WGR CONSULTING: what changed
Two fiscal 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.
WGR CONSULTING
Largest movements
- Cash -€5,881
down €5,881 (-33.8%), from €17,400 to €11,519
mainly Net result for the year (-€3,089) and Tax, wage and social debts (-€2,268)
- Receivables within one year +€361
up €361 (+2.7%), from €13,574 to €13,935
of which Other amounts receivable: +€515
- Profit (loss) carried forward -€3,089
down €3,089 (-71.9%), from €4,294 to €1,205
- Tax, wage and social debts -€2,268
down €2,268 (-16.0%), from €14,193 to €11,925
of which Taxes: -€2,268
- Gross operating margin -€8,948
down €8,948 (-83.9%), from €10,670 to €1,722
- Taxes -€1,784
down €1,784 (-52.2%), from €3,418 to €1,634
- Other operating charges +€734
up €734 (+108.6%), from €676 to €1,410
- Financial charges -€437
down €437 (-19.8%), from €2,203 to €1,767
- Financial income -€124
no longer reported in 2025 (was €124)
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.
Cash bridge derived
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 | €31,171 | €25,654 | -€5,517 | -17.7% |
| Current assets | 29/58 | €31,171 | €25,654 | -€5,517 | -17.7% |
| Amounts receivable within one year | 40/41 | €13,574 | €13,935 | +€361 | +2.7% |
| Trade receivables | 40 | €9,674 | €9,520 | -€154 | -1.6% |
| Other amounts receivable | 41 | €3,900 | €4,415 | +€515 | +13.2% |
| Cash at bank and in hand | 54/58 | €17,400 | €11,519 | -€5,881 | -33.8% |
| Deferred charges and accrued income | 490/1 | €197 | €200 | +€4 | +1.9% |
| Total equity and liabilities | 10/49 | €31,171 | €25,654 | -€5,517 | -17.7% |
| Equity | 10/15 | €14,294 | €11,205 | -€3,089 | -21.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,294 | €1,205 | -€3,089 | -71.9% |
| Amounts payable | 17/49 | €16,877 | €14,449 | -€2,428 | -14.4% |
| Amounts payable within one year | 42/48 | €16,877 | €14,449 | -€2,428 | -14.4% |
| Trade debts | 44 | €2,684 | €2,524 | -€160 | -5.9% |
| Suppliers | 440/4 | €2,684 | €2,524 | -€160 | -5.9% |
| Taxes, remuneration and social security | 45 | €14,193 | €11,925 | -€2,268 | -16.0% |
| Taxes | 450/3 | €11,893 | €9,625 | -€2,268 | -19.1% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other operating charges | 640/8 | €676 | €1,410 | +€734 | +108.6% |
| Gross operating margin | 9900 | €10,670 | €1,722 | -€8,948 | -83.9% |
| Operating profit (loss) | 9901 | €9,994 | €312 | -€9,682 | -96.9% |
| Financial income | 75/76B | €124 | - | -€124 | |
| Recurring financial income | 75 | €124 | - | -€124 | |
| Financial charges | 65/66B | €2,203 | €1,767 | -€437 | -19.8% |
| Recurring financial charges | 65 | €2,203 | €1,767 | -€437 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €7,915 | -€1,455 | -€9,370 | |
| Income taxes | 67/77 | €3,418 | €1,634 | -€1,784 | -52.2% |
| Profit (loss) for the period | 9904 | €4,497 | -€3,089 | -€7,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,497 | -€3,089 | -€7,585 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.