WETZELS 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.
WETZELS CONSULTING
Largest movements
- Current investments +€6,249
up €6,249 (+9.6%), from €65,004 to €71,253
- Cash -€4,659
down €4,659 (-3.4%), from €136,851 to €132,192
mainly Contributions, distributions and other (-€25,547) and Current investments (-€6,249)
- Tangible fixed assets +€4,077
up €4,077 (+452%), from €902 to €4,978
- Deferred charges and accrued income -€2,902
down €2,902 (-58.7%), from €4,941 to €2,039
- Receivables within one year +€2,821
up €2,821 (+27.0%), from €10,436 to €13,257
- Reserves +€11,630
up €11,630 (+7.7%), from €150,701 to €162,331
- Other debts -€5,195
down €5,195 (-14.9%), from €34,771 to €29,576
- Gross operating margin -€747
down €747 (-1.4%), from €52,829 to €52,082
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 | €218,733 | €224,319 | +€5,586 | +2.6% |
| Fixed assets | 21/28 | €1,502 | €5,578 | +€4,077 | +271% |
| Tangible fixed assets | 22/27 | €902 | €4,978 | +€4,077 | +452% |
| Furniture and vehicles | 24 | €902 | €4,978 | +€4,077 | +452% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €217,232 | €218,741 | +€1,509 | +0.7% |
| Amounts receivable within one year | 40/41 | €10,436 | €13,257 | +€2,821 | +27.0% |
| Trade receivables | 40 | €10,436 | €13,257 | +€2,821 | +27.0% |
| Current investments | 50/53 | €65,004 | €71,253 | +€6,249 | +9.6% |
| Cash at bank and in hand | 54/58 | €136,851 | €132,192 | -€4,659 | -3.4% |
| Deferred charges and accrued income | 490/1 | €4,941 | €2,039 | -€2,902 | -58.7% |
| Total equity and liabilities | 10/49 | €218,733 | €224,319 | +€5,586 | +2.6% |
| Equity | 10/15 | €163,101 | €174,731 | +€11,630 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €150,701 | €162,331 | +€11,630 | +7.7% |
| Distributable reserves | 133 | €150,701 | €162,331 | +€11,630 | +7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,632 | €49,588 | -€6,044 | -10.9% |
| Amounts payable within one year | 42/48 | €55,418 | €49,342 | -€6,076 | -11.0% |
| Trade debts | 44 | €187 | €179 | -€8 | -4.4% |
| Suppliers | 440/4 | €187 | €179 | -€8 | -4.4% |
| Taxes, remuneration and social security | 45 | €20,461 | €19,588 | -€873 | -4.3% |
| Taxes | 450/3 | €17,718 | €16,877 | -€841 | -4.7% |
| Remuneration and social security | 454/9 | €2,743 | €2,711 | -€32 | -1.2% |
| Other amounts payable | 47/48 | €34,771 | €29,576 | -€5,195 | -14.9% |
| Accrued charges and deferred income | 492/3 | €214 | €246 | +€32 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €809 | €987 | +€178 | +22.0% |
| Other operating charges | 640/8 | €235 | €252 | +€17 | +7.2% |
| Gross operating margin | 9900 | €52,829 | €52,082 | -€747 | -1.4% |
| Operating profit (loss) | 9901 | €51,785 | €50,843 | -€942 | -1.8% |
| Financial income | 75/76B | €871 | €1,124 | +€253 | +29.0% |
| Recurring financial income | 75 | €871 | €1,017 | +€146 | +16.7% |
| Non-recurring financial income | 76B | - | €107 | +€107 | |
| Financial charges | 65/66B | €626 | €443 | -€184 | -29.3% |
| Recurring financial charges | 65 | €626 | €443 | -€184 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €52,030 | €51,525 | -€505 | -1.0% |
| Income taxes | 67/77 | €14,712 | €14,348 | -€364 | -2.5% |
| Profit (loss) for the period | 9904 | €37,318 | €37,177 | -€141 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,318 | €37,177 | -€141 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.