W CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€51,639
up €51,639 (+1,216%), from €4,246 to €55,885
of which Furniture and vehicles: +€49,589
- Cash +€17,593
up €17,593 (+10.0%), from €175,140 to €192,733
mainly Net result for the year (+€71,268) and Receivables within one year (+€11,251)
- Receivables within one year -€11,251
down €11,251 (-50.0%), from €22,488 to €11,238
- Current investments -€5,556
down €5,556 (-14.7%), from €37,834 to €32,278
- Reserves +€56,007
up €56,007 (+31.4%), from €178,500 to €234,507
- Tax, wage and social debts -€8,533
down €8,533 (-34.6%), from €24,677 to €16,144
- Other debts +€4,328
up €4,328 (+25.6%), from €16,887 to €21,215
- Gross operating margin +€15,873
up €15,873 (+18.6%), from €85,149 to €101,022
- Depreciation +€4,627
up €4,627 (+232%), from €1,997 to €6,624
- Financial income +€1,633
up €1,633 (+53.2%), from €3,072 to €4,705
- Taxes +€1,401
up €1,401 (+5.7%), from €24,370 to €25,771
- Financial charges +€1,250
up €1,250, from -€91 to €1,159
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 | €241,353 | €293,370 | +€52,017 | +21.6% |
| Fixed assets | 21/28 | €4,246 | €55,885 | +€51,639 | +1,216% |
| Tangible fixed assets | 22/27 | €4,246 | €55,885 | +€51,639 | +1,216% |
| Land and buildings | 22 | €546 | €108 | -€438 | -80.2% |
| Plant, machinery and equipment | 23 | €1,403 | €3,891 | +€2,488 | +177% |
| Furniture and vehicles | 24 | €2,296 | €51,886 | +€49,589 | +2,159% |
| Current assets | 29/58 | €237,108 | €237,486 | +€378 | +0.2% |
| Amounts receivable within one year | 40/41 | €22,488 | €11,238 | -€11,251 | -50.0% |
| Trade receivables | 40 | €22,488 | €11,238 | -€11,251 | -50.0% |
| Current investments | 50/53 | €37,834 | €32,278 | -€5,556 | -14.7% |
| Cash at bank and in hand | 54/58 | €175,140 | €192,733 | +€17,593 | +10.0% |
| Deferred charges and accrued income | 490/1 | €1,646 | €1,237 | -€408 | -24.8% |
| Total equity and liabilities | 10/49 | €241,353 | €293,370 | +€52,017 | +21.6% |
| Equity | 10/15 | €189,618 | €245,625 | +€56,007 | +29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €178,500 | €234,507 | +€56,007 | +31.4% |
| Distributable reserves | 133 | €178,500 | €234,507 | +€56,007 | +31.4% |
| Profit (loss) carried forward | 14 | €4,918 | €4,918 | = | 0.0% |
| Amounts payable | 17/49 | €51,735 | €47,745 | -€3,990 | -7.7% |
| Amounts payable within one year | 42/48 | €51,735 | €47,745 | -€3,990 | -7.7% |
| Trade debts | 44 | €10,171 | €10,387 | +€216 | +2.1% |
| Suppliers | 440/4 | €10,171 | €10,387 | +€216 | +2.1% |
| Taxes, remuneration and social security | 45 | €24,677 | €16,144 | -€8,533 | -34.6% |
| Taxes | 450/3 | €24,677 | €16,144 | -€8,533 | -34.6% |
| Other amounts payable | 47/48 | €16,887 | €21,215 | +€4,328 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,997 | €6,624 | +€4,627 | +232% |
| Other operating charges | 640/8 | €694 | €905 | +€211 | +30.4% |
| Gross operating margin | 9900 | €85,149 | €101,022 | +€15,873 | +18.6% |
| Operating profit (loss) | 9901 | €82,458 | €93,493 | +€11,035 | +13.4% |
| Financial income | 75/76B | €3,072 | €4,705 | +€1,633 | +53.2% |
| Recurring financial income | 75 | €3,072 | €4,705 | +€1,633 | +53.2% |
| Financial charges | 65/66B | -€91 | €1,159 | +€1,250 | |
| Recurring financial charges | 65 | -€91 | €1,159 | +€1,250 | |
| Profit (loss) for the period before taxes | 9903 | €85,621 | €97,039 | +€11,418 | +13.3% |
| Income taxes | 67/77 | €24,370 | €25,771 | +€1,401 | +5.7% |
| Profit (loss) for the period | 9904 | €61,251 | €71,268 | +€10,017 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,251 | €71,268 | +€10,017 | +16.4% |
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 13 October 2026 via checked.be.