Wieme 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.
Wieme consult
Largest movements
- Receivables within one year +€3,982
up €3,982 (+33.0%), from €12,049 to €16,031
of which Trade receivables: +€2,303
- Cash +€1,929
up €1,929 (+2.2%), from €88,141 to €90,070
mainly Net result for the year (+€60,898) and Other debts (+€7,019)
- Other debts +€7,019
up €7,019 (+15.6%), from €45,095 to €52,114
- Gross operating margin +€20,651
up €20,651 (+36.4%), from €56,683 to €77,334
- Taxes +€3,924
up €3,924 (+32.4%), from €12,122 to €16,046
- Depreciation +€818
up €818 (+788%), from €104 to €921
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 | €102,577 | €109,596 | +€7,019 | +6.8% |
| Fixed assets | 21/28 | €2,387 | €2,769 | +€383 | +16.0% |
| Tangible fixed assets | 22/27 | €2,387 | €2,769 | +€383 | +16.0% |
| Furniture and vehicles | 24 | €2,387 | €2,769 | +€383 | +16.0% |
| Current assets | 29/58 | €100,191 | €106,827 | +€6,636 | +6.6% |
| Amounts receivable within one year | 40/41 | €12,049 | €16,031 | +€3,982 | +33.0% |
| Trade receivables | 40 | €9,041 | €11,344 | +€2,303 | +25.5% |
| Other amounts receivable | 41 | €3,009 | €4,687 | +€1,678 | +55.8% |
| Cash at bank and in hand | 54/58 | €88,141 | €90,070 | +€1,929 | +2.2% |
| Deferred charges and accrued income | 490/1 | - | €726 | +€726 | |
| Total equity and liabilities | 10/49 | €102,577 | €109,596 | +€7,019 | +6.8% |
| Equity | 10/15 | €57,482 | €57,482 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,882 | €38,882 | = | 0.0% |
| Distributable reserves | 133 | €38,882 | €38,882 | = | 0.0% |
| Amounts payable | 17/49 | €45,095 | €52,114 | +€7,019 | +15.6% |
| Amounts payable within one year | 42/48 | €45,095 | €52,114 | +€7,019 | +15.6% |
| Other amounts payable | 47/48 | €45,095 | €52,114 | +€7,019 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | €921 | +€818 | +788% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €56,683 | €77,334 | +€20,651 | +36.4% |
| Operating profit (loss) | 9901 | €56,438 | €76,269 | +€19,830 | +35.1% |
| Financial income | 75/76B | €669 | €748 | +€79 | +11.8% |
| Recurring financial income | 75 | €669 | €748 | +€79 | +11.8% |
| Financial charges | 65/66B | €67 | €73 | +€6 | +8.8% |
| Recurring financial charges | 65 | €67 | €73 | +€6 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €57,041 | €76,944 | +€19,903 | +34.9% |
| Income taxes | 67/77 | €12,122 | €16,046 | +€3,924 | +32.4% |
| Profit (loss) for the period | 9904 | €44,919 | €60,898 | +€15,979 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,919 | €60,898 | +€15,979 | +35.6% |
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 29 October 2026 via checked.be.