Weston & Dyrham Consult: what changed
What changed
Weston & Dyrham Consult
NACE 69.209, Other tax advisory services
filed annual accounts (NBB)
Net result for the year
€493,707
2024 · €282,186+€211,521
Equity
€2.1m
2024 · €1.6m+€493,707
Cash
€39,362
2024 · €62,292-€22,930
Balance sheet total
€2.6m
2024 · €2.2m+€447,056
Largest movements
Assets
- Tangible fixed assets +€257,683
up €257,683 (+51.9%), from €496,775 to €754,458
of which Land and buildings: +€449,672
- Receivables within one year +€211,888
up €211,888 (+15.8%), from €1.3m to €1.6m
of which Other amounts receivable: +€174,147
Equity and liabilities
- Reserves +€493,707
up €493,707 (+30.4%), from €1.6m to €2.1m
of which Distributable reserves: +€325,307
- Other debts -€180,500
down €180,500 (-100%), from €180,500 to €0
- Tax, wage and social debts +€90,424
up €90,424 (+161%), from €56,097 to €146,521
- Trade debts +€26,565
up €26,565 (+547%), from €4,859 to €31,424
Income statement
- Gross operating margin +€202,576
up €202,576 (+56.2%), from €360,229 to €562,805
- Taxes +€86,390
up €86,390 (+84.9%), from €101,774 to €188,164
- Financial income +€63,100
up €63,100 (+85.0%), from €74,248 to €137,347
- Other operating charges -€37,248
down €37,248 (-97.3%), from €38,280 to €1,031
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.
Result 2024
€282,186
Gross operating margin
+€202,576
Depreciation
-€3,614
Other operating charges
+€37,248
Financial income
+€63,100
Financial charges
-€1,399
Taxes
-€86,390
Result 2025
€493,707
raises the resultlowers the result
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.
From operations
+€216,589
Investment
-€261,897
Financing
+€22,378
Cash 2024
€62,292
From operations (derived)
+€216,589
Net result for the year
+€493,707
Depreciation
+€4,213
Receivables within one year
-€211,888
Deferred charges and accrued income
-€414
Trade debts
+€26,565
Tax, wage and social debts
+€90,424
Other debts
-€180,500
Accrued charges and deferred income
-€5,519
Investment (derived)
-€261,897
Investment in fixed assets (net)
-€261,897
Financing
+€22,378
Debts after one year
+€21,230
Current portion of long-term debt
+€1,148
Cash 2025
€39,362
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,189,690 | €2,636,745 | +€447,056 | +20.4% |
| Fixed assets | 21/28 | €499,254 | €756,937 | +€257,683 | +51.6% |
| Tangible fixed assets | 22/27 | €496,775 | €754,458 | +€257,683 | +51.9% |
| Land and buildings | 22 | €275,175 | €724,847 | +€449,672 | +163% |
| Furniture and vehicles | 24 | €0 | €29,611 | +€29,611 | |
| Assets under construction and advance payments | 27 | €221,600 | €0 | -€221,600 | -100% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €1,690,436 | €1,879,808 | +€189,372 | +11.2% |
| Amounts receivable within one year | 40/41 | €1,339,181 | €1,551,069 | +€211,888 | +15.8% |
| Trade receivables | 40 | €650 | €38,391 | +€37,741 | +5,806% |
| Other amounts receivable | 41 | €1,338,531 | €1,512,679 | +€174,147 | +13.0% |
| Current investments | 50/53 | €288,963 | €288,963 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,292 | €39,362 | -€22,930 | -36.8% |
| Deferred charges and accrued income | 490/1 | €0 | €414 | +€414 | |
| Total equity and liabilities | 10/49 | €2,189,690 | €2,636,745 | +€447,056 | +20.4% |
| Equity | 10/15 | €1,637,233 | €2,130,939 | +€493,707 | +30.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,624,833 | €2,118,539 | +€493,707 | +30.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €315,750 | €484,150 | +€168,400 | +53.3% |
| Distributable reserves | 133 | €1,307,223 | €1,632,529 | +€325,307 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €552,457 | €505,806 | -€46,651 | -8.4% |
| Amounts payable after more than one year | 17 | €246,987 | €268,217 | +€21,230 | +8.6% |
| Financial debts | 170/4 | €246,987 | €268,217 | +€21,230 | +8.6% |
| Amounts payable within one year | 42/48 | €293,997 | €231,634 | -€62,363 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €52,542 | €53,689 | +€1,148 | +2.2% |
| Trade debts | 44 | €4,859 | €31,424 | +€26,565 | +547% |
| Suppliers | 440/4 | €4,859 | €31,424 | +€26,565 | +547% |
| Taxes, remuneration and social security | 45 | €56,097 | €146,521 | +€90,424 | +161% |
| Taxes | 450/3 | €56,097 | €146,521 | +€90,424 | +161% |
| Other amounts payable | 47/48 | €180,500 | €0 | -€180,500 | -100% |
| Accrued charges and deferred income | 492/3 | €11,473 | €5,955 | -€5,519 | -48.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €599 | €4,213 | +€3,614 | +603% |
| Other operating charges | 640/8 | €38,280 | €1,031 | -€37,248 | -97.3% |
| Gross operating margin | 9900 | €360,229 | €562,805 | +€202,576 | +56.2% |
| Operating profit (loss) | 9901 | €321,350 | €557,561 | +€236,210 | +73.5% |
| Financial income | 75/76B | €74,248 | €137,347 | +€63,100 | +85.0% |
| Recurring financial income | 75 | €74,248 | €137,347 | +€63,100 | +85.0% |
| Financial charges | 65/66B | €11,638 | €13,037 | +€1,399 | +12.0% |
| Recurring financial charges | 65 | €11,638 | €13,037 | +€1,399 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €383,959 | €681,871 | +€297,911 | +77.6% |
| Income taxes | 67/77 | €101,774 | €188,164 | +€86,390 | +84.9% |
| Profit (loss) for the period | 9904 | €282,186 | €493,707 | +€211,521 | +75.0% |
| Transfer to tax-exempt reserves | 689 | €168,400 | €168,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €113,786 | €325,307 | +€211,521 | +186% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.