W&N Consultancy: 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&N Consultancy
Largest movements
- Tangible fixed assets -€22,452
down €22,452 (-100%), from €22,452 to €0
- Intangible fixed assets -€3,000
down €3,000 (-33.4%), from €8,984 to €5,984
- Deferred charges and accrued income -€2,650
down €2,650 (-100%), from €2,650 to €0
- Receivables within one year +€564
up €564 (+47.0%), from €1,200 to €1,764
- Profit (loss) carried forward -€16,192
down €16,192 (-42.0%), from -€38,533 to -€54,726
- Other debts -€15,529
down €15,529 (-22.4%), from €69,383 to €53,855
- Trade debts +€3,515
up €3,515 (+102%), from €3,454 to €6,969
- Tax, wage and social debts +€627
up €627 (+99.9%), from €627 to €1,254
- Gross operating margin -€3,094
down €3,094 (-21.0%), from €14,760 to €11,666
- Taxes +€764
up €764, from -€138 to €627
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,331 | €7,752 | -€27,579 | -78.1% |
| Fixed assets | 21/28 | €31,435 | €5,984 | -€25,452 | -81.0% |
| Intangible fixed assets | 21 | €8,984 | €5,984 | -€3,000 | -33.4% |
| Tangible fixed assets | 22/27 | €22,452 | €0 | -€22,452 | -100% |
| Furniture and vehicles | 24 | €22,452 | €0 | -€22,452 | -100% |
| Current assets | 29/58 | €3,896 | €1,768 | -€2,127 | -54.6% |
| Amounts receivable within one year | 40/41 | €1,200 | €1,764 | +€564 | +47.0% |
| Other amounts receivable | 41 | €1,200 | €1,764 | +€564 | +47.0% |
| Cash at bank and in hand | 54/58 | €46 | €4 | -€42 | -90.9% |
| Deferred charges and accrued income | 490/1 | €2,650 | €0 | -€2,650 | -100% |
| Total equity and liabilities | 10/49 | €35,331 | €7,752 | -€27,579 | -78.1% |
| Equity | 10/15 | -€38,133 | -€54,326 | -€16,192 | -42.5% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,533 | -€54,726 | -€16,192 | -42.0% |
| Amounts payable | 17/49 | €73,464 | €62,078 | -€11,387 | -15.5% |
| Amounts payable within one year | 42/48 | €73,464 | €62,078 | -€11,387 | -15.5% |
| Trade debts | 44 | €3,454 | €6,969 | +€3,515 | +102% |
| Suppliers | 440/4 | €3,454 | €6,969 | +€3,515 | +102% |
| Taxes, remuneration and social security | 45 | €627 | €1,254 | +€627 | +99.9% |
| Taxes | 450/3 | €627 | €1,254 | +€627 | +99.9% |
| Other amounts payable | 47/48 | €69,383 | €53,855 | -€15,529 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,452 | €25,452 | = | 0.0% |
| Other operating charges | 640/8 | €1,736 | €1,738 | +€2 | +0.1% |
| Gross operating margin | 9900 | €14,760 | €11,666 | -€3,094 | -21.0% |
| Operating profit (loss) | 9901 | -€12,428 | -€15,524 | -€3,096 | -24.9% |
| Financial charges | 65/66B | €20 | €42 | +€22 | +109% |
| Recurring financial charges | 65 | €20 | €42 | +€22 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€12,448 | -€15,566 | -€3,118 | -25.0% |
| Income taxes | 67/77 | -€138 | €627 | +€764 | |
| Profit (loss) for the period | 9904 | -€12,310 | -€16,192 | -€3,882 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,310 | -€16,192 | -€3,882 | -31.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.