WI 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.
WI Consult
Largest movements
- Financial fixed assets +€460,001
up €460,001 (+92.5%), from €497,031 to €957,032
- Cash +€137,060
up €137,060 (+211%), from €65,075 to €202,136
mainly Other debts (+€270,234) and Debts after one year (+€115,364)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Other debts +€270,234
up €270,234 (+264%), from €102,271 to €372,505
- Debts after one year +€115,364
up €115,364 (+114%), from €101,640 to €217,003
- Profit (loss) carried forward +€71,420
up €71,420 (+13.5%), from €527,465 to €598,885
- Current portion of long-term debt +€26,071
up €26,071 (+664%), from €3,925 to €29,996
- Financial income -€28,939
down €28,939 (-50.3%), from €57,551 to €28,612
- Gross operating margin +€4,740
up €4,740 (+6.7%), from €71,157 to €75,897
- Financial charges +€859
up €859 (+10.1%), from €8,492 to €9,351
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 | €785,107 | €1,269,046 | +€483,939 | +61.6% |
| Fixed assets | 21/28 | €511,803 | €965,138 | +€453,335 | +88.6% |
| Tangible fixed assets | 22/27 | €14,772 | €8,106 | -€6,666 | -45.1% |
| Land and buildings | 22 | €3,257 | €2,647 | -€610 | -18.7% |
| Plant, machinery and equipment | 23 | €5,035 | €3,700 | -€1,336 | -26.5% |
| Furniture and vehicles | 24 | €6,480 | €1,759 | -€4,721 | -72.9% |
| Financial fixed assets | 28 | €497,031 | €957,032 | +€460,001 | +92.5% |
| Current assets | 29/58 | €273,304 | €303,909 | +€30,604 | +11.2% |
| Amounts receivable within one year | 40/41 | €8,229 | €1,773 | -€6,456 | -78.5% |
| Trade receivables | 40 | - | €1,245 | +€1,245 | |
| Other amounts receivable | 41 | €8,229 | €528 | -€7,701 | -93.6% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €65,075 | €202,136 | +€137,060 | +211% |
| Total equity and liabilities | 10/49 | €785,107 | €1,269,046 | +€483,939 | +61.6% |
| Equity | 10/15 | €571,465 | €642,885 | +€71,420 | +12.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Contributions outside capital | 11 | €40,000 | €40,000 | = | 0.0% |
| Other | 1109/19 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €527,465 | €598,885 | +€71,420 | +13.5% |
| Amounts payable | 17/49 | €213,642 | €626,161 | +€412,519 | +193% |
| Amounts payable after more than one year | 17 | €101,640 | €217,003 | +€115,364 | +114% |
| Financial debts | 170/4 | €101,640 | €217,003 | +€115,364 | +114% |
| Amounts payable within one year | 42/48 | €108,513 | €405,111 | +€296,598 | +273% |
| Current portion of amounts payable after more than one year | 42 | €3,925 | €29,996 | +€26,071 | +664% |
| Trade debts | 44 | €132 | €464 | +€333 | +253% |
| Suppliers | 440/4 | €132 | €464 | +€333 | +253% |
| Taxes, remuneration and social security | 45 | €2,186 | €2,146 | -€40 | -1.8% |
| Taxes | 450/3 | €2,186 | €2,146 | -€40 | -1.8% |
| Other amounts payable | 47/48 | €102,271 | €372,505 | +€270,234 | +264% |
| Accrued charges and deferred income | 492/3 | €3,490 | €4,047 | +€557 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,424 | €6,666 | +€243 | +3.8% |
| Other operating charges | 640/8 | €867 | €905 | +€38 | +4.4% |
| Gross operating margin | 9900 | €71,157 | €75,897 | +€4,740 | +6.7% |
| Operating profit (loss) | 9901 | €63,867 | €68,326 | +€4,459 | +7.0% |
| Financial income | 75/76B | €57,551 | €28,612 | -€28,939 | -50.3% |
| Recurring financial income | 75 | €57,551 | €28,612 | -€28,939 | -50.3% |
| Financial charges | 65/66B | €8,492 | €9,351 | +€859 | +10.1% |
| Recurring financial charges | 65 | €8,492 | €9,351 | +€859 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €112,925 | €87,587 | -€25,339 | -22.4% |
| Income taxes | 67/77 | €15,970 | €16,166 | +€197 | +1.2% |
| Profit (loss) for the period | 9904 | €96,955 | €71,420 | -€25,535 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,955 | €71,420 | -€25,535 | -26.3% |
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 17 October 2026 via checked.be.