WESRA CONSULTANCY: 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.
WESRA CONSULTANCY
Largest movements
- Deferred charges and accrued income +€14,484
up €14,484 (+17.3%), from €83,568 to €98,052
- Tangible fixed assets -€13,333
down €13,333 (-5.0%), from €264,503 to €251,170
of which Land and buildings: -€13,147
- Reserves +€13,131
up €13,131 (+23.3%), from €56,300 to €69,431
- Gross operating margin -€3,007
down €3,007 (-7.4%), from €40,571 to €37,563
- Taxes -€583
down €583 (-7.2%), from €8,109 to €7,526
- Financial charges -€562
down €562 (-3.3%), from €16,871 to €16,308
- Depreciation -€550
down €550 (-4.0%), from €13,883 to €13,333
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €815,852 | €822,057 | +€6,205 | +0.8% |
| Fixed assets | 21/28 | €264,503 | €251,170 | -€13,333 | -5.0% |
| Tangible fixed assets | 22/27 | €264,503 | €251,170 | -€13,333 | -5.0% |
| Land and buildings | 22 | €264,317 | €251,170 | -€13,147 | -5.0% |
| Furniture and vehicles | 24 | €186 | - | -€186 | |
| Current assets | 29/58 | €551,349 | €570,887 | +€19,538 | +3.5% |
| Amounts receivable after more than one year | 29 | €420,000 | €420,000 | = | 0.0% |
| Other amounts receivable | 291 | €420,000 | €420,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,781 | €52,835 | +€5,054 | +10.6% |
| Trade receivables | 40 | €6,532 | €6,754 | +€223 | +3.4% |
| Other amounts receivable | 41 | €41,249 | €46,080 | +€4,831 | +11.7% |
| Deferred charges and accrued income | 490/1 | €83,568 | €98,052 | +€14,484 | +17.3% |
| Total equity and liabilities | 10/49 | €815,852 | €822,057 | +€6,205 | +0.8% |
| Equity | 10/15 | €187,286 | €200,417 | +€13,131 | +7.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €56,300 | €69,431 | +€13,131 | +23.3% |
| Distributable reserves | 133 | €56,300 | €69,431 | +€13,131 | +23.3% |
| Provisions and deferred taxes | 16 | €275,600 | €275,600 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €275,600 | €275,600 | = | 0.0% |
| Pensions and similar obligations | 160 | - | €275,600 | +€275,600 | |
| Major repairs and maintenance | 162 | €275,600 | - | -€275,600 | |
| Amounts payable | 17/49 | €352,966 | €346,040 | -€6,926 | -2.0% |
| Amounts payable after more than one year | 17 | €275,047 | €267,202 | -€7,846 | -2.9% |
| Financial debts | 170/4 | €275,047 | €267,202 | -€7,846 | -2.9% |
| Amounts payable within one year | 42/48 | €53,147 | €54,901 | +€1,755 | +3.3% |
| Financial debts | 43 | €26,392 | €28,907 | +€2,515 | +9.5% |
| Credit institutions | 430/8 | €26,392 | €28,907 | +€2,515 | +9.5% |
| Trade debts | 44 | €8,039 | €7,595 | -€444 | -5.5% |
| Suppliers | 440/4 | €8,039 | €7,595 | -€444 | -5.5% |
| Taxes, remuneration and social security | 45 | €18,715 | €18,399 | -€316 | -1.7% |
| Taxes | 450/3 | €18,715 | €18,399 | -€316 | -1.7% |
| Accrued charges and deferred income | 492/3 | €24,772 | €23,937 | -€835 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,883 | €13,333 | -€550 | -4.0% |
| Other operating charges | 640/8 | €3,219 | €3,512 | +€294 | +9.1% |
| Gross operating margin | 9900 | €40,571 | €37,563 | -€3,007 | -7.4% |
| Operating profit (loss) | 9901 | €23,469 | €20,718 | -€2,751 | -11.7% |
| Financial income | 75/76B | €16,157 | €16,248 | +€91 | +0.6% |
| Recurring financial income | 75 | €16,157 | €16,248 | +€91 | +0.6% |
| Financial charges | 65/66B | €16,871 | €16,308 | -€562 | -3.3% |
| Recurring financial charges | 65 | €16,871 | €16,308 | -€562 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €22,755 | €20,657 | -€2,098 | -9.2% |
| Income taxes | 67/77 | €8,109 | €7,526 | -€583 | -7.2% |
| Profit (loss) for the period | 9904 | €14,646 | €13,131 | -€1,515 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,646 | €13,131 | -€1,515 | -10.3% |
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 18 October 2026 via checked.be.