WEERLIG 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.
WEERLIG CONSULTING
Largest movements
- Tangible fixed assets +€180,795
up €180,795 (+46.0%), from €392,939 to €573,734
of which Assets under construction and advance payments: +€181,470
- Cash +€44,780
up €44,780 (+39.9%), from €112,275 to €157,055
mainly Net result for the year (+€112,024) and Debts after one year (+€106,133)
- Profit (loss) carried forward +€112,024
up €112,024 (+81.0%), from €138,374 to €250,398
- Debts after one year +€106,133
up €106,133 (+58.6%), from €181,057 to €287,189
- Tax, wage and social debts +€16,202
up €16,202 (+27.8%), from €58,272 to €74,474
- Current portion of long-term debt +€14,027
new in 2025: €14,027
- Trade debts -€11,743
down €11,743 (-34.6%), from €33,916 to €22,174
- Turnover -€182,523
no longer reported in 2025 (was €182,523)
- Purchases and services -€62,074
no longer reported in 2025 (was €62,074)
- Gross operating margin +€43,591
up €43,591 (+36.2%), from €120,449 to €164,040
- Taxes +€10,722
up €10,722 (+34.6%), from €30,946 to €41,669
- Financial charges +€2,578
up €2,578 (+103%), from €2,508 to €5,087
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 | €547,913 | €776,312 | +€228,399 | +41.7% |
| Fixed assets | 21/28 | €392,939 | €573,734 | +€180,795 | +46.0% |
| Tangible fixed assets | 22/27 | €392,939 | €573,734 | +€180,795 | +46.0% |
| Land and buildings | 22 | €110,192 | €107,977 | -€2,215 | -2.0% |
| Furniture and vehicles | 24 | €2,146 | €1,936 | -€210 | -9.8% |
| Other tangible fixed assets | 26 | €382 | €2,134 | +€1,751 | +458% |
| Assets under construction and advance payments | 27 | €280,218 | €461,688 | +€181,470 | +64.8% |
| Current assets | 29/58 | €154,975 | €202,578 | +€47,604 | +30.7% |
| Amounts receivable within one year | 40/41 | €41,726 | €44,606 | +€2,880 | +6.9% |
| Trade receivables | 40 | €34,119 | €9,500 | -€24,619 | -72.2% |
| Other amounts receivable | 41 | €7,607 | €35,106 | +€27,499 | +361% |
| Cash at bank and in hand | 54/58 | €112,275 | €157,055 | +€44,780 | +39.9% |
| Deferred charges and accrued income | 490/1 | €973 | €918 | -€56 | -5.7% |
| Total equity and liabilities | 10/49 | €547,913 | €776,312 | +€228,399 | +41.7% |
| Equity | 10/15 | €266,424 | €378,448 | +€112,024 | +42.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €127,050 | €127,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,550 | €17,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,550 | €17,550 | = | 0.0% |
| Distributable reserves | 133 | €109,500 | €109,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,374 | €250,398 | +€112,024 | +81.0% |
| Amounts payable | 17/49 | €281,489 | €397,865 | +€116,375 | +41.3% |
| Amounts payable after more than one year | 17 | €181,057 | €287,189 | +€106,133 | +58.6% |
| Financial debts | 170/4 | €181,057 | €287,189 | +€106,133 | +58.6% |
| Amounts payable within one year | 42/48 | €100,263 | €110,675 | +€10,412 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | - | €14,027 | +€14,027 | |
| Trade debts | 44 | €33,916 | €22,174 | -€11,743 | -34.6% |
| Suppliers | 440/4 | €33,916 | €22,174 | -€11,743 | -34.6% |
| Taxes, remuneration and social security | 45 | €58,272 | €74,474 | +€16,202 | +27.8% |
| Taxes | 450/3 | €58,272 | €74,474 | +€16,202 | +27.8% |
| Other amounts payable | 47/48 | €8,075 | €0 | -€8,075 | -100% |
| Accrued charges and deferred income | 492/3 | €169 | €0 | -€169 | -100% |
| Turnover | 70 | €182,523 | - | -€182,523 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,074 | - | -€62,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,647 | €2,582 | -€2,065 | -44.4% |
| Other operating charges | 640/8 | €2,259 | €2,679 | +€420 | +18.6% |
| Gross operating margin | 9900 | €120,449 | €164,040 | +€43,591 | +36.2% |
| Operating profit (loss) | 9901 | €113,543 | €158,779 | +€45,236 | +39.8% |
| Financial income | 75/76B | €231 | €0 | -€231 | -100% |
| Recurring financial income | 75 | €231 | €0 | -€231 | -100% |
| Financial charges | 65/66B | €2,508 | €5,087 | +€2,578 | +103% |
| Recurring financial charges | 65 | €2,508 | €5,087 | +€2,578 | +103% |
| Profit (loss) for the period before taxes | 9903 | €111,265 | €153,692 | +€42,427 | +38.1% |
| Income taxes | 67/77 | €30,946 | €41,669 | +€10,722 | +34.6% |
| Profit (loss) for the period | 9904 | €80,319 | €112,024 | +€31,705 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,319 | €112,024 | +€31,705 | +39.5% |
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 30 October 2026 via checked.be.