WG-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.
WG-consult
Largest movements
- Receivables within one year +€10,638
up €10,638 (+68.7%), from €15,479 to €26,117
- Cash -€7,893
down €7,893 (-62.9%), from €12,545 to €4,652
mainly Net result for the year (-€14,670) and Receivables within one year (-€10,638)
- Deferred charges and accrued income -€3,145
down €3,145 (-66.1%), from €4,761 to €1,616
- Tangible fixed assets -€2,031
down €2,031 (-26.7%), from €7,602 to €5,572
of which Land and buildings: -€1,080
- Profit (loss) carried forward -€14,670
down €14,670 (-38.4%), from -€38,251 to -€52,921
- Other debts +€12,807
up €12,807 (+30.1%), from €42,582 to €55,389
- Tax, wage and social debts -€1,649
down €1,649 (-21.9%), from €7,530 to €5,881
of which Taxes: -€1,302
- Trade debts +€1,090
up €1,090 (+26.6%), from €4,105 to €5,195
- Gross operating margin -€11,037
down €11,037, from €446 to -€10,592
- Other operating charges -€788
down €788 (-32.3%), from €2,442 to €1,653
- Depreciation +€523
up €523 (+34.6%), from €1,508 to €2,031
- Financial charges -€273
down €273 (-56.3%), from €485 to €212
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 | €40,388 | €37,957 | -€2,432 | -6.0% |
| Fixed assets | 21/28 | €7,602 | €5,572 | -€2,031 | -26.7% |
| Tangible fixed assets | 22/27 | €7,602 | €5,572 | -€2,031 | -26.7% |
| Land and buildings | 22 | €4,673 | €3,593 | -€1,080 | -23.1% |
| Plant, machinery and equipment | 23 | €811 | €348 | -€464 | -57.1% |
| Furniture and vehicles | 24 | €2,118 | €1,631 | -€487 | -23.0% |
| Current assets | 29/58 | €32,786 | €32,385 | -€401 | -1.2% |
| Amounts receivable within one year | 40/41 | €15,479 | €26,117 | +€10,638 | +68.7% |
| Trade receivables | 40 | €15,479 | €26,117 | +€10,638 | +68.7% |
| Cash at bank and in hand | 54/58 | €12,545 | €4,652 | -€7,893 | -62.9% |
| Deferred charges and accrued income | 490/1 | €4,761 | €1,616 | -€3,145 | -66.1% |
| Total equity and liabilities | 10/49 | €40,388 | €37,957 | -€2,432 | -6.0% |
| Equity | 10/15 | -€13,843 | -€28,513 | -€14,670 | -106% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,208 | €18,208 | = | 0.0% |
| 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 | €16,348 | €16,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,251 | -€52,921 | -€14,670 | -38.4% |
| Amounts payable | 17/49 | €54,231 | €66,470 | +€12,239 | +22.6% |
| Amounts payable within one year | 42/48 | €54,217 | €66,465 | +€12,248 | +22.6% |
| Trade debts | 44 | €4,105 | €5,195 | +€1,090 | +26.6% |
| Suppliers | 440/4 | €4,105 | €5,195 | +€1,090 | +26.6% |
| Taxes, remuneration and social security | 45 | €7,530 | €5,881 | -€1,649 | -21.9% |
| Taxes | 450/3 | €5,183 | €3,881 | -€1,302 | -25.1% |
| Remuneration and social security | 454/9 | €2,348 | €2,000 | -€348 | -14.8% |
| Other amounts payable | 47/48 | €42,582 | €55,389 | +€12,807 | +30.1% |
| Accrued charges and deferred income | 492/3 | €14 | €5 | -€9 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,508 | €2,031 | +€523 | +34.6% |
| Other operating charges | 640/8 | €2,442 | €1,653 | -€788 | -32.3% |
| Gross operating margin | 9900 | €446 | -€10,592 | -€11,037 | |
| Operating profit (loss) | 9901 | -€3,504 | -€14,276 | -€10,772 | -307% |
| Financial income | 75/76B | €1 | €39 | +€38 | +3,912% |
| Recurring financial income | 75 | €1 | €39 | +€38 | +3,912% |
| Financial charges | 65/66B | €485 | €212 | -€273 | -56.3% |
| Recurring financial charges | 65 | €485 | €212 | -€273 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,988 | -€14,448 | -€10,460 | -262% |
| Income taxes | 67/77 | €245 | €222 | -€23 | -9.2% |
| Profit (loss) for the period | 9904 | -€4,233 | -€14,670 | -€10,437 | -247% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,233 | -€14,670 | -€10,437 | -247% |
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 15 October 2026 via checked.be.