Wes Berth 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.
Wes Berth Consult
Largest movements
- Cash -€20,318
down €20,318 (-37.1%), from €54,827 to €34,509
mainly Contributions, distributions and other (-€30,000) and Net result for the year (-€7,790)
- Receivables within one year +€6,785
up €6,785 (+31.2%), from €21,722 to €28,508
of which Other amounts receivable: +€8,331
- Profit (loss) carried forward -€37,790
down €37,790 (-23.1%), from €163,686 to €125,897
- Other debts +€30,000
up €30,000 (+841%), from €3,567 to €33,567
- Tax, wage and social debts -€3,129
down €3,129 (-22.1%), from €14,164 to €11,036
of which Remuneration and social security: -€3,000
- Trade debts -€2,648
down €2,648 (-59.3%), from €4,462 to €1,814
- Gross operating margin -€158,890
down €158,890, from €152,908 to -€5,982
- Taxes -€5,377
down €5,377 (-95.6%), from €5,624 to €247
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 | €186,379 | €173,213 | -€13,166 | -7.1% |
| Fixed assets | 21/28 | €109,000 | €109,000 | = | 0.0% |
| Financial fixed assets | 28 | €109,000 | €109,000 | = | 0.0% |
| Current assets | 29/58 | €77,379 | €64,213 | -€13,166 | -17.0% |
| Amounts receivable within one year | 40/41 | €21,722 | €28,508 | +€6,785 | +31.2% |
| Trade receivables | 40 | €1,546 | - | -€1,546 | |
| Other amounts receivable | 41 | €20,176 | €28,508 | +€8,331 | +41.3% |
| Cash at bank and in hand | 54/58 | €54,827 | €34,509 | -€20,318 | -37.1% |
| Deferred charges and accrued income | 490/1 | €830 | €1,196 | +€366 | +44.1% |
| Total equity and liabilities | 10/49 | €186,379 | €173,213 | -€13,166 | -7.1% |
| Equity | 10/15 | €164,186 | €126,397 | -€37,790 | -23.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,686 | €125,897 | -€37,790 | -23.1% |
| Amounts payable | 17/49 | €22,193 | €46,816 | +€24,623 | +111% |
| Amounts payable within one year | 42/48 | €22,193 | €46,417 | +€24,224 | +109% |
| Trade debts | 44 | €4,462 | €1,814 | -€2,648 | -59.3% |
| Suppliers | 440/4 | €4,462 | €1,814 | -€2,648 | -59.3% |
| Taxes, remuneration and social security | 45 | €14,164 | €11,036 | -€3,129 | -22.1% |
| Taxes | 450/3 | €11,164 | €11,036 | -€129 | -1.2% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €3,567 | €33,567 | +€30,000 | +841% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €1,925 | €1,509 | -€416 | -21.6% |
| Gross operating margin | 9900 | €152,908 | -€5,982 | -€158,890 | |
| Operating profit (loss) | 9901 | €150,983 | -€7,491 | -€158,473 | |
| Financial income | 75/76B | €988 | €1,352 | +€365 | +36.9% |
| Recurring financial income | 75 | €988 | €1,352 | +€365 | +36.9% |
| Financial charges | 65/66B | €1,934 | €1,405 | -€530 | -27.4% |
| Recurring financial charges | 65 | €1,934 | €1,405 | -€530 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €150,036 | -€7,543 | -€157,579 | |
| Income taxes | 67/77 | €5,624 | €247 | -€5,377 | -95.6% |
| Profit (loss) for the period | 9904 | €144,411 | -€7,790 | -€152,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €144,411 | -€7,790 | -€152,201 |
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 15 October 2026 via checked.be.