WICO 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.
WICO CONSULT
Largest movements
- Stocks and contracts -€28,734
down €28,734 (-70.9%), from €40,524 to €11,790
- Cash +€13,716
up €13,716 (+545%), from €2,518 to €16,233
mainly Stocks and contracts (+€28,734) and Net result for the year (+€10,204)
- Tangible fixed assets +€7,875
up €7,875 (+188%), from €4,187 to €12,062
of which Furniture and vehicles: +€8,125
- Receivables within one year -€2,870
down €2,870 (-10.4%), from €27,570 to €24,700
of which Other amounts receivable: -€1,521
- Other debts -€20,000
down €20,000 (-28.5%), from €70,224 to €50,224
- Profit (loss) carried forward +€10,204
up €10,204, from -€1,631 to €8,572
- Trade debts -€1,124
down €1,124 (-51.5%), from €2,184 to €1,060
- Tax, wage and social debts +€907
up €907 (+72.8%), from €1,247 to €2,154
- Gross operating margin +€19,828
up €19,828, from -€180 to €19,649
- Depreciation +€4,312
up €4,312 (+1,378%), from €313 to €4,625
- Taxes +€2,154
new in 2025: €2,154
- Financial charges +€1,123
up €1,123 (+89.9%), from €1,250 to €2,373
- Other operating charges +€293
new in 2025: €293
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 | €75,023 | €65,010 | -€10,013 | -13.3% |
| Fixed assets | 21/28 | €4,412 | €12,287 | +€7,875 | +178% |
| Tangible fixed assets | 22/27 | €4,187 | €12,062 | +€7,875 | +188% |
| Plant, machinery and equipment | 23 | €687 | €437 | -€250 | -36.4% |
| Furniture and vehicles | 24 | €3,500 | €11,625 | +€8,125 | +232% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €70,611 | €52,723 | -€17,888 | -25.3% |
| Stocks and contracts in progress | 3 | €40,524 | €11,790 | -€28,734 | -70.9% |
| Stocks | 30/36 | €40,524 | €11,790 | -€28,734 | -70.9% |
| Amounts receivable within one year | 40/41 | €27,570 | €24,700 | -€2,870 | -10.4% |
| Trade receivables | 40 | €21,605 | €20,256 | -€1,349 | -6.2% |
| Other amounts receivable | 41 | €5,965 | €4,444 | -€1,521 | -25.5% |
| Cash at bank and in hand | 54/58 | €2,518 | €16,233 | +€13,716 | +545% |
| Total equity and liabilities | 10/49 | €75,023 | €65,010 | -€10,013 | -13.3% |
| Equity | 10/15 | €1,369 | €11,572 | +€10,204 | +745% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,631 | €8,572 | +€10,204 | |
| Amounts payable | 17/49 | €73,654 | €53,438 | -€20,217 | -27.4% |
| Amounts payable within one year | 42/48 | €73,654 | €53,438 | -€20,217 | -27.4% |
| Trade debts | 44 | €2,184 | €1,060 | -€1,124 | -51.5% |
| Suppliers | 440/4 | €2,184 | €1,060 | -€1,124 | -51.5% |
| Taxes, remuneration and social security | 45 | €1,247 | €2,154 | +€907 | +72.8% |
| Taxes | 450/3 | €1,247 | €2,154 | +€907 | +72.8% |
| Other amounts payable | 47/48 | €70,224 | €50,224 | -€20,000 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €4,625 | +€4,312 | +1,378% |
| Other operating charges | 640/8 | - | €293 | +€293 | |
| Gross operating margin | 9900 | -€180 | €19,649 | +€19,828 | |
| Operating profit (loss) | 9901 | -€493 | €14,731 | +€15,224 | |
| Financial income | 75/76B | €111 | - | -€111 | |
| Recurring financial income | 75 | €111 | - | -€111 | |
| Financial charges | 65/66B | €1,250 | €2,373 | +€1,123 | +89.9% |
| Recurring financial charges | 65 | €1,250 | €2,373 | +€1,123 | +89.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,631 | €12,358 | +€13,989 | |
| Income taxes | 67/77 | - | €2,154 | +€2,154 | |
| Profit (loss) for the period | 9904 | -€1,631 | €10,204 | +€11,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,631 | €10,204 | +€11,835 |
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 13 October 2026 via checked.be.