WESTORN CONSULT: 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.
WESTORN CONSULT
Largest movements
- Cash +€99,663
up €99,663 (+410%), from €24,281 to €123,944
mainly Net result for the year (+€57,974) and Tax, wage and social debts (+€45,609)
- Tangible fixed assets +€33,419
up €33,419 (+17.1%), from €195,001 to €228,420
of which Furniture and vehicles: +€43,751
- Reserves +€57,974
up €57,974 (+18.8%), from €307,615 to €365,589
of which Distributable reserves: +€57,974
- Tax, wage and social debts +€45,609
up €45,609 (+1,803%), from €2,529 to €48,139
- Debts after one year +€17,934
up €17,934 (+20.3%), from €88,404 to €106,338
- Current portion of long-term debt +€9,352
up €9,352 (+70.6%), from €13,248 to €22,600
- Gross operating margin +€98,720
up €98,720 (+398%), from €24,796 to €123,515
- Taxes +€26,726
up €26,726 (+395%), from €6,774 to €33,499
- Depreciation +€13,009
up €13,009 (+126%), from €10,287 to €23,296
- Financial income -€3,963
down €3,963 (-74.2%), from €5,339 to €1,376
- Other operating charges +€3,531
up €3,531 (+133%), from €2,652 to €6,182
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 | €655,857 | €788,734 | +€132,876 | +20.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €195,001 | €228,420 | +€33,419 | +17.1% |
| Tangible fixed assets | 22/27 | €195,001 | €228,420 | +€33,419 | +17.1% |
| Land and buildings | 22 | €170,295 | €162,208 | -€8,086 | -4.7% |
| Furniture and vehicles | 24 | €12,751 | €56,502 | +€43,751 | +343% |
| Other tangible fixed assets | 26 | €11,955 | €9,710 | -€2,245 | -18.8% |
| Current assets | 29/58 | €460,856 | €560,313 | +€99,457 | +21.6% |
| Amounts receivable after more than one year | 29 | €186,409 | €186,409 | = | 0.0% |
| Other amounts receivable | 291 | €186,409 | €186,409 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,309 | €51,995 | +€4,685 | +9.9% |
| Trade receivables | 40 | €31,896 | €19,020 | -€12,876 | -40.4% |
| Other amounts receivable | 41 | €15,413 | €32,975 | +€17,562 | +114% |
| Current investments | 50/53 | €195,141 | €191,438 | -€3,703 | -1.9% |
| Cash at bank and in hand | 54/58 | €24,281 | €123,944 | +€99,663 | +410% |
| Deferred charges and accrued income | 490/1 | €7,716 | €6,528 | -€1,188 | -15.4% |
| Total equity and liabilities | 10/49 | €655,857 | €788,734 | +€132,876 | +20.3% |
| Equity | 10/15 | €531,956 | €589,930 | +€57,974 | +10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €307,615 | €365,589 | +€57,974 | +18.8% |
| Tax-exempt reserves | 132 | €81,900 | €81,900 | = | 0.0% |
| Distributable reserves | 133 | €225,715 | €283,689 | +€57,974 | +25.7% |
| Profit (loss) carried forward | 14 | €218,141 | €218,141 | = | 0.0% |
| Amounts payable | 17/49 | €123,901 | €198,803 | +€74,902 | +60.5% |
| Amounts payable after more than one year | 17 | €88,404 | €106,338 | +€17,934 | +20.3% |
| Financial debts | 170/4 | €88,404 | €106,338 | +€17,934 | +20.3% |
| Amounts payable within one year | 42/48 | €35,497 | €91,133 | +€55,636 | +157% |
| Current portion of amounts payable after more than one year | 42 | €13,248 | €22,600 | +€9,352 | +70.6% |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Credit institutions | 430/8 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €4,545 | €5,394 | +€849 | +18.7% |
| Suppliers | 440/4 | €4,545 | €5,394 | +€849 | +18.7% |
| Taxes, remuneration and social security | 45 | €2,529 | €48,139 | +€45,609 | +1,803% |
| Taxes | 450/3 | €2,529 | €48,139 | +€45,609 | +1,803% |
| Other amounts payable | 47/48 | €175 | - | -€175 | |
| Accrued charges and deferred income | 492/3 | - | €1,333 | +€1,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,287 | €23,296 | +€13,009 | +126% |
| Other operating charges | 640/8 | €2,652 | €6,182 | +€3,531 | +133% |
| Non-recurring operating charges | 66A | €580 | - | -€580 | |
| Gross operating margin | 9900 | €24,796 | €123,515 | +€98,720 | +398% |
| Operating profit (loss) | 9901 | €11,277 | €94,037 | +€82,760 | +734% |
| Financial income | 75/76B | €5,339 | €1,376 | -€3,963 | -74.2% |
| Recurring financial income | 75 | €5,339 | €1,376 | -€3,963 | -74.2% |
| Financial charges | 65/66B | €2,477 | €3,940 | +€1,463 | +59.1% |
| Recurring financial charges | 65 | €2,477 | €3,940 | +€1,463 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €14,140 | €91,473 | +€77,333 | +547% |
| Income taxes | 67/77 | €6,774 | €33,499 | +€26,726 | +395% |
| Profit (loss) for the period | 9904 | €7,366 | €57,974 | +€50,608 | +687% |
| Profit (loss) for the period to be appropriated | 9905 | €7,366 | €57,974 | +€50,608 | +687% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.