W ' CARE: 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.
What changed
W ' CARE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€89,306
2024 · €76,148+€13,158
Equity
€1.1m
2024 · €1.1m-€3,561
Cash
€88,306
2024 · €89,994-€1,688
Balance sheet total
€1.2m
2024 · €1.2m+€4,321
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€20,348
up €20,348 (+42.2%), from €48,248 to €68,596
- Taxes +€10,371
up €10,371 (+44.6%), from €23,230 to €33,601
- Other operating charges -€3,343
down €3,343 (-74.5%), from €4,486 to €1,143
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.
Result 2024
€76,148
Gross operating margin
+€20,348
Depreciation
-€267
Provisions
+€55
Other operating charges
+€3,343
Financial income
+€66
Financial charges
-€17
Taxes
-€10,371
Result 2025
€89,306
raises the resultlowers the result
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.
From operations
+€91,179
Investment
€0
Financing
-€92,867
Cash 2024
€89,994
From operations (derived)
+€91,179
Net result for the year
+€89,306
Depreciation
+€267
Receivables within one year
-€4,794
Deferred charges and accrued income
-€1,482
Trade debts
-€2,096
Tax, wage and social debts
+€9,978
Financing
-€92,867
Contributions, distributions and other
-€92,867
Cash 2025
€88,306
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,191,277 | €1,195,598 | +€4,321 | +0.4% |
| Fixed assets | 21/28 | €937 | €670 | -€267 | -28.5% |
| Tangible fixed assets | 22/27 | €937 | €670 | -€267 | -28.5% |
| Furniture and vehicles | 24 | €937 | €670 | -€267 | -28.5% |
| Current assets | 29/58 | €1,190,339 | €1,194,928 | +€4,588 | +0.4% |
| Amounts receivable after more than one year | 29 | €872,000 | €872,000 | = | 0.0% |
| Other amounts receivable | 291 | €872,000 | €872,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €173,846 | €178,640 | +€4,794 | +2.8% |
| Trade receivables | 40 | €15,539 | €15,539 | = | 0.0% |
| Other amounts receivable | 41 | €158,306 | €163,100 | +€4,794 | +3.0% |
| Cash at bank and in hand | 54/58 | €89,994 | €88,306 | -€1,688 | -1.9% |
| Deferred charges and accrued income | 490/1 | €54,500 | €55,982 | +€1,482 | +2.7% |
| Total equity and liabilities | 10/49 | €1,191,277 | €1,195,598 | +€4,321 | +0.4% |
| Equity | 10/15 | €1,088,698 | €1,085,137 | -€3,561 | -0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,067,054 | €1,063,493 | -€3,561 | -0.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,065,054 | €1,061,493 | -€3,561 | -0.3% |
| Profit (loss) carried forward | 14 | €1,644 | €1,644 | = | 0.0% |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €77,579 | €85,461 | +€7,882 | +10.2% |
| Amounts payable within one year | 42/48 | €77,579 | €85,461 | +€7,882 | +10.2% |
| Trade debts | 44 | €3,267 | €1,171 | -€2,096 | -64.2% |
| Suppliers | 440/4 | €3,267 | €1,171 | -€2,096 | -64.2% |
| Taxes, remuneration and social security | 45 | €74,311 | €84,290 | +€9,978 | +13.4% |
| Taxes | 450/3 | €74,311 | €84,290 | +€9,978 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €267 | +€267 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €55 | - | -€55 | |
| Other operating charges | 640/8 | €4,486 | €1,143 | -€3,343 | -74.5% |
| Gross operating margin | 9900 | €48,248 | €68,596 | +€20,348 | +42.2% |
| Operating profit (loss) | 9901 | €43,707 | €67,187 | +€23,480 | +53.7% |
| Financial income | 75/76B | €55,936 | €56,003 | +€66 | +0.1% |
| Recurring financial income | 75 | €55,936 | €56,003 | +€66 | +0.1% |
| Financial charges | 65/66B | €265 | €282 | +€17 | +6.4% |
| Recurring financial charges | 65 | €265 | €282 | +€17 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €99,378 | €122,907 | +€23,529 | +23.7% |
| Income taxes | 67/77 | €23,230 | €33,601 | +€10,371 | +44.6% |
| Profit (loss) for the period | 9904 | €76,148 | €89,306 | +€13,158 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,148 | €89,306 | +€13,158 | +17.3% |
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 23 October 2026 via checked.be.