 | -98.9% |
| Deferred charges and accrued income | 490/1 | €866 | €1,065 | +€199 | +23.0% |
| Total equity and liabilities | 10/49 | €141,141 | €138,933 | -€2,207 | -1.6% |
| Equity | 10/15 | €66,911 | €80,473 | +€13,562 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,311 | €61,873 | +€13,562 | +28.1% |
| Amounts payable | 17/49 | €74,229 | €58,461 | -€15,769 | -21.2% |
| Amounts payable after more than one year | 17 | €38,588 | €21,555 | -€17,033 | -44.1% |
| Financial debts | 170/4 | €38,588 | €21,555 | -€17,033 | -44.1% |
| Amounts payable within one year | 42/48 | €35,641 | €36,906 | +€1,264 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €17,734 | €18,467 | +€732 | +4.1% |
| Financial debts | 43 | - | €5,551 | +€5,551 | |
| Credit institutions | 430/8 | - | €4,892 | +€4,892 | |
| Other loans | 439 | - | €659 | +€659 | |
| Trade debts | 44 | €161 | €706 | +€545 | +338% |
| Suppliers | 440/4 | €161 | €706 | +€545 | +338% |
| Taxes, remuneration and social security | 45 | €9,553 | €5,435 | -€4,118 | -43.1% |
| Taxes | 450/3 | €9,553 | €5,435 | -€4,118 | -43.1% |
| Other amounts payable | 47/48 | €8,193 | €6,747 | -€1,446 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,707 | €1,881 | +€174 | +10.2% |
| Other operating charges | 640/8 | €647 | €730 | +€83 | +12.8% |
| Gross operating margin | 9900 | €28,855 | €25,299 | -€3,556 | -12.3% |
| Operating profit (loss) | 9901 | €26,501 | €22,689 | -€3,812 | -14.4% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €3,962 | €3,276 | -€687 | -17.3% |
| Recurring financial charges | 65 | €3,962 | €3,276 | -€687 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €22,539 | €19,421 | -€3,117 | -13.8% |
| Income taxes | 67/77 | €7,838 | €5,860 | -€1,978 | -25.2% |
| Profit (loss) for the period | 9904 | €14,701 | €13,562 | -€1,139 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,701 | €13,562 | -€1,139 | -7.7% |
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 26 October 2026 via checked.be.