WERO CONSULT: what changed
What changed
WERO CONSULT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€19,406
2024 · €39,877-€20,471
Equity
€80,289
2024 · €63,883+€16,406
Cash
€18,509
2024 · €63,008-€44,500
Balance sheet total
€167,121
2024 · €105,225+€61,895
Largest movements
Assets
- Tangible fixed assets +€105,921
up €105,921 (+601%), from €17,635 to €123,556
of which Plant, machinery and equipment: +€101,277
- Cash -€44,500
down €44,500 (-70.6%), from €63,008 to €18,509
mainly Investment in fixed assets (net) (-€115,346) and Other debts (-€28,630)
Equity and liabilities
- Debts after one year +€66,279
new in 2025: €66,279
- Other debts -€28,630
down €28,630 (-89.6%), from €31,937 to €3,307
- Profit (loss) carried forward +€16,406
up €16,406 (+27.9%), from €58,883 to €75,289
- Current portion of long-term debt +€8,721
new in 2025: €8,721
Income statement
- Other operating charges +€12,149
up €12,149 (+282%), from €4,304 to €16,454
- Gross operating margin -€11,348
down €11,348 (-19.1%), from €59,531 to €48,183
- Taxes -€7,399
down €7,399 (-75.4%), from €9,811 to €2,412
- Depreciation +€6,867
up €6,867 (+268%), from €2,558 to €9,426
- Purchases and services +€1,232
up €1,232 (+1.7%), from €70,657 to €71,889
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€39,877
Gross operating margin
-€11,348
Depreciation
-€6,867
Other operating charges
-€12,149
Other operating items
+€2,670
Financial income
+€0
Financial charges
-€174
Taxes
+€7,399
Result 2025
€19,406
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1,153
Investment
-€115,346
Financing
+€72,000
Cash 2024
€63,008
From operations (derived)
-€1,153
Net result for the year
+€19,406
Depreciation
+€9,426
Receivables within one year
-€454
Smaller working-capital items
+€211
Trade debts
-€1,112
Other debts
-€28,630
Investment (derived)
-€115,346
Investment in fixed assets (net)
-€115,346
Financing
+€72,000
Debts after one year
+€66,279
Current portion of long-term debt
+€8,721
Contributions, distributions and other
-€3,000
Cash 2025
€18,509
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,225 | €167,121 | +€61,895 | +58.8% |
| Fixed assets | 21/28 | €17,635 | €123,556 | +€105,921 | +601% |
| Tangible fixed assets | 22/27 | €17,635 | €123,556 | +€105,921 | +601% |
| Plant, machinery and equipment | 23 | €16,499 | €117,776 | +€101,277 | +614% |
| Furniture and vehicles | 24 | €1,136 | €5,780 | +€4,644 | +409% |
| Current assets | 29/58 | €87,590 | €43,565 | -€44,025 | -50.3% |
| Amounts receivable within one year | 40/41 | €24,427 | €24,881 | +€454 | +1.9% |
| Trade receivables | 40 | €18,476 | €17,142 | -€1,334 | -7.2% |
| Other amounts receivable | 41 | €5,951 | €7,739 | +€1,788 | +30.0% |
| Cash at bank and in hand | 54/58 | €63,008 | €18,509 | -€44,500 | -70.6% |
| Deferred charges and accrued income | 490/1 | €155 | €175 | +€20 | +13.0% |
| Total equity and liabilities | 10/49 | €105,225 | €167,121 | +€61,895 | +58.8% |
| Equity | 10/15 | €63,883 | €80,289 | +€16,406 | +25.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,883 | €75,289 | +€16,406 | +27.9% |
| Amounts payable | 17/49 | €41,342 | €86,831 | +€45,490 | +110% |
| Amounts payable after more than one year | 17 | - | €66,279 | +€66,279 | |
| Financial debts | 170/4 | - | €66,279 | +€66,279 | |
| Amounts payable within one year | 42/48 | €41,342 | €20,553 | -€20,789 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,721 | +€8,721 | |
| Trade debts | 44 | €1,269 | €157 | -€1,112 | -87.6% |
| Suppliers | 440/4 | €1,269 | €157 | -€1,112 | -87.6% |
| Taxes, remuneration and social security | 45 | €8,136 | €8,367 | +€231 | +2.8% |
| Taxes | 450/3 | €5,486 | €5,717 | +€231 | +4.2% |
| Remuneration and social security | 454/9 | €2,650 | €2,650 | = | 0.0% |
| Other amounts payable | 47/48 | €31,937 | €3,307 | -€28,630 | -89.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,657 | €71,889 | +€1,232 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,558 | €9,426 | +€6,867 | +268% |
| Other operating charges | 640/8 | €4,304 | €16,454 | +€12,149 | +282% |
| Non-recurring operating charges | 66A | €2,826 | €156 | -€2,670 | -94.5% |
| Gross operating margin | 9900 | €59,531 | €48,183 | -€11,348 | -19.1% |
| Operating profit (loss) | 9901 | €49,843 | €22,148 | -€27,695 | -55.6% |
| Financial income | 75/76B | €1 | €1 | +€0 | +0.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +0.9% |
| Financial charges | 65/66B | €156 | €331 | +€174 | +111% |
| Recurring financial charges | 65 | €156 | €331 | +€174 | +111% |
| Profit (loss) for the period before taxes | 9903 | €49,687 | €21,818 | -€27,869 | -56.1% |
| Income taxes | 67/77 | €9,811 | €2,412 | -€7,399 | -75.4% |
| Profit (loss) for the period | 9904 | €39,877 | €19,406 | -€20,471 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,877 | €19,406 | -€20,471 | -51.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.