WELLER 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.
WELLER CONSULTING
Largest movements
- Receivables within one year +€126,582
up €126,582 (+3,320%), from €3,813 to €130,395
of which Trade receivables: +€64,080
- Cash -€17,230
down €17,230 (-19.3%), from €89,471 to €72,241
mainly Contributions, distributions and other (-€184,127) and Receivables within one year (-€126,582)
- Tangible fixed assets -€3,615
down €3,615 (-73.8%), from €4,898 to €1,283
of which Furniture and vehicles: -€4,377
- Other debts +€158,346
up €158,346 (+16,683%), from €949 to €159,295
- Profit (loss) carried forward -€75,836
no longer reported in 2025 (was €75,836)
- Tax, wage and social debts +€23,019
up €23,019 (+149%), from €15,451 to €38,470
- Gross operating margin +€167,736
up €167,736, from -€35,781 to €131,955
- Taxes +€19,809
up €19,809 (+10,945%), from €181 to €19,990
- Depreciation -€4,483
down €4,483 (-49.0%), from €9,141 to €4,658
- Financial income +€1,645
up €1,645 (+1,646%), from €100 to €1,745
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 | €98,337 | €203,918 | +€105,582 | +107% |
| Fixed assets | 21/28 | €4,898 | €1,283 | -€3,615 | -73.8% |
| Tangible fixed assets | 22/27 | €4,898 | €1,283 | -€3,615 | -73.8% |
| Plant, machinery and equipment | 23 | - | €762 | +€762 | |
| Furniture and vehicles | 24 | €4,898 | €521 | -€4,377 | -89.4% |
| Current assets | 29/58 | €93,439 | €202,636 | +€109,197 | +117% |
| Amounts receivable within one year | 40/41 | €3,813 | €130,395 | +€126,582 | +3,320% |
| Trade receivables | 40 | €2,625 | €66,705 | +€64,080 | +2,441% |
| Other amounts receivable | 41 | €1,188 | €63,690 | +€62,502 | +5,262% |
| Cash at bank and in hand | 54/58 | €89,471 | €72,241 | -€17,230 | -19.3% |
| Deferred charges and accrued income | 490/1 | €155 | - | -€155 | |
| Total equity and liabilities | 10/49 | €98,337 | €203,918 | +€105,582 | +107% |
| Equity | 10/15 | €80,836 | €5,000 | -€75,836 | -93.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,836 | - | -€75,836 | |
| Amounts payable | 17/49 | €17,500 | €198,918 | +€181,418 | +1,037% |
| Amounts payable within one year | 42/48 | €17,500 | €198,918 | +€181,418 | +1,037% |
| Trade debts | 44 | €1,100 | €1,153 | +€53 | +4.8% |
| Suppliers | 440/4 | €1,100 | €1,153 | +€53 | +4.8% |
| Taxes, remuneration and social security | 45 | €15,451 | €38,470 | +€23,019 | +149% |
| Taxes | 450/3 | €15,451 | €38,470 | +€23,019 | +149% |
| Other amounts payable | 47/48 | €949 | €159,295 | +€158,346 | +16,683% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,141 | €4,658 | -€4,483 | -49.0% |
| Other operating charges | 640/8 | €295 | €701 | +€406 | +138% |
| Gross operating margin | 9900 | -€35,781 | €131,955 | +€167,736 | |
| Operating profit (loss) | 9901 | -€45,218 | €126,596 | +€171,813 | |
| Financial income | 75/76B | €100 | €1,745 | +€1,645 | +1,646% |
| Recurring financial income | 75 | €100 | €1,745 | +€1,645 | +1,646% |
| Financial charges | 65/66B | €55 | €60 | +€5 | +9.7% |
| Recurring financial charges | 65 | €55 | €60 | +€5 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,172 | €128,280 | +€173,453 | |
| Income taxes | 67/77 | €181 | €19,990 | +€19,809 | +10,945% |
| Profit (loss) for the period | 9904 | -€45,353 | €108,291 | +€153,644 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,353 | €108,291 | +€153,644 |
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 28 October 2026 via checked.be.