WIDE MANAGEMENT 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.
WIDE MANAGEMENT CONSULTING
Largest movements
- Cash -€95,472
down €95,472 (-55.3%), from €172,712 to €77,241
mainly Contributions, distributions and other (-€288,039) and Debts after one year (-€6,964)
- Tangible fixed assets -€7,423
down €7,423 (-33.6%), from €22,062 to €14,639
of which Leasing and similar rights: -€6,583
- Receivables within one year +€6,687
up €6,687 (+28.0%), from €23,913 to €30,600
of which Other amounts receivable: +€7,027
- Reserves -€191,239
down €191,239 (-100%), from €191,239 to €0
- Other debts +€105,534
up €105,534 (+6,227%), from €1,695 to €107,228
- Debts after one year -€6,964
down €6,964 (-100%), from €6,964 to €0
- Tax, wage and social debts -€2,501
down €2,501 (-24.7%), from €10,141 to €7,640
of which Taxes: -€2,501
- Gross operating margin +€22,277
up €22,277 (+20.1%), from €110,562 to €132,839
- Taxes +€5,117
up €5,117 (+23.8%), from €21,516 to €26,633
- Financial charges +€3,399
up €3,399 (+364%), from €935 to €4,334
- Financial income +€2,099
up €2,099 (+136%), from €1,547 to €3,646
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 | €221,583 | €125,695 | -€95,888 | -43.3% |
| Fixed assets | 21/28 | €22,062 | €14,639 | -€7,423 | -33.6% |
| Tangible fixed assets | 22/27 | €22,062 | €14,639 | -€7,423 | -33.6% |
| Plant, machinery and equipment | 23 | €1,647 | €1,441 | -€206 | -12.5% |
| Furniture and vehicles | 24 | €1,206 | €573 | -€633 | -52.5% |
| Leasing and similar rights | 25 | €19,209 | €12,626 | -€6,583 | -34.3% |
| Current assets | 29/58 | €199,521 | €111,056 | -€88,465 | -44.3% |
| Amounts receivable within one year | 40/41 | €23,913 | €30,600 | +€6,687 | +28.0% |
| Trade receivables | 40 | €19,368 | €19,027 | -€340 | -1.8% |
| Other amounts receivable | 41 | €4,545 | €11,572 | +€7,027 | +155% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €172,712 | €77,241 | -€95,472 | -55.3% |
| Deferred charges and accrued income | 490/1 | €2,896 | €3,216 | +€320 | +11.0% |
| Total equity and liabilities | 10/49 | €221,583 | €125,695 | -€95,888 | -43.3% |
| Equity | 10/15 | €192,239 | €1,000 | -€191,239 | -99.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €191,239 | €0 | -€191,239 | -100% |
| Distributable reserves | 133 | €191,239 | €0 | -€191,239 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,344 | €124,695 | +€95,351 | +325% |
| Amounts payable after more than one year | 17 | €6,964 | €0 | -€6,964 | -100% |
| Financial debts | 170/4 | €6,964 | €0 | -€6,964 | -100% |
| Amounts payable within one year | 42/48 | €21,930 | €124,695 | +€102,766 | +469% |
| Current portion of amounts payable after more than one year | 42 | €7,306 | €6,964 | -€342 | -4.7% |
| Financial debts | 43 | €192 | €15 | -€177 | -92.3% |
| Credit institutions | 430/8 | €192 | €15 | -€177 | -92.3% |
| Trade debts | 44 | €2,595 | €2,847 | +€252 | +9.7% |
| Suppliers | 440/4 | €2,595 | €2,847 | +€252 | +9.7% |
| Taxes, remuneration and social security | 45 | €10,141 | €7,640 | -€2,501 | -24.7% |
| Taxes | 450/3 | €8,266 | €5,765 | -€2,501 | -30.3% |
| Remuneration and social security | 454/9 | €1,875 | €1,875 | = | 0.0% |
| Other amounts payable | 47/48 | €1,695 | €107,228 | +€105,534 | +6,227% |
| Accrued charges and deferred income | 492/3 | €450 | €0 | -€450 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,423 | €7,423 | -€0 | 0.0% |
| Other operating charges | 640/8 | €862 | €1,295 | +€432 | +50.1% |
| Gross operating margin | 9900 | €110,562 | €132,839 | +€22,277 | +20.1% |
| Operating profit (loss) | 9901 | €102,277 | €124,121 | +€21,844 | +21.4% |
| Financial income | 75/76B | €1,547 | €3,646 | +€2,099 | +136% |
| Recurring financial income | 75 | €1,547 | €3,646 | +€2,099 | +136% |
| Financial charges | 65/66B | €935 | €4,334 | +€3,399 | +364% |
| Recurring financial charges | 65 | €935 | €4,334 | +€3,399 | +364% |
| Profit (loss) for the period before taxes | 9903 | €102,889 | €123,433 | +€20,545 | +20.0% |
| Income taxes | 67/77 | €21,516 | €26,633 | +€5,117 | +23.8% |
| Profit (loss) for the period | 9904 | €81,372 | €96,800 | +€15,428 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,372 | €96,800 | +€15,428 | +19.0% |
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 27 October 2026 via checked.be.