WESTCONSULT: 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.
WESTCONSULT
Largest movements
- Receivables after one year -€21,000
down €21,000 (-75.0%), from €28,000 to €7,000
- Tangible fixed assets +€11,483
up €11,483 (+5.9%), from €193,874 to €205,357
of which Land and buildings: +€11,615
- Cash +€11,324
up €11,324 (+4882.9%), from €232 to €11,556
mainly Net result for the year (+€32,375) and Receivables after one year (+€21,000)
- Stocks and contracts -€5,880
down €5,880 (-57.2%), from €10,280 to €4,400
- Reserves -€28,182
down €28,182 (-22.0%), from €128,119 to €99,937
of which Distributable reserves: -€28,182
- Tax, wage and social debts +€11,692
up €11,692 (+79.8%), from €14,652 to €26,343
- Trade debts +€6,889
up €6,889 (+42.0%), from €16,419 to €23,308
- Gross operating margin +€31,707
up €31,707 (+62.7%), from €50,583 to €82,290
- Taxes +€9,369
up €9,369 (+112.7%), from €8,311 to €17,679
- Financial charges +€1,753
up €1,753 (+8.9%), from €19,677 to €21,431
- Other operating charges +€1,260
up €1,260 (+62.0%), from €2,031 to €3,291
- Financial income -€1,254
down €1,254 (-63.3%), from €1,982 to €728
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.
Cash bridge derived
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 | €448,657 | €443,093 | -€5,564 | -1.2% |
| Fixed assets | 21/28 | €193,874 | €205,357 | +€11,483 | +5.9% |
| Tangible fixed assets | 22/27 | €193,874 | €205,357 | +€11,483 | +5.9% |
| Land and buildings | 22 | €188,279 | €199,894 | +€11,615 | +6.2% |
| Plant, machinery and equipment | 23 | €964 | €1,229 | +€266 | +27.6% |
| Furniture and vehicles | 24 | €4,631 | €4,233 | -€398 | -8.6% |
| Current assets | 29/58 | €254,783 | €237,736 | -€17,047 | -6.7% |
| Amounts receivable after more than one year | 29 | €28,000 | €7,000 | -€21,000 | -75.0% |
| Other amounts receivable | 291 | €28,000 | €7,000 | -€21,000 | -75.0% |
| Stocks and contracts in progress | 3 | €10,280 | €4,400 | -€5,880 | -57.2% |
| Stocks | 30/36 | €10,280 | €4,400 | -€5,880 | -57.2% |
| Amounts receivable within one year | 40/41 | €216,195 | €214,710 | -€1,484 | -0.7% |
| Trade receivables | 40 | €19,475 | €6,251 | -€13,224 | -67.9% |
| Other amounts receivable | 41 | €196,720 | €208,459 | +€11,739 | +6.0% |
| Cash at bank and in hand | 54/58 | €232 | €11,556 | +€11,324 | +4882.9% |
| Deferred charges and accrued income | 490/1 | €76 | €69 | -€7 | -9.0% |
| Total equity and liabilities | 10/49 | €448,657 | €443,093 | -€5,564 | -1.2% |
| Equity | 10/15 | €169,722 | €142,097 | -€27,625 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €35,851 | €35,851 | = | 0.0% |
| Reserves | 13 | €128,119 | €99,937 | -€28,182 | -22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,259 | €98,077 | -€28,182 | -22.3% |
| Profit (loss) carried forward | 14 | -€448 | €109 | +€557 | |
| Provisions and deferred taxes | 16 | €36,804 | €36,804 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €36,804 | €36,804 | = | 0.0% |
| Pensions and similar obligations | 160 | €36,804 | €36,804 | = | 0.0% |
| Amounts payable | 17/49 | €242,130 | €264,191 | +€22,061 | +9.1% |
| Amounts payable after more than one year | 17 | €200,980 | €204,343 | +€3,364 | +1.7% |
| Financial debts | 170/4 | €200,980 | €204,343 | +€3,364 | +1.7% |
| Amounts payable within one year | 42/48 | €41,151 | €59,848 | +€18,697 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €6,700 | €10,197 | +€3,496 | +52.2% |
| Financial debts | 43 | €3,380 | - | -€3,380 | |
| Credit institutions | 430/8 | €3,380 | - | -€3,380 | |
| Trade debts | 44 | €16,419 | €23,308 | +€6,889 | +42.0% |
| Suppliers | 440/4 | €16,419 | €23,308 | +€6,889 | +42.0% |
| Taxes, remuneration and social security | 45 | €14,652 | €26,343 | +€11,692 | +79.8% |
| Taxes | 450/3 | €14,652 | €26,343 | +€11,692 | +79.8% |
| Non-recurring operating income | 76A | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,191 | €8,243 | +€1,052 | +14.6% |
| Other operating charges | 640/8 | €2,031 | €3,291 | +€1,260 | +62.0% |
| Gross operating margin | 9900 | €50,583 | €82,290 | +€31,707 | +62.7% |
| Operating profit (loss) | 9901 | €41,361 | €70,757 | +€29,396 | +71.1% |
| Financial income | 75/76B | €1,982 | €728 | -€1,254 | -63.3% |
| Recurring financial income | 75 | €1,982 | €728 | -€1,254 | -63.3% |
| Financial charges | 65/66B | €19,677 | €21,431 | +€1,753 | +8.9% |
| Recurring financial charges | 65 | €19,677 | €21,431 | +€1,753 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €23,665 | €50,055 | +€26,389 | +111.5% |
| Income taxes | 67/77 | €8,311 | €17,679 | +€9,369 | +112.7% |
| Profit (loss) for the period | 9904 | €15,355 | €32,375 | +€17,020 | +110.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,355 | €32,375 | +€17,020 | +110.8% |
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 9 October 2026 via checked.be.