Wery 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.
Wery Consulting
Largest movements
- Cash +€4,787
up €4,787 (+25.2%), from €18,972 to €23,760
mainly Net result for the year (+€11,754) and Depreciation (+€2,478)
- Receivables within one year +€3,057
up €3,057 (+15.3%), from €19,949 to €23,007
of which Other amounts receivable: +€12,637
- Stocks and contracts +€1,628
new in 2025: €1,628
- Deferred charges and accrued income -€641
down €641 (-31.9%), from €2,008 to €1,368
- Reserves +€12,000
up €12,000 (+33.3%), from €36,000 to €48,000
- Tax, wage and social debts -€1,815
down €1,815 (-23.1%), from €7,861 to €6,046
- Other debts -€850
down €850 (-100%), from €850 to €0
- Gross operating margin -€4,350
down €4,350 (-17.0%), from €25,556 to €21,205
- Depreciation +€1,526
up €1,526 (+160%), from €952 to €2,478
- Taxes -€971
down €971 (-19.2%), from €5,066 to €4,096
- Financial charges -€590
down €590 (-17.9%), from €3,288 to €2,698
- Financial income +€371
up €371 (+594%), from €63 to €434
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 | €49,104 | €58,098 | +€8,994 | +18.3% |
| Fixed assets | 21/28 | €8,173 | €8,335 | +€162 | +2.0% |
| Tangible fixed assets | 22/27 | €8,173 | €8,155 | -€18 | -0.2% |
| Plant, machinery and equipment | 23 | €7,501 | €7,628 | +€128 | +1.7% |
| Furniture and vehicles | 24 | €673 | €527 | -€145 | -21.6% |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €40,930 | €49,763 | +€8,832 | +21.6% |
| Stocks and contracts in progress | 3 | - | €1,628 | +€1,628 | |
| Stocks | 30/36 | - | €1,628 | +€1,628 | |
| Amounts receivable within one year | 40/41 | €19,949 | €23,007 | +€3,057 | +15.3% |
| Trade receivables | 40 | €17,980 | €8,400 | -€9,580 | -53.3% |
| Other amounts receivable | 41 | €1,969 | €14,607 | +€12,637 | +642% |
| Cash at bank and in hand | 54/58 | €18,972 | €23,760 | +€4,787 | +25.2% |
| Deferred charges and accrued income | 490/1 | €2,008 | €1,368 | -€641 | -31.9% |
| Total equity and liabilities | 10/49 | €49,104 | €58,098 | +€8,994 | +18.3% |
| Equity | 10/15 | €38,955 | €50,709 | +€11,754 | +30.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,000 | €48,000 | +€12,000 | +33.3% |
| Distributable reserves | 133 | €36,000 | €48,000 | +€12,000 | +33.3% |
| Profit (loss) carried forward | 14 | €455 | €209 | -€246 | -54.0% |
| Amounts payable | 17/49 | €10,149 | €7,389 | -€2,760 | -27.2% |
| Amounts payable within one year | 42/48 | €10,149 | €7,389 | -€2,760 | -27.2% |
| Trade debts | 44 | €1,438 | €1,343 | -€95 | -6.6% |
| Suppliers | 440/4 | €1,438 | €1,343 | -€95 | -6.6% |
| Taxes, remuneration and social security | 45 | €7,861 | €6,046 | -€1,815 | -23.1% |
| Taxes | 450/3 | €7,861 | €6,046 | -€1,815 | -23.1% |
| Other amounts payable | 47/48 | €850 | €0 | -€850 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €952 | €2,478 | +€1,526 | +160% |
| Other operating charges | 640/8 | €340 | €614 | +€274 | +80.6% |
| Gross operating margin | 9900 | €25,556 | €21,205 | -€4,350 | -17.0% |
| Operating profit (loss) | 9901 | €24,263 | €18,114 | -€6,150 | -25.3% |
| Financial income | 75/76B | €63 | €434 | +€371 | +594% |
| Recurring financial income | 75 | €63 | €434 | +€371 | +594% |
| Financial charges | 65/66B | €3,288 | €2,698 | -€590 | -17.9% |
| Recurring financial charges | 65 | €3,288 | €2,698 | -€590 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €21,038 | €15,850 | -€5,188 | -24.7% |
| Income taxes | 67/77 | €5,066 | €4,096 | -€971 | -19.2% |
| Profit (loss) for the period | 9904 | €15,972 | €11,754 | -€4,218 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,972 | €11,754 | -€4,218 | -26.4% |
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.