Waypoint 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.
Waypoint Consultancy
Largest movements
- Current investments -€139,129
down €139,129 (-75.6%), from €184,000 to €44,871
- Cash +€47,626
up €47,626 (+112%), from €42,560 to €90,186
mainly Current investments (+€139,129) and Net result for the year (+€38,876)
- Tangible fixed assets +€41,531
up €41,531 (+1,125%), from €3,691 to €45,222
of which Furniture and vehicles: +€40,874
- Accrued charges and deferred income -€46,512
no longer reported in 2025 (was €46,512)
- Reserves -€10,424
down €10,424 (-5.7%), from €181,473 to €171,048
- Tax, wage and social debts +€4,605
up €4,605 (+41.3%), from €11,145 to €15,750
- Trade debts +€4,347
up €4,347 (+1,489%), from €292 to €4,639
- Gross operating margin +€40,260
up €40,260 (+53.3%), from €75,539 to €115,798
- Financial charges +€18,368
up €18,368 (+42.7%), from €42,980 to €61,348
- Financial income -€5,260
down €5,260 (-34.3%), from €15,329 to €10,069
- Taxes +€5,125
up €5,125 (+51.4%), from €9,969 to €15,095
- Depreciation +€5,007
up €5,007 (+90.3%), from €5,542 to €10,549
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 | €250,438 | €202,757 | -€47,681 | -19.0% |
| Fixed assets | 21/28 | €3,691 | €45,222 | +€41,531 | +1,125% |
| Tangible fixed assets | 22/27 | €3,691 | €45,222 | +€41,531 | +1,125% |
| Plant, machinery and equipment | 23 | €458 | €1,115 | +€657 | +143% |
| Furniture and vehicles | 24 | €3,233 | €44,107 | +€40,874 | +1,264% |
| Current assets | 29/58 | €246,747 | €157,535 | -€89,212 | -36.2% |
| Amounts receivable within one year | 40/41 | €20,187 | €22,478 | +€2,292 | +11.4% |
| Trade receivables | 40 | €18,215 | €18,601 | +€386 | +2.1% |
| Other amounts receivable | 41 | €1,972 | €3,878 | +€1,905 | +96.6% |
| Current investments | 50/53 | €184,000 | €44,871 | -€139,129 | -75.6% |
| Cash at bank and in hand | 54/58 | €42,560 | €90,186 | +€47,626 | +112% |
| Total equity and liabilities | 10/49 | €250,438 | €202,757 | -€47,681 | -19.0% |
| Equity | 10/15 | €187,673 | €177,248 | -€10,424 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181,473 | €171,048 | -€10,424 | -5.7% |
| Distributable reserves | 133 | €181,473 | €171,048 | -€10,424 | -5.7% |
| Amounts payable | 17/49 | €62,766 | €25,509 | -€37,257 | -59.4% |
| Amounts payable within one year | 42/48 | €16,254 | €25,509 | +€9,255 | +56.9% |
| Trade debts | 44 | €292 | €4,639 | +€4,347 | +1,489% |
| Suppliers | 440/4 | €292 | €4,639 | +€4,347 | +1,489% |
| Taxes, remuneration and social security | 45 | €11,145 | €15,750 | +€4,605 | +41.3% |
| Taxes | 450/3 | €11,145 | €15,750 | +€4,605 | +41.3% |
| Other amounts payable | 47/48 | €4,817 | €5,120 | +€303 | +6.3% |
| Accrued charges and deferred income | 492/3 | €46,512 | - | -€46,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,542 | €10,549 | +€5,007 | +90.3% |
| Gross operating margin | 9900 | €75,539 | €115,798 | +€40,260 | +53.3% |
| Operating profit (loss) | 9901 | €69,996 | €105,249 | +€35,253 | +50.4% |
| Financial income | 75/76B | €15,329 | €10,069 | -€5,260 | -34.3% |
| Recurring financial income | 75 | €15,329 | €10,069 | -€5,260 | -34.3% |
| Financial charges | 65/66B | €42,980 | €61,348 | +€18,368 | +42.7% |
| Recurring financial charges | 65 | €42,980 | €61,348 | +€18,368 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €42,345 | €53,970 | +€11,625 | +27.5% |
| Income taxes | 67/77 | €9,969 | €15,095 | +€5,125 | +51.4% |
| Profit (loss) for the period | 9904 | €32,376 | €38,876 | +€6,500 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,376 | €38,876 | +€6,500 | +20.1% |
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 20 October 2026 via checked.be.