W&CO 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.
W&CO CONSULTING
Largest movements
- Receivables within one year -€58,819
down €58,819 (-38.9%), from €151,288 to €92,469
of which Other amounts receivable: -€54,121
- Cash +€3,424
up €3,424 (+226%), from €1,516 to €4,940
mainly Receivables within one year (+€58,819) and Net result for the year (+€31,862)
- Deferred charges and accrued income +€2,090
up €2,090 (+39.6%), from €5,280 to €7,370
- Reserves -€33,138
down €33,138 (-32.9%), from €100,664 to €67,526
of which Distributable reserves: -€65,000
- Other debts -€23,500
down €23,500 (-26.6%), from €88,500 to €65,000
- Gross operating margin -€10,478
down €10,478 (-13.1%), from €80,143 to €69,665
- Financial charges +€5,509
up €5,509 (+28.5%), from €19,308 to €24,817
- Financial income +€1,736
up €1,736 (+59.7%), from €2,907 to €4,643
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 | €204,746 | €150,694 | -€54,052 | -26.4% |
| Fixed assets | 21/28 | €4,662 | €3,914 | -€747 | -16.0% |
| Tangible fixed assets | 22/27 | €4,662 | €3,914 | -€747 | -16.0% |
| Plant, machinery and equipment | 23 | €330 | €1,229 | +€899 | +273% |
| Furniture and vehicles | 24 | €4,332 | €2,686 | -€1,646 | -38.0% |
| Current assets | 29/58 | €200,085 | €146,780 | -€53,305 | -26.6% |
| Amounts receivable after more than one year | 29 | €42,000 | €42,000 | = | 0.0% |
| Other amounts receivable | 291 | €42,000 | €42,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €151,288 | €92,469 | -€58,819 | -38.9% |
| Trade receivables | 40 | €15,660 | €10,962 | -€4,698 | -30.0% |
| Other amounts receivable | 41 | €135,628 | €81,507 | -€54,121 | -39.9% |
| Cash at bank and in hand | 54/58 | €1,516 | €4,940 | +€3,424 | +226% |
| Deferred charges and accrued income | 490/1 | €5,280 | €7,370 | +€2,090 | +39.6% |
| Total equity and liabilities | 10/49 | €204,746 | €150,694 | -€54,052 | -26.4% |
| Equity | 10/15 | €101,664 | €68,526 | -€33,138 | -32.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,664 | €67,526 | -€33,138 | -32.9% |
| Non-distributable reserves | 130/1 | - | €31,862 | +€31,862 | |
| Other | 1319 | - | €31,862 | +€31,862 | |
| Distributable reserves | 133 | €100,664 | €35,664 | -€65,000 | -64.6% |
| Amounts payable | 17/49 | €103,082 | €82,168 | -€20,914 | -20.3% |
| Amounts payable within one year | 42/48 | €103,082 | €82,168 | -€20,914 | -20.3% |
| Trade debts | 44 | €4,021 | €5,423 | +€1,401 | +34.9% |
| Suppliers | 440/4 | €4,021 | €5,423 | +€1,401 | +34.9% |
| Taxes, remuneration and social security | 45 | €10,561 | €11,745 | +€1,184 | +11.2% |
| Taxes | 450/3 | €10,561 | €11,745 | +€1,184 | +11.2% |
| Other amounts payable | 47/48 | €88,500 | €65,000 | -€23,500 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,655 | €2,248 | -€406 | -15.3% |
| Other operating charges | 640/8 | €1,339 | €1,026 | -€313 | -23.4% |
| Non-recurring operating charges | 66A | €3,341 | €554 | -€2,787 | -83.4% |
| Gross operating margin | 9900 | €80,143 | €69,665 | -€10,478 | -13.1% |
| Operating profit (loss) | 9901 | €72,808 | €65,836 | -€6,972 | -9.6% |
| Financial income | 75/76B | €2,907 | €4,643 | +€1,736 | +59.7% |
| Recurring financial income | 75 | €2,907 | €4,643 | +€1,736 | +59.7% |
| Financial charges | 65/66B | €19,308 | €24,817 | +€5,509 | +28.5% |
| Recurring financial charges | 65 | €19,308 | €24,817 | +€5,509 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €56,407 | €45,662 | -€10,745 | -19.0% |
| Income taxes | 67/77 | €13,215 | €13,801 | +€585 | +4.4% |
| Profit (loss) for the period | 9904 | €43,192 | €31,862 | -€11,330 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,192 | €31,862 | -€11,330 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.