W V 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 V CONSULT
Largest movements
- Cash -€11,056
down €11,056 (-39.3%), from €28,136 to €17,080
mainly Net result for the year (-€17,418) and Trade debts (-€788)
- Receivables within one year -€5,209
down €5,209 (-90.4%), from €5,761 to €552
of which Trade receivables: -€5,000
- Tangible fixed assets -€2,307
down €2,307 (-24.8%), from €9,287 to €6,980
of which Other tangible fixed assets: -€1,853
- Profit (loss) carried forward -€17,418
down €17,418 (-78.8%), from -€22,092 to -€39,510
- Gross operating margin -€5,978
down €5,978 (-68.8%), from -€8,691 to -€14,669
- Financial income -€362
down €362 (-36.1%), from €1,004 to €642
- Depreciation -€198
down €198 (-7.9%), from €2,505 to €2,307
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 | €150,184 | €132,060 | -€18,124 | -12.1% |
| Fixed assets | 21/28 | €9,287 | €6,980 | -€2,307 | -24.8% |
| Tangible fixed assets | 22/27 | €9,287 | €6,980 | -€2,307 | -24.8% |
| Furniture and vehicles | 24 | €454 | - | -€454 | |
| Other tangible fixed assets | 26 | €8,833 | €6,980 | -€1,853 | -21.0% |
| Current assets | 29/58 | €140,897 | €125,080 | -€15,817 | -11.2% |
| Amounts receivable within one year | 40/41 | €5,761 | €552 | -€5,209 | -90.4% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €761 | €552 | -€209 | -27.5% |
| Current investments | 50/53 | €107,000 | €107,449 | +€449 | +0.4% |
| Cash at bank and in hand | 54/58 | €28,136 | €17,080 | -€11,056 | -39.3% |
| Total equity and liabilities | 10/49 | €150,184 | €132,060 | -€18,124 | -12.1% |
| Equity | 10/15 | €148,713 | €131,295 | -€17,418 | -11.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €158,405 | €158,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,545 | €156,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,092 | -€39,510 | -€17,418 | -78.8% |
| Amounts payable | 17/49 | €1,471 | €765 | -€706 | -48.0% |
| Amounts payable within one year | 42/48 | €1,471 | €765 | -€706 | -48.0% |
| Trade debts | 44 | €968 | €180 | -€788 | -81.4% |
| Suppliers | 440/4 | €968 | €180 | -€788 | -81.4% |
| Taxes, remuneration and social security | 45 | €376 | €396 | +€20 | +5.3% |
| Taxes | 450/3 | €376 | €396 | +€20 | +5.3% |
| Other amounts payable | 47/48 | €128 | €189 | +€62 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,505 | €2,307 | -€198 | -7.9% |
| Other operating charges | 640/8 | €485 | €618 | +€133 | +27.4% |
| Gross operating margin | 9900 | -€8,691 | -€14,669 | -€5,978 | -68.8% |
| Operating profit (loss) | 9901 | -€11,681 | -€17,594 | -€5,913 | -50.6% |
| Financial income | 75/76B | €1,004 | €642 | -€362 | -36.1% |
| Recurring financial income | 75 | €1,004 | €642 | -€362 | -36.1% |
| Financial charges | 65/66B | €100 | €97 | -€4 | -3.7% |
| Recurring financial charges | 65 | €100 | €97 | -€4 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,778 | -€17,049 | -€6,271 | -58.2% |
| Income taxes | 67/77 | €398 | €368 | -€30 | -7.5% |
| Profit (loss) for the period | 9904 | -€11,176 | -€17,418 | -€6,241 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,176 | -€17,418 | -€6,241 | -55.8% |
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 14 October 2026 via checked.be.