WIELS 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.
WIELS CONSULTING
Largest movements
- Tangible fixed assets -€32,729
down €32,729 (-23.4%), from €139,951 to €107,222
of which Furniture and vehicles: -€38,072
- Receivables within one year -€5,201
down €5,201 (-28.0%), from €18,593 to €13,392
of which Other amounts receivable: -€2,929
- Cash +€4,321
up €4,321 (+5.2%), from €82,473 to €86,794
mainly Depreciation (+€38,642) and Tax, wage and social debts (+€6,528)
- Debts after one year -€23,194
down €23,194 (-43.1%), from €53,800 to €30,607
- Reserves -€18,950
down €18,950 (-14.2%), from €133,400 to €114,450
- Tax, wage and social debts +€6,528
up €6,528 (+76.1%), from €8,578 to €15,106
- Gross operating margin -€25,831
down €25,831 (-33.1%), from €77,942 to €52,111
- Taxes -€8,571
down €8,571 (-70.2%), from €12,218 to €3,647
- Depreciation +€4,633
up €4,633 (+13.6%), from €34,009 to €38,642
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,029 | €209,422 | -€33,607 | -13.8% |
| Fixed assets | 21/28 | €139,951 | €107,222 | -€32,729 | -23.4% |
| Tangible fixed assets | 22/27 | €139,951 | €107,222 | -€32,729 | -23.4% |
| Plant, machinery and equipment | 23 | - | €1,764 | +€1,764 | |
| Furniture and vehicles | 24 | €139,951 | €101,879 | -€38,072 | -27.2% |
| Other tangible fixed assets | 26 | - | €3,579 | +€3,579 | |
| Current assets | 29/58 | €103,078 | €102,200 | -€878 | -0.9% |
| Amounts receivable within one year | 40/41 | €18,593 | €13,392 | -€5,201 | -28.0% |
| Trade receivables | 40 | €6,811 | €4,539 | -€2,272 | -33.4% |
| Other amounts receivable | 41 | €11,782 | €8,853 | -€2,929 | -24.9% |
| Cash at bank and in hand | 54/58 | €82,473 | €86,794 | +€4,321 | +5.2% |
| Deferred charges and accrued income | 490/1 | €2,012 | €2,014 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €243,029 | €209,422 | -€33,607 | -13.8% |
| Equity | 10/15 | €152,000 | €133,050 | -€18,950 | -12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,400 | €114,450 | -€18,950 | -14.2% |
| Distributable reserves | 133 | €133,400 | €114,450 | -€18,950 | -14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,029 | €76,371 | -€14,657 | -16.1% |
| Amounts payable after more than one year | 17 | €53,800 | €30,607 | -€23,194 | -43.1% |
| Financial debts | 170/4 | €53,800 | €30,607 | -€23,194 | -43.1% |
| Amounts payable within one year | 42/48 | €36,838 | €45,336 | +€8,499 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €22,293 | €23,194 | +€900 | +4.0% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €613 | €273 | -€340 | -55.4% |
| Suppliers | 440/4 | €613 | €273 | -€340 | -55.4% |
| Taxes, remuneration and social security | 45 | €8,578 | €15,106 | +€6,528 | +76.1% |
| Taxes | 450/3 | €8,578 | €15,106 | +€6,528 | +76.1% |
| Other amounts payable | 47/48 | €5,354 | €6,750 | +€1,396 | +26.1% |
| Accrued charges and deferred income | 492/3 | €391 | €428 | +€38 | +9.6% |
| Non-recurring operating income | 76A | €18,288 | €0 | -€18,288 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,009 | €38,642 | +€4,633 | +13.6% |
| Other operating charges | 640/8 | €1,061 | €1,019 | -€42 | -3.9% |
| Non-recurring operating charges | 66A | €201 | €0 | -€201 | -100% |
| Gross operating margin | 9900 | €77,942 | €52,111 | -€25,831 | -33.1% |
| Operating profit (loss) | 9901 | €42,670 | €12,450 | -€30,221 | -70.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,233% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,233% |
| Financial charges | 65/66B | €3,618 | €3,277 | -€341 | -9.4% |
| Recurring financial charges | 65 | €3,618 | €3,277 | -€341 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €39,053 | €9,174 | -€29,879 | -76.5% |
| Income taxes | 67/77 | €12,218 | €3,647 | -€8,571 | -70.2% |
| Profit (loss) for the period | 9904 | €26,835 | €5,527 | -€21,307 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,835 | €5,527 | -€21,307 | -79.4% |
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 21 October 2026 via checked.be.