WARRYS 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.
WARRYS CONSULTING
Largest movements
- Receivables within one year +€75,212
up €75,212 (+442.6%), from €16,993 to €92,205
of which Trade receivables: +€75,560
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets +€11,211
up €11,211 (+707.9%), from €1,584 to €12,794
of which Other tangible fixed assets: +€11,754
- Cash +€3,882
up €3,882 (+5.1%), from €76,196 to €80,078
mainly Net result for the year (+€61,232) and Advances received (+€47,850)
- Profit (loss) carried forward +€61,232
up €61,232 (+92.0%), from €66,591 to €127,822
- Advances received +€47,850
up €47,850 (+365.7%), from €13,086 to €60,936
- Trade debts +€15,472
up €15,472 (+282.6%), from €5,475 to €20,946
- Tax, wage and social debts +€11,426
up €11,426 (+172.2%), from €6,633 to €18,059
of which Taxes: +€11,427
- Other debts +€4,295
up €4,295 (+23291.3%), from €18 to €4,313
- Gross operating margin +€71,601
up €71,601 (+731.1%), from €9,793 to €81,394
- Taxes +€14,293
up €14,293 (+571.3%), from €2,502 to €16,795
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 | €94,803 | €235,077 | +€140,274 | +148.0% |
| Fixed assets | 21/28 | €1,584 | €12,794 | +€11,211 | +707.9% |
| Tangible fixed assets | 22/27 | €1,584 | €12,794 | +€11,211 | +707.9% |
| Furniture and vehicles | 24 | €1,584 | €1,040 | -€544 | -34.3% |
| Other tangible fixed assets | 26 | - | €11,754 | +€11,754 | |
| Current assets | 29/58 | €93,220 | €222,283 | +€129,064 | +138.5% |
| Amounts receivable within one year | 40/41 | €16,993 | €92,205 | +€75,212 | +442.6% |
| Trade receivables | 40 | €15,978 | €91,538 | +€75,560 | +472.9% |
| Other amounts receivable | 41 | €1,014 | €667 | -€348 | -34.3% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €76,196 | €80,078 | +€3,882 | +5.1% |
| Deferred charges and accrued income | 490/1 | €31 | - | -€31 | |
| Total equity and liabilities | 10/49 | €94,803 | €235,077 | +€140,274 | +148.0% |
| Equity | 10/15 | €69,591 | €130,822 | +€61,232 | +88.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,591 | €127,822 | +€61,232 | +92.0% |
| Amounts payable | 17/49 | €25,213 | €104,255 | +€79,043 | +313.5% |
| Amounts payable within one year | 42/48 | €25,213 | €104,255 | +€79,043 | +313.5% |
| Trade debts | 44 | €5,475 | €20,946 | +€15,472 | +282.6% |
| Suppliers | 440/4 | €5,475 | €20,946 | +€15,472 | +282.6% |
| Advances received on contracts in progress | 46 | €13,086 | €60,936 | +€47,850 | +365.7% |
| Taxes, remuneration and social security | 45 | €6,633 | €18,059 | +€11,426 | +172.2% |
| Taxes | 450/3 | €6,631 | €18,058 | +€11,427 | +172.3% |
| Remuneration and social security | 454/9 | €2 | €1 | -€1 | -35.1% |
| Other amounts payable | 47/48 | €18 | €4,313 | +€4,295 | +23291.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €953 | €1,570 | +€618 | +64.8% |
| Gross operating margin | 9900 | €9,793 | €81,394 | +€71,601 | +731.1% |
| Operating profit (loss) | 9901 | €8,841 | €79,824 | +€70,983 | +802.9% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €1,875 | €1,797 | -€77 | -4.1% |
| Recurring financial charges | 65 | €1,875 | €1,797 | -€77 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €6,997 | €78,027 | +€71,029 | +1015.1% |
| Income taxes | 67/77 | €2,502 | €16,795 | +€14,293 | +571.3% |
| Profit (loss) for the period | 9904 | €4,495 | €61,232 | +€56,736 | +1262.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,495 | €61,232 | +€56,736 | +1262.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.