WH 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.
WH CONSULTING
Largest movements
- Cash -€1,000
down €1,000 (-1.6%), from €61,000 to €60,000
mainly Net result for the year (-€1,607) and Trade debts (-€112)
- Reserves -€1,607
down €1,607 (-2.9%), from €54,688 to €53,081
- Debts after one year +€719
new in 2025: €719
- Gross operating margin +€242
up €242 (+19.0%), from -€1,276 to -€1,034
- Financial charges -€56
down €56 (-50.7%), from €110 to €54
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €61,000 | €60,000 | -€1,000 | -1.6% |
| Current assets | 29/58 | €61,000 | €60,000 | -€1,000 | -1.6% |
| Cash at bank and in hand | 54/58 | €61,000 | €60,000 | -€1,000 | -1.6% |
| Total equity and liabilities | 10/49 | €61,000 | €60,000 | -€1,000 | -1.6% |
| Equity | 10/15 | €60,888 | €59,281 | -€1,607 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,688 | €53,081 | -€1,607 | -2.9% |
| Distributable reserves | 133 | €54,688 | €53,081 | -€1,607 | -2.9% |
| Amounts payable | 17/49 | €112 | €719 | +€607 | +544% |
| Amounts payable after more than one year | 17 | - | €719 | +€719 | |
| Other amounts payable | 178/9 | - | €719 | +€719 | |
| Amounts payable within one year | 42/48 | €112 | - | -€112 | |
| Trade debts | 44 | €112 | - | -€112 | |
| Suppliers | 440/4 | €112 | - | -€112 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,276 | -€1,034 | +€242 | +19.0% |
| Operating profit (loss) | 9901 | -€1,781 | -€1,553 | +€228 | +12.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €110 | €54 | -€56 | -50.7% |
| Recurring financial charges | 65 | €110 | €54 | -€56 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,891 | -€1,607 | +€283 | +15.0% |
| Profit (loss) for the period | 9904 | -€1,891 | -€1,607 | +€283 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,891 | -€1,607 | +€283 | +15.0% |
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 14 October 2026 via checked.be.