Warrant Thomas 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.
Warrant Thomas Consulting
Largest movements
- Cash +€64,845
up €64,845 (+406%), from €15,976 to €80,821
mainly Net result for the year (+€59,405) and Receivables within one year (+€15,927)
- Receivables within one year -€15,927
down €15,927 (-48.6%), from €32,790 to €16,863
of which Trade receivables: -€17,362
- Tangible fixed assets +€4,916
up €4,916 (+181%), from €2,723 to €7,639
of which Furniture and vehicles: +€5,156
- Profit (loss) carried forward +€58,572
up €58,572 (+253%), from €23,139 to €81,711
- Tax, wage and social debts -€6,888
down €6,888 (-41.7%), from €16,507 to €9,619
of which Taxes: -€4,297
- Other debts +€1,835
up €1,835 (+16.5%), from €11,114 to €12,949
- Gross operating margin +€45,998
up €45,998 (+151%), from €30,460 to €76,458
- Taxes +€9,392
up €9,392 (+148%), from €6,333 to €15,724
- Depreciation +€964
up €964 (+958%), from €101 to €1,065
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 | €51,489 | €105,323 | +€53,835 | +105% |
| Fixed assets | 21/28 | €2,723 | €7,639 | +€4,916 | +181% |
| Tangible fixed assets | 22/27 | €2,723 | €7,639 | +€4,916 | +181% |
| Furniture and vehicles | 24 | €1,557 | €6,713 | +€5,156 | +331% |
| Other tangible fixed assets | 26 | €1,166 | €926 | -€239 | -20.5% |
| Current assets | 29/58 | €48,766 | €97,684 | +€48,918 | +100% |
| Amounts receivable within one year | 40/41 | €32,790 | €16,863 | -€15,927 | -48.6% |
| Trade receivables | 40 | €32,790 | €15,428 | -€17,362 | -52.9% |
| Other amounts receivable | 41 | - | €1,436 | +€1,436 | |
| Cash at bank and in hand | 54/58 | €15,976 | €80,821 | +€64,845 | +406% |
| Total equity and liabilities | 10/49 | €51,489 | €105,323 | +€53,835 | +105% |
| Equity | 10/15 | €23,639 | €82,211 | +€58,572 | +248% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,139 | €81,711 | +€58,572 | +253% |
| Amounts payable | 17/49 | €27,850 | €23,112 | -€4,738 | -17.0% |
| Amounts payable within one year | 42/48 | €27,850 | €23,112 | -€4,738 | -17.0% |
| Trade debts | 44 | €229 | €544 | +€316 | +138% |
| Suppliers | 440/4 | €229 | €544 | +€316 | +138% |
| Taxes, remuneration and social security | 45 | €16,507 | €9,619 | -€6,888 | -41.7% |
| Taxes | 450/3 | €13,916 | €9,619 | -€4,297 | -30.9% |
| Remuneration and social security | 454/9 | €2,591 | - | -€2,591 | |
| Other amounts payable | 47/48 | €11,114 | €12,949 | +€1,835 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €1,065 | +€964 | +958% |
| Gross operating margin | 9900 | €30,460 | €76,458 | +€45,998 | +151% |
| Operating profit (loss) | 9901 | €30,359 | €75,393 | +€45,034 | +148% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,200% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,200% |
| Financial charges | 65/66B | €29 | €264 | +€235 | +818% |
| Recurring financial charges | 65 | €29 | €264 | +€235 | +818% |
| Profit (loss) for the period before taxes | 9903 | €30,331 | €75,130 | +€44,799 | +148% |
| Income taxes | 67/77 | €6,333 | €15,724 | +€9,392 | +148% |
| Profit (loss) for the period | 9904 | €23,998 | €59,405 | +€35,407 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €23,998 | €59,405 | +€35,407 | +148% |
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 24 October 2026 via checked.be.