Wemans 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.
Wemans Consulting
Largest movements
- Cash -€22,691
down €22,691 (-32.8%), from €69,126 to €46,436
mainly Short-term financial debts (-€17,084) and Receivables within one year (-€10,309)
- Receivables within one year +€10,309
up €10,309 (+56.1%), from €18,362 to €28,671
of which Trade receivables: +€10,409
- Tangible fixed assets +€3,646
up €3,646 (+66.4%), from €5,489 to €9,135
of which Plant, machinery and equipment: +€2,172
- Short-term financial debts -€17,084
down €17,084 (-100%), from €17,084 to €0
- Reserves +€5,872
up €5,872 (+9.1%), from €64,298 to €70,170
- Tax, wage and social debts +€4,891
up €4,891 (+108%), from €4,538 to €9,429
- Trade debts -€1,981
down €1,981 (-38.1%), from €5,200 to €3,219
- Gross operating margin -€67,154
down €67,154 (-79.2%), from €84,816 to €17,662
- Taxes -€12,837
down €12,837 (-73.2%), from €17,532 to €4,695
- Financial charges +€2,151
up €2,151 (+96.0%), from €2,241 to €4,392
- Depreciation +€1,151
up €1,151 (+638%), from €180 to €1,331
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 | €93,119 | €85,125 | -€7,994 | -8.6% |
| Fixed assets | 21/28 | €5,489 | €9,135 | +€3,646 | +66.4% |
| Tangible fixed assets | 22/27 | €5,489 | €9,135 | +€3,646 | +66.4% |
| Plant, machinery and equipment | 23 | €1,231 | €3,403 | +€2,172 | +176% |
| Furniture and vehicles | 24 | €4,257 | €5,732 | +€1,475 | +34.6% |
| Current assets | 29/58 | €87,631 | €75,990 | -€11,640 | -13.3% |
| Amounts receivable within one year | 40/41 | €18,362 | €28,671 | +€10,309 | +56.1% |
| Trade receivables | 40 | €18,259 | €28,668 | +€10,409 | +57.0% |
| Other amounts receivable | 41 | €102 | €2 | -€100 | -98.0% |
| Cash at bank and in hand | 54/58 | €69,126 | €46,436 | -€22,691 | -32.8% |
| Deferred charges and accrued income | 490/1 | €143 | €884 | +€742 | +520% |
| Total equity and liabilities | 10/49 | €93,119 | €85,125 | -€7,994 | -8.6% |
| Equity | 10/15 | €66,298 | €72,170 | +€5,872 | +8.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €64,298 | €70,170 | +€5,872 | +9.1% |
| Distributable reserves | 133 | €64,298 | €70,170 | +€5,872 | +9.1% |
| Amounts payable | 17/49 | €26,821 | €12,956 | -€13,865 | -51.7% |
| Amounts payable within one year | 42/48 | €26,821 | €12,956 | -€13,865 | -51.7% |
| Financial debts | 43 | €17,084 | €0 | -€17,084 | -100% |
| Credit institutions | 430/8 | €17,084 | €0 | -€17,084 | -100% |
| Trade debts | 44 | €5,200 | €3,219 | -€1,981 | -38.1% |
| Suppliers | 440/4 | €5,200 | €3,219 | -€1,981 | -38.1% |
| Taxes, remuneration and social security | 45 | €4,538 | €9,429 | +€4,891 | +108% |
| Taxes | 450/3 | €4,538 | €9,429 | +€4,891 | +108% |
| Other amounts payable | 47/48 | - | €307 | +€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €1,331 | +€1,151 | +638% |
| Other operating charges | 640/8 | €566 | €46 | -€519 | -91.8% |
| Non-recurring operating charges | 66A | - | €1,385 | +€1,385 | |
| Gross operating margin | 9900 | €84,816 | €17,662 | -€67,154 | -79.2% |
| Operating profit (loss) | 9901 | €84,070 | €14,899 | -€69,171 | -82.3% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €2,241 | €4,392 | +€2,151 | +96.0% |
| Recurring financial charges | 65 | €2,241 | €4,392 | +€2,151 | +96.0% |
| Profit (loss) for the period before taxes | 9903 | €81,830 | €10,567 | -€71,263 | -87.1% |
| Income taxes | 67/77 | €17,532 | €4,695 | -€12,837 | -73.2% |
| Profit (loss) for the period | 9904 | €64,298 | €5,872 | -€58,426 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,298 | €5,872 | -€58,426 | -90.9% |
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.