Wigerinck 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.
Wigerinck Consulting
Largest movements
- Cash +€270,444
up €270,444 (+56.1%), from €482,434 to €752,878
mainly Other debts (+€306,345) and Net result for the year (+€240,486)
- Deferred charges and accrued income -€28,147
down €28,147 (-51.7%), from €54,394 to €26,247
- Receivables within one year -€10,159
down €10,159 (-15.7%), from €64,537 to €54,378
- Other debts +€306,345
up €306,345 (+1,048%), from €29,243 to €335,588
- Profit (loss) carried forward -€59,514
down €59,514 (-85.2%), from €69,882 to €10,369
- Gross operating margin +€56,217
up €56,217 (+18.5%), from €303,263 to €359,481
- Write-downs -€35,000
down €35,000 (-100%), from €35,000 to €0
- Staff costs +€33,106
up €33,106 (+254%), from €13,015 to €46,121
- Taxes +€21,470
up €21,470 (+38.3%), from €56,050 to €77,521
- Financial income +€10,901
up €10,901 (+1,579%), from €691 to €11,591
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 | €608,399 | €844,600 | +€236,201 | +38.8% |
| Fixed assets | 21/28 | €7,033 | €11,097 | +€4,064 | +57.8% |
| Tangible fixed assets | 22/27 | €7,033 | €11,097 | +€4,064 | +57.8% |
| Plant, machinery and equipment | 23 | €6,609 | €7,466 | +€858 | +13.0% |
| Furniture and vehicles | 24 | €425 | €3,631 | +€3,206 | +755% |
| Current assets | 29/58 | €601,366 | €833,503 | +€232,138 | +38.6% |
| Amounts receivable within one year | 40/41 | €64,537 | €54,378 | -€10,159 | -15.7% |
| Trade receivables | 40 | €64,537 | €54,378 | -€10,159 | -15.7% |
| Cash at bank and in hand | 54/58 | €482,434 | €752,878 | +€270,444 | +56.1% |
| Deferred charges and accrued income | 490/1 | €54,394 | €26,247 | -€28,147 | -51.7% |
| Total equity and liabilities | 10/49 | €608,399 | €844,600 | +€236,201 | +38.8% |
| Equity | 10/15 | €495,882 | €436,369 | -€59,514 | -12.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €421,000 | €421,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €421,000 | €421,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,882 | €10,369 | -€59,514 | -85.2% |
| Amounts payable | 17/49 | €112,517 | €408,232 | +€295,715 | +263% |
| Amounts payable within one year | 42/48 | €112,517 | €408,232 | +€295,715 | +263% |
| Trade debts | 44 | €13,184 | €6,575 | -€6,609 | -50.1% |
| Suppliers | 440/4 | €13,184 | €6,575 | -€6,609 | -50.1% |
| Taxes, remuneration and social security | 45 | €70,090 | €66,068 | -€4,022 | -5.7% |
| Taxes | 450/3 | €70,090 | €59,939 | -€10,151 | -14.5% |
| Remuneration and social security | 454/9 | - | €6,129 | +€6,129 | |
| Other amounts payable | 47/48 | €29,243 | €335,588 | +€306,345 | +1,048% |
| Remuneration, social security and pensions | 62 | €13,015 | €46,121 | +€33,106 | +254% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €795 | €1,795 | +€1,000 | +126% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,000 | €0 | -€35,000 | -100% |
| Other operating charges | 640/8 | €950 | €720 | -€231 | -24.3% |
| Gross operating margin | 9900 | €303,263 | €359,481 | +€56,217 | +18.5% |
| Operating profit (loss) | 9901 | €253,503 | €310,845 | +€57,342 | +22.6% |
| Financial income | 75/76B | €691 | €11,591 | +€10,901 | +1,579% |
| Recurring financial income | 75 | €691 | €11,591 | +€10,901 | +1,579% |
| Financial charges | 65/66B | €4,630 | €4,429 | -€202 | -4.4% |
| Recurring financial charges | 65 | €4,630 | €4,429 | -€202 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €249,563 | €318,007 | +€68,444 | +27.4% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €56,050 | €77,521 | +€21,470 | +38.3% |
| Profit (loss) for the period | 9904 | €193,513 | €240,486 | +€46,974 | +24.3% |
| Transfer to tax-exempt reserves | 689 | €210,500 | €0 | -€210,500 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,987 | €240,486 | +€257,474 |
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 26 October 2026 via checked.be.