W & VR 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 & VR Consulting
Largest movements
- Cash +€91,582
up €91,582 (+130%), from €70,339 to €161,920
mainly Net result for the year (+€82,999) and Receivables within one year (+€27,155)
- Receivables within one year -€27,155
down €27,155 (-100%), from €27,155 to €0
of which Trade receivables: -€27,005
- Stocks and contracts +€26,040
new in 2025: €26,040
- Tangible fixed assets -€12,501
down €12,501 (-39.8%), from €31,424 to €18,923
- Reserves +€82,999
up €82,999 (+132%), from €62,671 to €145,670
- Debts after one year -€12,722
down €12,722 (-66.1%), from €19,256 to €6,534
- Tax, wage and social debts +€6,082
up €6,082 (+19.2%), from €31,673 to €37,755
- Gross operating margin +€36,652
up €36,652 (+38.6%), from €94,913 to €131,565
- Taxes +€9,013
up €9,013 (+38.2%), from €23,574 to €32,587
- Depreciation +€6,091
up €6,091 (+84.2%), from €7,235 to €13,326
- Financial charges +€1,896
up €1,896 (+298%), from €637 to €2,533
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 | €129,742 | €206,883 | +€77,141 | +59.5% |
| Formation expenses | 20 | €825 | €0 | -€825 | -100% |
| Fixed assets | 21/28 | €31,424 | €18,923 | -€12,501 | -39.8% |
| Tangible fixed assets | 22/27 | €31,424 | €18,923 | -€12,501 | -39.8% |
| Leasing and similar rights | 25 | €31,424 | €18,923 | -€12,501 | -39.8% |
| Current assets | 29/58 | €97,494 | €187,960 | +€90,467 | +92.8% |
| Stocks and contracts in progress | 3 | - | €26,040 | +€26,040 | |
| Contracts in progress | 37 | - | €26,040 | +€26,040 | |
| Amounts receivable within one year | 40/41 | €27,155 | €0 | -€27,155 | -100% |
| Trade receivables | 40 | €27,005 | €0 | -€27,005 | -100% |
| Other amounts receivable | 41 | €150 | €0 | -€150 | -100% |
| Cash at bank and in hand | 54/58 | €70,339 | €161,920 | +€91,582 | +130% |
| Total equity and liabilities | 10/49 | €129,742 | €206,883 | +€77,141 | +59.5% |
| Equity | 10/15 | €65,671 | €148,670 | +€82,999 | +126% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,671 | €145,670 | +€82,999 | +132% |
| Distributable reserves | 133 | €62,671 | €145,670 | +€82,999 | +132% |
| Amounts payable | 17/49 | €64,071 | €58,213 | -€5,858 | -9.1% |
| Amounts payable after more than one year | 17 | €19,256 | €6,534 | -€12,722 | -66.1% |
| Financial debts | 170/4 | €19,256 | €6,534 | -€12,722 | -66.1% |
| Amounts payable within one year | 42/48 | €44,036 | €51,680 | +€7,644 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €12,274 | €12,722 | +€448 | +3.6% |
| Trade debts | 44 | €89 | €690 | +€601 | +673% |
| Suppliers | 440/4 | €89 | €690 | +€601 | +673% |
| Taxes, remuneration and social security | 45 | €31,673 | €37,755 | +€6,082 | +19.2% |
| Taxes | 450/3 | €31,673 | €37,755 | +€6,082 | +19.2% |
| Other amounts payable | 47/48 | - | €513 | +€513 | |
| Accrued charges and deferred income | 492/3 | €780 | €0 | -€780 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,235 | €13,326 | +€6,091 | +84.2% |
| Other operating charges | 640/8 | €812 | €120 | -€692 | -85.2% |
| Gross operating margin | 9900 | €94,913 | €131,565 | +€36,652 | +38.6% |
| Operating profit (loss) | 9901 | €86,866 | €118,119 | +€31,252 | +36.0% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €637 | €2,533 | +€1,896 | +298% |
| Recurring financial charges | 65 | €637 | €2,533 | +€1,896 | +298% |
| Profit (loss) for the period before taxes | 9903 | €86,245 | €115,586 | +€29,341 | +34.0% |
| Income taxes | 67/77 | €23,574 | €32,587 | +€9,013 | +38.2% |
| Profit (loss) for the period | 9904 | €62,671 | €82,999 | +€20,328 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,671 | €82,999 | +€20,328 | +32.4% |
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 27 October 2026 via checked.be.