Wierckx 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.
Wierckx Consulting
Largest movements
- Receivables within one year -€31,742
down €31,742 (-66.3%), from €47,892 to €16,149
of which Trade receivables: -€31,492
- Receivables after one year +€18,239
up €18,239 (+6.2%), from €292,020 to €310,259
- Cash -€10,022
down €10,022 (-41.6%), from €24,062 to €14,040
mainly Other debts (-€56,667) and Advances received (-€32,942)
- Tangible fixed assets -€7,637
down €7,637 (-38.3%), from €19,928 to €12,291
of which Furniture and vehicles: -€5,728
- Reserves +€65,387
up €65,387 (+26.0%), from €251,748 to €317,134
of which Distributable reserves: +€65,387
- Other debts -€56,667
down €56,667 (-100%), from €56,667 to €0
- Advances received -€32,942
down €32,942 (-100%), from €32,942 to €0
- Tax, wage and social debts -€19,422
down €19,422 (-85.6%), from €22,679 to €3,257
of which Taxes: -€19,422
- Current portion of long-term debt +€12,604
new in 2025: €12,604
- Gross operating margin -€10,276
down €10,276 (-10.6%), from €96,560 to €86,284
- Taxes -€2,608
down €2,608 (-12.7%), from €20,610 to €18,002
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 | €391,939 | €360,776 | -€31,162 | -8.0% |
| Fixed assets | 21/28 | €19,928 | €12,291 | -€7,637 | -38.3% |
| Tangible fixed assets | 22/27 | €19,928 | €12,291 | -€7,637 | -38.3% |
| Furniture and vehicles | 24 | €6,600 | €872 | -€5,728 | -86.8% |
| Other tangible fixed assets | 26 | €13,328 | €11,419 | -€1,909 | -14.3% |
| Current assets | 29/58 | €372,010 | €348,485 | -€23,525 | -6.3% |
| Amounts receivable after more than one year | 29 | €292,020 | €310,259 | +€18,239 | +6.2% |
| Other amounts receivable | 291 | €292,020 | €310,259 | +€18,239 | +6.2% |
| Stocks and contracts in progress | 3 | €8,036 | €8,036 | = | 0.0% |
| Stocks | 30/36 | €8,036 | €8,036 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,892 | €16,149 | -€31,742 | -66.3% |
| Trade receivables | 40 | €45,528 | €14,036 | -€31,492 | -69.2% |
| Other amounts receivable | 41 | €2,364 | €2,113 | -€250 | -10.6% |
| Cash at bank and in hand | 54/58 | €24,062 | €14,040 | -€10,022 | -41.6% |
| Total equity and liabilities | 10/49 | €391,939 | €360,776 | -€31,162 | -8.0% |
| Equity | 10/15 | €270,348 | €335,734 | +€65,387 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,748 | €317,134 | +€65,387 | +26.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €249,888 | €315,274 | +€65,387 | +26.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €121,591 | €25,042 | -€96,549 | -79.4% |
| Amounts payable within one year | 42/48 | €121,591 | €25,042 | -€96,549 | -79.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,604 | +€12,604 | |
| Financial debts | 43 | €95 | €7,085 | +€6,991 | +7,373% |
| Credit institutions | 430/8 | €95 | €7,085 | +€6,991 | +7,373% |
| Trade debts | 44 | €9,208 | €2,095 | -€7,113 | -77.2% |
| Suppliers | 440/4 | €9,208 | €2,095 | -€7,113 | -77.2% |
| Advances received on contracts in progress | 46 | €32,942 | €0 | -€32,942 | -100% |
| Taxes, remuneration and social security | 45 | €22,679 | €3,257 | -€19,422 | -85.6% |
| Taxes | 450/3 | €22,679 | €3,257 | -€19,422 | -85.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €56,667 | €0 | -€56,667 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,720 | €7,637 | -€83 | -1.1% |
| Other operating charges | 640/8 | €707 | €715 | +€8 | +1.1% |
| Gross operating margin | 9900 | €96,560 | €86,284 | -€10,276 | -10.6% |
| Operating profit (loss) | 9901 | €88,133 | €77,932 | -€10,201 | -11.6% |
| Financial income | 75/76B | €6,366 | €7,288 | +€922 | +14.5% |
| Recurring financial income | 75 | €6,366 | €7,288 | +€922 | +14.5% |
| Financial charges | 65/66B | €1,636 | €1,832 | +€196 | +12.0% |
| Recurring financial charges | 65 | €1,636 | €1,832 | +€196 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €92,864 | €83,389 | -€9,475 | -10.2% |
| Income taxes | 67/77 | €20,610 | €18,002 | -€2,608 | -12.7% |
| Profit (loss) for the period | 9904 | €72,254 | €65,387 | -€6,867 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,254 | €65,387 | -€6,867 | -9.5% |
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.