W.G. 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.G. CONSULT
Largest movements
- Cash -€53,560
down €53,560 (-70.5%), from €75,971 to €22,411
mainly Receivables within one year (-€52,245) and Trade debts (-€25,694)
- Receivables within one year +€52,245
up €52,245 (+62.7%), from €83,330 to €135,575
of which Trade receivables: +€29,645
- Tangible fixed assets -€7,117
down €7,117 (-11.8%), from €60,070 to €52,953
- Reserves +€44,000
up €44,000 (+41.9%), from €104,983 to €148,983
of which Distributable reserves: +€44,000
- Trade debts -€25,694
down €25,694 (-85.4%), from €30,074 to €4,380
- Tax, wage and social debts -€20,915
down €20,915 (-93.8%), from €22,286 to €1,371
- Debts after one year -€6,365
down €6,365 (-21.1%), from €30,206 to €23,841
- Gross operating margin -€27,288
down €27,288 (-27.1%), from €100,873 to €73,585
- Depreciation -€7,911
down €7,911 (-49.3%), from €16,035 to €8,124
- Taxes -€2,687
down €2,687 (-10.7%), from €25,012 to €22,325
- Financial charges -€1,111
down €1,111 (-41.1%), from €2,704 to €1,593
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 | €256,428 | €247,627 | -€8,801 | -3.4% |
| Fixed assets | 21/28 | €60,070 | €52,953 | -€7,117 | -11.8% |
| Tangible fixed assets | 22/27 | €60,070 | €52,953 | -€7,117 | -11.8% |
| Land and buildings | 22 | €42,051 | €39,032 | -€3,019 | -7.2% |
| Plant, machinery and equipment | 23 | €9,179 | €8,083 | -€1,096 | -11.9% |
| Furniture and vehicles | 24 | €8,840 | €5,838 | -€3,002 | -34.0% |
| Current assets | 29/58 | €196,358 | €194,674 | -€1,684 | -0.9% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,330 | €135,575 | +€52,245 | +62.7% |
| Trade receivables | 40 | €54,450 | €84,095 | +€29,645 | +54.4% |
| Other amounts receivable | 41 | €28,880 | €51,480 | +€22,600 | +78.3% |
| Cash at bank and in hand | 54/58 | €75,971 | €22,411 | -€53,560 | -70.5% |
| Deferred charges and accrued income | 490/1 | €2,057 | €1,688 | -€369 | -17.9% |
| Total equity and liabilities | 10/49 | €256,428 | €247,627 | -€8,801 | -3.4% |
| Equity | 10/15 | €159,222 | €203,249 | +€44,027 | +27.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €104,983 | €148,983 | +€44,000 | +41.9% |
| Tax-exempt reserves | 132 | €20,083 | €20,083 | = | 0.0% |
| Distributable reserves | 133 | €84,900 | €128,900 | +€44,000 | +51.8% |
| Profit (loss) carried forward | 14 | €35,239 | €35,266 | +€27 | +0.1% |
| Amounts payable | 17/49 | €97,206 | €44,378 | -€52,828 | -54.3% |
| Amounts payable after more than one year | 17 | €30,206 | €23,841 | -€6,365 | -21.1% |
| Financial debts | 170/4 | €30,206 | €23,841 | -€6,365 | -21.1% |
| Amounts payable within one year | 42/48 | €67,000 | €20,537 | -€46,463 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €14,640 | €14,786 | +€146 | +1.0% |
| Trade debts | 44 | €30,074 | €4,380 | -€25,694 | -85.4% |
| Suppliers | 440/4 | €30,074 | €4,380 | -€25,694 | -85.4% |
| Taxes, remuneration and social security | 45 | €22,286 | €1,371 | -€20,915 | -93.8% |
| Taxes | 450/3 | €22,286 | €1,371 | -€20,915 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,035 | €8,124 | -€7,911 | -49.3% |
| Other operating charges | 640/8 | €595 | €612 | +€17 | +2.9% |
| Non-recurring operating charges | 66A | €24,200 | - | -€24,200 | |
| Gross operating margin | 9900 | €100,873 | €73,585 | -€27,288 | -27.1% |
| Operating profit (loss) | 9901 | €60,043 | €64,849 | +€4,806 | +8.0% |
| Financial income | 75/76B | €3,438 | €3,096 | -€342 | -9.9% |
| Recurring financial income | 75 | €3,438 | €3,096 | -€342 | -9.9% |
| Financial charges | 65/66B | €2,704 | €1,593 | -€1,111 | -41.1% |
| Recurring financial charges | 65 | €2,704 | €1,593 | -€1,111 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €60,777 | €66,352 | +€5,575 | +9.2% |
| Income taxes | 67/77 | €25,012 | €22,325 | -€2,687 | -10.7% |
| Profit (loss) for the period | 9904 | €35,765 | €44,027 | +€8,262 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,765 | €44,027 | +€8,262 | +23.1% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.