W & I 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 & I CONSULTING
Largest movements
- Financial fixed assets +€52,785
new in 2025: €52,785
- Receivables within one year -€10,376
down €10,376 (-8.0%), from €129,721 to €119,345
of which Other amounts receivable: -€117,621
- Profit (loss) carried forward +€36,515
up €36,515 (+60.8%), from €60,043 to €96,559
- Trade debts +€2,258
up €2,258 (+110%), from €2,059 to €4,317
- Other debts +€1,989
new in 2025: €1,989
- Gross operating margin -€16,039
down €16,039 (-18.0%), from €89,082 to €73,043
- Other operating charges -€5,105
down €5,105 (-67.0%), from €7,624 to €2,519
- Financial income +€1,801
up €1,801 (+17,745%), from €10 to €1,811
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,721 | €172,130 | +€42,409 | +32.7% |
| Fixed assets | 21/28 | - | €52,785 | +€52,785 | |
| Financial fixed assets | 28 | - | €52,785 | +€52,785 | |
| Current assets | 29/58 | €129,721 | €119,345 | -€10,376 | -8.0% |
| Amounts receivable within one year | 40/41 | €129,721 | €119,345 | -€10,376 | -8.0% |
| Trade receivables | 40 | €12,100 | €119,345 | +€107,245 | +886% |
| Other amounts receivable | 41 | €117,621 | €0 | -€117,621 | -100% |
| Total equity and liabilities | 10/49 | €129,721 | €172,130 | +€42,409 | +32.7% |
| Equity | 10/15 | €68,179 | €104,694 | +€36,515 | +53.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,935 | €1,935 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €75 | €75 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,043 | €96,559 | +€36,515 | +60.8% |
| Amounts payable | 17/49 | €61,543 | €67,436 | +€5,893 | +9.6% |
| Amounts payable within one year | 42/48 | €61,543 | €67,436 | +€5,893 | +9.6% |
| Financial debts | 43 | €5,974 | €6,013 | +€39 | +0.7% |
| Credit institutions | 430/8 | €5,974 | €6,013 | +€39 | +0.7% |
| Trade debts | 44 | €2,059 | €4,317 | +€2,258 | +110% |
| Suppliers | 440/4 | €2,059 | €4,317 | +€2,258 | +110% |
| Taxes, remuneration and social security | 45 | €53,510 | €55,117 | +€1,607 | +3.0% |
| Taxes | 450/3 | €53,510 | €55,117 | +€1,607 | +3.0% |
| Other amounts payable | 47/48 | - | €1,989 | +€1,989 | |
| Other operating charges | 640/8 | €7,624 | €2,519 | -€5,105 | -67.0% |
| Gross operating margin | 9900 | €89,082 | €73,043 | -€16,039 | -18.0% |
| Operating profit (loss) | 9901 | €81,458 | €70,523 | -€10,934 | -13.4% |
| Financial income | 75/76B | €10 | €1,811 | +€1,801 | +17,745% |
| Recurring financial income | 75 | €10 | €1,811 | +€1,801 | +17,745% |
| Financial charges | 65/66B | €1,233 | €1,049 | -€184 | -14.9% |
| Recurring financial charges | 65 | €1,233 | €1,049 | -€184 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €80,235 | €71,286 | -€8,949 | -11.2% |
| Income taxes | 67/77 | €20,192 | €20,847 | +€656 | +3.2% |
| Profit (loss) for the period | 9904 | €60,043 | €50,439 | -€9,605 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,043 | €50,439 | -€9,605 | -16.0% |
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 31 October 2026 via checked.be.