WAUTERS CONSULTANCY: 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.
WAUTERS CONSULTANCY
Largest movements
- Cash +€48,093
up €48,093 (+187%), from €25,747 to €73,840
mainly Net result for the year (+€105,830) and Tax, wage and social debts (+€11,291)
- Receivables within one year +€23,581
new in 2025: €23,581
- Reserves +€79,529
up €79,529 (+40.7%), from €195,417 to €274,946
- Other debts -€12,240
down €12,240 (-22.8%), from €53,644 to €41,404
- Tax, wage and social debts +€11,291
up €11,291 (+62.3%), from €18,121 to €29,412
- Gross operating margin +€68,105
up €68,105 (+61.9%), from €110,045 to €178,150
- Taxes +€28,077
up €28,077 (+107%), from €26,249 to €54,325
- Financial income +€2,913
up €2,913 (+1,077%), from €270 to €3,183
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 | €289,844 | €366,243 | +€76,399 | +26.4% |
| Fixed assets | 21/28 | €192,114 | €193,562 | +€1,449 | +0.8% |
| Tangible fixed assets | 22/27 | €192,114 | €193,562 | +€1,449 | +0.8% |
| Land and buildings | 22 | €179,860 | €174,494 | -€5,366 | -3.0% |
| Plant, machinery and equipment | 23 | €7,177 | €4,173 | -€3,004 | -41.9% |
| Furniture and vehicles | 24 | €5,077 | €14,895 | +€9,818 | +193% |
| Current assets | 29/58 | €97,730 | €172,681 | +€74,950 | +76.7% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €23,581 | +€23,581 | |
| Trade receivables | 40 | - | €23,581 | +€23,581 | |
| Cash at bank and in hand | 54/58 | €25,747 | €73,840 | +€48,093 | +187% |
| Deferred charges and accrued income | 490/1 | €1,984 | €5,260 | +€3,276 | +165% |
| Total equity and liabilities | 10/49 | €289,844 | €366,243 | +€76,399 | +26.4% |
| Equity | 10/15 | €214,017 | €293,546 | +€79,529 | +37.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,417 | €274,946 | +€79,529 | +40.7% |
| Distributable reserves | 133 | €195,417 | €274,946 | +€79,529 | +40.7% |
| Amounts payable | 17/49 | €75,827 | €72,697 | -€3,130 | -4.1% |
| Amounts payable within one year | 42/48 | €74,038 | €71,108 | -€2,930 | -4.0% |
| Trade debts | 44 | €2,273 | €292 | -€1,981 | -87.2% |
| Suppliers | 440/4 | €2,273 | €292 | -€1,981 | -87.2% |
| Taxes, remuneration and social security | 45 | €18,121 | €29,412 | +€11,291 | +62.3% |
| Taxes | 450/3 | €18,121 | €29,412 | +€11,291 | +62.3% |
| Other amounts payable | 47/48 | €53,644 | €41,404 | -€12,240 | -22.8% |
| Accrued charges and deferred income | 492/3 | €1,789 | €1,588 | -€200 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,943 | €10,043 | -€899 | -8.2% |
| Other operating charges | 640/8 | €5,984 | €5,710 | -€274 | -4.6% |
| Gross operating margin | 9900 | €110,045 | €178,150 | +€68,105 | +61.9% |
| Operating profit (loss) | 9901 | €93,118 | €162,397 | +€69,279 | +74.4% |
| Financial income | 75/76B | €270 | €3,183 | +€2,913 | +1,077% |
| Recurring financial income | 75 | €270 | €3,183 | +€2,913 | +1,077% |
| Financial charges | 65/66B | €5,428 | €5,425 | -€3 | -0.1% |
| Recurring financial charges | 65 | €5,428 | €5,425 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €87,961 | €160,156 | +€72,195 | +82.1% |
| Income taxes | 67/77 | €26,249 | €54,325 | +€28,077 | +107% |
| Profit (loss) for the period | 9904 | €61,712 | €105,830 | +€44,118 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,712 | €105,830 | +€44,118 | +71.5% |
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.