Wi-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.
Wi-consulting
Largest movements
- Cash -€94,186
down €94,186 (-60.7%), from €155,267 to €61,081
mainly Contributions, distributions and other (-€255,819) and Receivables within one year (-€21,112)
- Receivables within one year +€21,112
up €21,112 (+35.9%), from €58,808 to €79,919
of which Other amounts receivable: +€12,849
- Tangible fixed assets -€3,287
down €3,287 (-36.9%), from €8,912 to €5,624
of which Furniture and vehicles: -€2,957
- Reserves -€160,000
down €160,000 (-99.2%), from €161,313 to €1,313
- Other debts +€79,632
up €79,632 (+162%), from €49,037 to €128,669
- Trade debts +€3,737
up €3,737 (+198%), from €1,887 to €5,624
- Gross operating margin -€8,840
down €8,840 (-6.4%), from €139,144 to €130,304
- Taxes -€1,940
down €1,940 (-6.8%), from €28,624 to €26,684
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 | €224,111 | €149,459 | -€74,652 | -33.3% |
| Fixed assets | 21/28 | €8,912 | €5,624 | -€3,287 | -36.9% |
| Tangible fixed assets | 22/27 | €8,912 | €5,624 | -€3,287 | -36.9% |
| Plant, machinery and equipment | 23 | €1,295 | €965 | -€330 | -25.5% |
| Furniture and vehicles | 24 | €7,617 | €4,660 | -€2,957 | -38.8% |
| Current assets | 29/58 | €215,199 | €143,834 | -€71,364 | -33.2% |
| Amounts receivable within one year | 40/41 | €58,808 | €79,919 | +€21,112 | +35.9% |
| Trade receivables | 40 | €41,507 | €49,770 | +€8,262 | +19.9% |
| Other amounts receivable | 41 | €17,300 | €30,150 | +€12,849 | +74.3% |
| Cash at bank and in hand | 54/58 | €155,267 | €61,081 | -€94,186 | -60.7% |
| Deferred charges and accrued income | 490/1 | €1,124 | €2,835 | +€1,710 | +152% |
| Total equity and liabilities | 10/49 | €224,111 | €149,459 | -€74,652 | -33.3% |
| Equity | 10/15 | €162,313 | €2,313 | -€160,000 | -98.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €161,313 | €1,313 | -€160,000 | -99.2% |
| Distributable reserves | 133 | €161,313 | €1,313 | -€160,000 | -99.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,798 | €147,146 | +€85,348 | +138% |
| Amounts payable within one year | 42/48 | €61,798 | €147,146 | +€85,348 | +138% |
| Financial debts | 43 | €10 | €10 | = | 0.0% |
| Credit institutions | 430/8 | €10 | €10 | = | 0.0% |
| Trade debts | 44 | €1,887 | €5,624 | +€3,737 | +198% |
| Suppliers | 440/4 | €1,887 | €5,624 | +€3,737 | +198% |
| Taxes, remuneration and social security | 45 | €10,863 | €12,843 | +€1,980 | +18.2% |
| Taxes | 450/3 | €10,863 | €12,843 | +€1,980 | +18.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,037 | €128,669 | +€79,632 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,041 | €4,340 | +€1,299 | +42.7% |
| Other operating charges | 640/8 | €1,614 | €680 | -€934 | -57.9% |
| Gross operating margin | 9900 | €139,144 | €130,304 | -€8,840 | -6.4% |
| Operating profit (loss) | 9901 | €134,489 | €125,284 | -€9,204 | -6.8% |
| Financial income | 75/76B | €508 | €876 | +€368 | +72.5% |
| Recurring financial income | 75 | €508 | €876 | +€368 | +72.5% |
| Financial charges | 65/66B | €4,239 | €3,657 | -€582 | -13.7% |
| Recurring financial charges | 65 | €4,239 | €3,657 | -€582 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €130,757 | €122,503 | -€8,254 | -6.3% |
| Income taxes | 67/77 | €28,624 | €26,684 | -€1,940 | -6.8% |
| Profit (loss) for the period | 9904 | €102,133 | €95,819 | -€6,314 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,133 | €95,819 | -€6,314 | -6.2% |
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 20 October 2026 via checked.be.