WG 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.
WG Consulting
Largest movements
- Cash -€13,623
down €13,623 (-31.2%), from €43,699 to €30,076
- Tangible fixed assets +€2,655
up €2,655 (+23.6%), from €11,244 to €13,899
of which Furniture and vehicles: +€2,297
- Profit (loss) carried forward -€12,603
down €12,603 (-20.8%), from €60,550 to €47,947
- Tax, wage and social debts +€2,128
up €2,128 (+35.0%), from €6,088 to €8,216
- Trade debts -€1,083
down €1,083 (-85.9%), from €1,261 to €178
- Gross operating margin +€7,874
up €7,874 (+87.5%), from €9,004 to €16,878
- Depreciation +€3,869
up €3,869 (+135%), from €2,859 to €6,728
- Taxes +€268
up €268 (+10.8%), from €2,489 to €2,757
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,900 | €57,342 | -€11,558 | -16.8% |
| Fixed assets | 21/28 | €11,244 | €13,899 | +€2,655 | +23.6% |
| Tangible fixed assets | 22/27 | €11,244 | €13,899 | +€2,655 | +23.6% |
| Plant, machinery and equipment | 23 | €3,627 | €3,986 | +€358 | +9.9% |
| Furniture and vehicles | 24 | €7,617 | €9,914 | +€2,297 | +30.2% |
| Current assets | 29/58 | €57,656 | €43,443 | -€14,213 | -24.7% |
| Amounts receivable within one year | 40/41 | €13,512 | €13,367 | -€145 | -1.1% |
| Trade receivables | 40 | €7,186 | €10,362 | +€3,176 | +44.2% |
| Other amounts receivable | 41 | €6,326 | €3,005 | -€3,321 | -52.5% |
| Cash at bank and in hand | 54/58 | €43,699 | €30,076 | -€13,623 | -31.2% |
| Deferred charges and accrued income | 490/1 | €445 | - | -€445 | |
| Total equity and liabilities | 10/49 | €68,900 | €57,342 | -€11,558 | -16.8% |
| Equity | 10/15 | €61,550 | €48,947 | -€12,603 | -20.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,550 | €47,947 | -€12,603 | -20.8% |
| Amounts payable | 17/49 | €7,350 | €8,395 | +€1,045 | +14.2% |
| Amounts payable within one year | 42/48 | €7,350 | €8,395 | +€1,045 | +14.2% |
| Trade debts | 44 | €1,261 | €178 | -€1,083 | -85.9% |
| Suppliers | 440/4 | €1,261 | €178 | -€1,083 | -85.9% |
| Taxes, remuneration and social security | 45 | €6,088 | €8,216 | +€2,128 | +35.0% |
| Taxes | 450/3 | €6,088 | €8,216 | +€2,128 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,859 | €6,728 | +€3,869 | +135% |
| Other operating charges | 640/8 | €1,182 | €1,217 | +€34 | +2.9% |
| Gross operating margin | 9900 | €9,004 | €16,878 | +€7,874 | +87.5% |
| Operating profit (loss) | 9901 | €4,962 | €8,933 | +€3,971 | +80.0% |
| Financial income | 75/76B | €325 | €159 | -€167 | -51.3% |
| Recurring financial income | 75 | €325 | €159 | -€167 | -51.3% |
| Financial charges | 65/66B | €22 | - | -€22 | |
| Recurring financial charges | 65 | €22 | - | -€22 | |
| Profit (loss) for the period before taxes | 9903 | €5,265 | €9,092 | +€3,826 | +72.7% |
| Income taxes | 67/77 | €2,489 | €2,757 | +€268 | +10.8% |
| Profit (loss) for the period | 9904 | €2,776 | €6,335 | +€3,559 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €2,776 | €6,335 | +€3,559 | +128% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.