West Engineering & 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.
West Engineering & Consulting
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€10,910
down €10,910 (-0.5%), from -€2.0m to -€2.1m
- Other debts +€10,628
up €10,628 (+2.2%), from €478,648 to €489,276
- Gross operating margin +€13,169
up €13,169 (+69.7%), from -€18,900 to -€5,731
- Other operating charges -€3,429
down €3,429 (-40.2%), from €8,540 to €5,111
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 | €907,773 | €907,592 | -€181 | 0.0% |
| Fixed assets | 21/28 | €905,744 | €905,744 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €905,744 | €905,744 | +€0 | 0.0% |
| Land and buildings | 22 | €816,828 | €816,828 | +€0 | 0.0% |
| Other tangible fixed assets | 26 | €88,916 | €88,916 | -€0 | 0.0% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €2,029 | €1,848 | -€181 | -8.9% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €605 | €416 | -€189 | -31.3% |
| Deferred charges and accrued income | 490/1 | €1,424 | €1,433 | +€9 | +0.6% |
| Total equity and liabilities | 10/49 | €907,773 | €907,592 | -€181 | 0.0% |
| Equity | 10/15 | -€589,787 | -€600,698 | -€10,911 | -1.8% |
| Contributions | 10/11 | €283,863 | €283,863 | -€0 | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Contributions outside capital | 11 | €133,863 | €133,863 | -€0 | 0.0% |
| Share premium | 1100/10 | €133,863 | €133,863 | -€0 | 0.0% |
| Revaluation surpluses | 12 | €579,950 | €579,950 | -€0 | 0.0% |
| Reserves | 13 | €589,872 | €589,872 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €31,587 | €31,587 | -€0 | 0.0% |
| Legal reserve | 130 | €31,587 | €31,587 | -€0 | 0.0% |
| Distributable reserves | 133 | €558,285 | €558,285 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€2,043,472 | -€2,054,382 | -€10,910 | -0.5% |
| Amounts payable | 17/49 | €1,497,560 | €1,508,290 | +€10,730 | +0.7% |
| Amounts payable after more than one year | 17 | €1,016,912 | €1,016,912 | -€0 | 0.0% |
| Financial debts | 170/4 | €1,016,912 | €1,016,912 | -€0 | 0.0% |
| Amounts payable within one year | 42/48 | €480,648 | €491,378 | +€10,730 | +2.2% |
| Trade debts | 44 | - | €103 | +€103 | |
| Suppliers | 440/4 | - | €103 | +€103 | |
| Taxes, remuneration and social security | 45 | €2,000 | €2,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €478,648 | €489,276 | +€10,628 | +2.2% |
| Other operating charges | 640/8 | €8,540 | €5,111 | -€3,429 | -40.2% |
| Gross operating margin | 9900 | -€18,900 | -€5,731 | +€13,169 | +69.7% |
| Operating profit (loss) | 9901 | -€27,440 | -€10,842 | +€16,598 | +60.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €67 | €69 | +€2 | +2.2% |
| Recurring financial charges | 65 | €67 | €69 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,506 | -€10,910 | +€16,596 | +60.3% |
| Profit (loss) for the period | 9904 | -€27,506 | -€10,910 | +€16,596 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,506 | -€10,910 | +€16,596 | +60.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.