WI Consultancy: 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.
WI Consultancy
Largest movements
- Financial fixed assets +€49,440
up €49,440 (+19776.0%), from €250 to €49,690
- Cash +€5,354
up €5,354 (+57.1%), from €9,374 to €14,729
mainly Debts after one year (+€40,951) and Net result for the year (+€10,393)
- Tangible fixed assets -€3,747
down €3,747 (-18.0%), from €20,837 to €17,090
- Debts after one year +€40,951
up €40,951 (+1061.7%), from €3,857 to €44,808
- Reserves +€10,393
up €10,393 (+27.5%), from €37,778 to €48,171
- Current portion of long-term debt +€6,675
up €6,675 (+403.0%), from €1,656 to €8,331
- Trade debts -€4,967
down €4,967 (-73.7%), from €6,742 to €1,775
- Gross operating margin +€3,547
up €3,547 (+18.5%), from €19,205 to €22,751
- Financial charges +€1,116
up €1,116 (+291.6%), from €383 to €1,499
- Depreciation +€826
up €826 (+23.1%), from €3,581 to €4,407
- Other operating charges +€799
up €799 (+180.9%), from €442 to €1,240
- Taxes +€280
up €280 (+5.7%), from €4,937 to €5,217
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 | €64,474 | €116,115 | +€51,641 | +80.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €21,087 | €66,780 | +€45,693 | +216.7% |
| Tangible fixed assets | 22/27 | €20,837 | €17,090 | -€3,747 | -18.0% |
| Plant, machinery and equipment | 23 | €2,878 | €2,357 | -€521 | -18.1% |
| Furniture and vehicles | 24 | €1,335 | €832 | -€503 | -37.7% |
| Leasing and similar rights | 25 | €5,888 | €4,562 | -€1,326 | -22.5% |
| Other tangible fixed assets | 26 | €10,736 | €9,339 | -€1,397 | -13.0% |
| Financial fixed assets | 28 | €250 | €49,690 | +€49,440 | +19776.0% |
| Current assets | 29/58 | €43,387 | €49,335 | +€5,948 | +13.7% |
| Amounts receivable within one year | 40/41 | €32,419 | €33,316 | +€897 | +2.8% |
| Trade receivables | 40 | €26,341 | €25,520 | -€820 | -3.1% |
| Other amounts receivable | 41 | €6,079 | €7,796 | +€1,717 | +28.3% |
| Cash at bank and in hand | 54/58 | €9,374 | €14,729 | +€5,354 | +57.1% |
| Deferred charges and accrued income | 490/1 | €1,594 | €1,290 | -€304 | -19.1% |
| Total equity and liabilities | 10/49 | €64,474 | €116,115 | +€51,641 | +80.1% |
| Equity | 10/15 | €41,778 | €52,171 | +€10,393 | +24.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €37,778 | €48,171 | +€10,393 | +27.5% |
| Distributable reserves | 133 | €37,778 | €48,171 | +€10,393 | +27.5% |
| Amounts payable | 17/49 | €22,697 | €63,945 | +€41,248 | +181.7% |
| Amounts payable after more than one year | 17 | €3,857 | €44,808 | +€40,951 | +1061.7% |
| Financial debts | 170/4 | €3,857 | €44,808 | +€40,951 | +1061.7% |
| Amounts payable within one year | 42/48 | €18,469 | €19,137 | +€668 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €1,656 | €8,331 | +€6,675 | +403.0% |
| Trade debts | 44 | €6,742 | €1,775 | -€4,967 | -73.7% |
| Suppliers | 440/4 | €6,742 | €1,775 | -€4,967 | -73.7% |
| Taxes, remuneration and social security | 45 | €10,070 | €9,031 | -€1,040 | -10.3% |
| Taxes | 450/3 | €7,570 | €6,531 | -€1,040 | -13.7% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €371 | - | -€371 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,581 | €4,407 | +€826 | +23.1% |
| Other operating charges | 640/8 | €442 | €1,240 | +€799 | +180.9% |
| Gross operating margin | 9900 | €19,205 | €22,751 | +€3,547 | +18.5% |
| Operating profit (loss) | 9901 | €15,182 | €17,104 | +€1,922 | +12.7% |
| Financial income | 75/76B | €5 | €5 | +€0 | +2.0% |
| Recurring financial income | 75 | €5 | €5 | +€0 | +2.0% |
| Financial charges | 65/66B | €383 | €1,499 | +€1,116 | +291.6% |
| Recurring financial charges | 65 | €383 | €1,499 | +€1,116 | +291.6% |
| Profit (loss) for the period before taxes | 9903 | €14,804 | €15,610 | +€806 | +5.4% |
| Income taxes | 67/77 | €4,937 | €5,217 | +€280 | +5.7% |
| Profit (loss) for the period | 9904 | €9,867 | €10,393 | +€526 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,867 | €10,393 | +€526 | +5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.