WEM Consult: 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.
WEM Consult
Largest movements
- Cash +€36,701
up €36,701 (+149%), from €24,658 to €61,359
mainly Net result for the year (+€27,434) and Tax, wage and social debts (+€10,113)
- Current investments +€5,000
new in 2025: €5,000
- Receivables within one year -€4,278
down €4,278 (-20.9%), from €20,445 to €16,167
of which Trade receivables: -€6,390
- Financial fixed assets +€850
new in 2025: €850
- Profit (loss) carried forward +€27,435
up €27,435 (+69.3%), from €39,563 to €66,998
- Tax, wage and social debts +€10,113
up €10,113 (+211%), from €4,792 to €14,905
of which Taxes: +€10,113
- Taxes +€8,174
new in 2025: €8,174
- Gross operating margin -€4,614
down €4,614 (-11.3%), from €40,982 to €36,368
- Depreciation -€993
down €993 (-72.9%), from €1,362 to €369
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 | €45,936 | €83,841 | +€37,905 | +82.5% |
| Fixed assets | 21/28 | €833 | €1,315 | +€482 | +57.8% |
| Tangible fixed assets | 22/27 | €833 | €465 | -€368 | -44.2% |
| Furniture and vehicles | 24 | €833 | €465 | -€368 | -44.2% |
| Financial fixed assets | 28 | - | €850 | +€850 | |
| Current assets | 29/58 | €45,103 | €82,526 | +€37,423 | +83.0% |
| Amounts receivable within one year | 40/41 | €20,445 | €16,167 | -€4,278 | -20.9% |
| Trade receivables | 40 | €20,445 | €14,055 | -€6,390 | -31.3% |
| Other amounts receivable | 41 | - | €2,111 | +€2,111 | |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €24,658 | €61,359 | +€36,701 | +149% |
| Total equity and liabilities | 10/49 | €45,936 | €83,841 | +€37,905 | +82.5% |
| Equity | 10/15 | €41,063 | €68,498 | +€27,435 | +66.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,563 | €66,998 | +€27,435 | +69.3% |
| Amounts payable | 17/49 | €4,873 | €15,343 | +€10,470 | +215% |
| Amounts payable within one year | 42/48 | €4,873 | €15,343 | +€10,470 | +215% |
| Trade debts | 44 | €81 | €438 | +€357 | +441% |
| Suppliers | 440/4 | €81 | €438 | +€357 | +441% |
| Taxes, remuneration and social security | 45 | €4,792 | €14,905 | +€10,113 | +211% |
| Taxes | 450/3 | €4,266 | €14,379 | +€10,113 | +237% |
| Remuneration and social security | 454/9 | €526 | €526 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | €369 | -€993 | -72.9% |
| Other operating charges | 640/8 | - | €388 | +€388 | |
| Gross operating margin | 9900 | €40,982 | €36,368 | -€4,614 | -11.3% |
| Operating profit (loss) | 9901 | €39,620 | €35,611 | -€4,009 | -10.1% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €57 | €60 | +€3 | +5.5% |
| Recurring financial charges | 65 | €57 | €60 | +€3 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €39,563 | €35,608 | -€3,955 | -10.0% |
| Income taxes | 67/77 | - | €8,174 | +€8,174 | |
| Profit (loss) for the period | 9904 | €39,563 | €27,434 | -€12,129 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,563 | €27,434 | -€12,129 | -30.7% |
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 14 October 2026 via checked.be.