WESTHOMES CONSULTING: what changed
WESTHOMES CONSULTING
Largest movements
- Tangible fixed assets -€11,335
down €11,335 (-11.0%), from €102,841 to €91,506
of which Land and buildings: -€6,067
- Cash +€2,253
up €2,253 (+134%), from €1,686 to €3,939
mainly Depreciation (+€11,335) and Trade debts (+€69)
- Profit (loss) carried forward -€4,958
down €4,958 (-26.4%), from -€18,807 to -€23,765
- Other debts -€3,078
down €3,078 (-6.9%), from €44,324 to €41,246
- Gross operating margin +€4,827
up €4,827 (+64.9%), from €7,438 to €12,265
- Depreciation -€3,316
down €3,316 (-22.6%), from €14,651 to €11,335
- Financial charges -€660
down €660 (-17.5%), from €3,778 to €3,117
- Taxes +€156
up €156 (+78.3%), from €199 to €355
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,808 | €99,128 | -€8,680 | -8.1% |
| Fixed assets | 21/28 | €102,841 | €91,506 | -€11,335 | -11.0% |
| Tangible fixed assets | 22/27 | €102,841 | €91,506 | -€11,335 | -11.0% |
| Land and buildings | 22 | €97,573 | €91,506 | -€6,067 | -6.2% |
| Furniture and vehicles | 24 | €5,268 | - | -€5,268 | |
| Current assets | 29/58 | €4,966 | €7,622 | +€2,656 | +53.5% |
| Amounts receivable within one year | 40/41 | €1,730 | €2,039 | +€309 | +17.9% |
| Trade receivables | 40 | €1,730 | €97 | -€1,634 | -94.4% |
| Other amounts receivable | 41 | - | €1,942 | +€1,942 | |
| Cash at bank and in hand | 54/58 | €1,686 | €3,939 | +€2,253 | +134% |
| Deferred charges and accrued income | 490/1 | €1,550 | €1,644 | +€93 | +6.0% |
| Total equity and liabilities | 10/49 | €107,808 | €99,128 | -€8,680 | -8.1% |
| Equity | 10/15 | €49,393 | €44,435 | -€4,958 | -10.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,807 | -€23,765 | -€4,958 | -26.4% |
| Amounts payable | 17/49 | €58,415 | €54,693 | -€3,722 | -6.4% |
| Amounts payable within one year | 42/48 | €58,415 | €54,693 | -€3,722 | -6.4% |
| Trade debts | 44 | €12,462 | €12,531 | +€69 | +0.6% |
| Suppliers | 440/4 | €12,462 | €12,531 | +€69 | +0.6% |
| Taxes, remuneration and social security | 45 | €1,628 | €915 | -€713 | -43.8% |
| Taxes | 450/3 | €1,628 | €915 | -€713 | -43.8% |
| Other amounts payable | 47/48 | €44,324 | €41,246 | -€3,078 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,651 | €11,335 | -€3,316 | -22.6% |
| Other operating charges | 640/8 | €2,352 | €2,416 | +€64 | +2.7% |
| Gross operating margin | 9900 | €7,438 | €12,265 | +€4,827 | +64.9% |
| Operating profit (loss) | 9901 | -€9,565 | -€1,486 | +€8,079 | +84.5% |
| Financial charges | 65/66B | €3,778 | €3,117 | -€660 | -17.5% |
| Recurring financial charges | 65 | €3,778 | €3,117 | -€660 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,342 | -€4,603 | +€8,739 | +65.5% |
| Income taxes | 67/77 | €199 | €355 | +€156 | +78.3% |
| Profit (loss) for the period | 9904 | -€13,541 | -€4,958 | +€8,584 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,541 | -€4,958 | +€8,584 | +63.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.