W2 Consult: what changed
Two fiscal 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.
W2 Consult
Largest movements
- Deferred charges and accrued income +€2,500
up €2,500 (+4936.8%), from €51 to €2,551
- Tangible fixed assets -€1,558
down €1,558 (-100.0%), from €1,558 to €0
of which Furniture and vehicles: -€1,532
- Cash +€1,251
up €1,251 (+3.9%), from €31,719 to €32,970
mainly Net result for the year (+€27,411) and Tax, wage and social debts (+€4,403)
- Reserves +€31,713
new in 2025: €31,713
- Other debts -€29,469
down €29,469 (-97.3%), from €30,281 to €812
- Tax, wage and social debts +€4,403
up €4,403 (+37.7%), from €11,690 to €16,093
- Profit (loss) carried forward -€4,302
down €4,302 (-100.0%), from €4,302 to €0
- Gross operating margin -€5,192
down €5,192 (-11.8%), from €43,998 to €38,806
- Taxes -€1,359
down €1,359 (-11.7%), from €11,665 to €10,306
- Depreciation -€1,335
down €1,335 (-98.1%), from €1,361 to €26
- Other operating charges +€875
up €875 (+741.5%), from €118 to €993
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.
Cash bridge derived
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 | €47,272 | €49,941 | +€2,669 | +5.6% |
| Fixed assets | 21/28 | €1,558 | €0 | -€1,558 | -100.0% |
| Tangible fixed assets | 22/27 | €1,558 | €0 | -€1,558 | -100.0% |
| Plant, machinery and equipment | 23 | €26 | €0 | -€26 | -100.0% |
| Furniture and vehicles | 24 | €1,532 | €0 | -€1,532 | -100.0% |
| Current assets | 29/58 | €45,714 | €49,941 | +€4,227 | +9.2% |
| Amounts receivable within one year | 40/41 | €13,945 | €14,421 | +€476 | +3.4% |
| Trade receivables | 40 | €13,945 | €14,421 | +€476 | +3.4% |
| Cash at bank and in hand | 54/58 | €31,719 | €32,970 | +€1,251 | +3.9% |
| Deferred charges and accrued income | 490/1 | €51 | €2,551 | +€2,500 | +4936.8% |
| Total equity and liabilities | 10/49 | €47,272 | €49,941 | +€2,669 | +5.6% |
| Equity | 10/15 | €5,302 | €32,713 | +€27,411 | +517.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €31,713 | +€31,713 | |
| Distributable reserves | 133 | - | €31,713 | +€31,713 | |
| Profit (loss) carried forward | 14 | €4,302 | €0 | -€4,302 | -100.0% |
| Amounts payable | 17/49 | €41,970 | €17,228 | -€24,742 | -59.0% |
| Amounts payable within one year | 42/48 | €41,970 | €17,228 | -€24,742 | -59.0% |
| Trade debts | 44 | €0 | €324 | +€324 | |
| Suppliers | 440/4 | €0 | €324 | +€324 | |
| Taxes, remuneration and social security | 45 | €11,690 | €16,093 | +€4,403 | +37.7% |
| Taxes | 450/3 | €11,690 | €16,093 | +€4,403 | +37.7% |
| Other amounts payable | 47/48 | €30,281 | €812 | -€29,469 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,361 | €26 | -€1,335 | -98.1% |
| Other operating charges | 640/8 | €118 | €993 | +€875 | +741.5% |
| Gross operating margin | 9900 | €43,998 | €38,806 | -€5,192 | -11.8% |
| Operating profit (loss) | 9901 | €42,518 | €37,787 | -€4,731 | -11.1% |
| Financial charges | 65/66B | €81 | €70 | -€10 | -12.8% |
| Recurring financial charges | 65 | €81 | €70 | -€10 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €42,438 | €37,717 | -€4,721 | -11.1% |
| Income taxes | 67/77 | €11,665 | €10,306 | -€1,359 | -11.7% |
| Profit (loss) for the period | 9904 | €30,773 | €27,411 | -€3,362 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,773 | €27,411 | -€3,362 | -10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.