WIF 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.
WIF CONSULTING
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash -€29,183
down €29,183 (-28.8%), from €101,359 to €72,177
mainly Current investments (-€70,000) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets -€9,770
down €9,770 (-17.7%), from €55,299 to €45,529
of which Furniture and vehicles: -€10,233
- Receivables within one year -€6,272
down €6,272 (-73.0%), from €8,586 to €2,314
- Reserves +€40,849
up €40,849 (+65.4%), from €62,484 to €103,332
- Contributions -€25,000
no longer reported in 2025 (was €25,000)
- Tax, wage and social debts +€17,200
up €17,200 (+61.1%), from €28,130 to €45,330
- Debts after one year -€11,481
down €11,481 (-30.2%), from €38,001 to €26,520
- Trade debts +€2,194
up €2,194 (+163%), from €1,349 to €3,544
- Gross operating margin -€28,538
down €28,538 (-28.3%), from €100,681 to €72,143
- Taxes -€8,329
down €8,329 (-34.7%), from €23,993 to €15,665
- Depreciation +€2,845
up €2,845 (+25.5%), from €11,151 to €13,996
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 | €166,282 | €191,163 | +€24,881 | +15.0% |
| Fixed assets | 21/28 | €55,299 | €45,529 | -€9,770 | -17.7% |
| Tangible fixed assets | 22/27 | €55,299 | €45,529 | -€9,770 | -17.7% |
| Plant, machinery and equipment | 23 | €2,138 | €2,601 | +€463 | +21.7% |
| Furniture and vehicles | 24 | €53,161 | €42,928 | -€10,233 | -19.2% |
| Current assets | 29/58 | €110,983 | €145,634 | +€34,650 | +31.2% |
| Amounts receivable within one year | 40/41 | €8,586 | €2,314 | -€6,272 | -73.0% |
| Trade receivables | 40 | €8,586 | €2,314 | -€6,272 | -73.0% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €101,359 | €72,177 | -€29,183 | -28.8% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,143 | +€105 | +10.2% |
| Total equity and liabilities | 10/49 | €166,282 | €191,163 | +€24,881 | +15.0% |
| Equity | 10/15 | €87,484 | €103,332 | +€15,849 | +18.1% |
| Contributions | 10/11 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €62,484 | €103,332 | +€40,849 | +65.4% |
| Distributable reserves | 133 | €62,484 | €103,332 | +€40,849 | +65.4% |
| Amounts payable | 17/49 | €78,798 | €87,830 | +€9,032 | +11.5% |
| Amounts payable after more than one year | 17 | €38,001 | €26,520 | -€11,481 | -30.2% |
| Financial debts | 170/4 | €38,001 | €26,520 | -€11,481 | -30.2% |
| Amounts payable within one year | 42/48 | €40,798 | €61,311 | +€20,513 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €11,027 | €11,481 | +€453 | +4.1% |
| Trade debts | 44 | €1,349 | €3,544 | +€2,194 | +163% |
| Suppliers | 440/4 | €1,349 | €3,544 | +€2,194 | +163% |
| Taxes, remuneration and social security | 45 | €28,130 | €45,330 | +€17,200 | +61.1% |
| Taxes | 450/3 | €28,130 | €45,330 | +€17,200 | +61.1% |
| Other amounts payable | 47/48 | €291 | €956 | +€666 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,151 | €13,996 | +€2,845 | +25.5% |
| Other operating charges | 640/8 | €1,000 | €213 | -€787 | -78.7% |
| Gross operating margin | 9900 | €100,681 | €72,143 | -€28,538 | -28.3% |
| Operating profit (loss) | 9901 | €88,530 | €57,934 | -€30,596 | -34.6% |
| Financial income | 75/76B | - | €507 | +€507 | |
| Recurring financial income | 75 | - | €507 | +€507 | |
| Financial charges | 65/66B | €2,053 | €1,928 | -€125 | -6.1% |
| Recurring financial charges | 65 | €2,053 | €1,928 | -€125 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €86,477 | €56,513 | -€29,964 | -34.6% |
| Income taxes | 67/77 | €23,993 | €15,665 | -€8,329 | -34.7% |
| Profit (loss) for the period | 9904 | €62,484 | €40,849 | -€21,635 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,484 | €40,849 | -€21,635 | -34.6% |
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 24 October 2026 via checked.be.