WIGIT 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.
WIGIT CONSULTING
Largest movements
- Receivables within one year -€4,325
down €4,325 (-8.0%), from €53,898 to €49,573
of which Other amounts receivable: -€4,325
- Current portion of long-term debt -€20,392
no longer reported in 2025 (was €20,392)
- Other debts +€14,612
up €14,612 (+10.9%), from €133,456 to €148,068
- Gross operating margin -€12,196
down €12,196 (-28.1%), from €43,388 to €31,193
- Depreciation -€10,524
down €10,524 (-82.5%), from €12,753 to €2,230
- Financial charges -€2,088
down €2,088 (-23.4%), from €8,913 to €6,825
- Purchases and services +€743
up €743 (+16.3%), from €4,554 to €5,297
- Staff costs +€466
up €466 (+2.8%), from €16,563 to €17,029
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €324,670 | €318,116 | -€6,554 | -2.0% |
| Fixed assets | 21/28 | €270,772 | €268,543 | -€2,230 | -0.8% |
| Tangible fixed assets | 22/27 | €269,772 | €267,543 | -€2,230 | -0.8% |
| Land and buildings | 22 | €269,772 | €267,543 | -€2,230 | -0.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €53,898 | €49,573 | -€4,325 | -8.0% |
| Amounts receivable within one year | 40/41 | €53,898 | €49,573 | -€4,325 | -8.0% |
| Trade receivables | 40 | €4,105 | €4,105 | = | 0.0% |
| Other amounts receivable | 41 | €49,793 | €45,468 | -€4,325 | -8.7% |
| Total equity and liabilities | 10/49 | €324,670 | €318,116 | -€6,554 | -2.0% |
| Equity | 10/15 | €25,986 | €26,694 | +€708 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,526 | €6,234 | +€708 | +12.8% |
| Amounts payable | 17/49 | €298,684 | €291,422 | -€7,262 | -2.4% |
| Amounts payable after more than one year | 17 | €112,726 | €112,726 | = | 0.0% |
| Financial debts | 170/4 | €112,726 | €112,726 | = | 0.0% |
| Amounts payable within one year | 42/48 | €185,958 | €178,696 | -€7,262 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €20,392 | - | -€20,392 | |
| Financial debts | 43 | €15,000 | €14,976 | -€23 | -0.2% |
| Credit institutions | 430/8 | €15,000 | €14,976 | -€23 | -0.2% |
| Trade debts | 44 | €4,995 | €3,536 | -€1,459 | -29.2% |
| Suppliers | 440/4 | €4,995 | €3,536 | -€1,459 | -29.2% |
| Taxes, remuneration and social security | 45 | €12,116 | €12,116 | = | 0.0% |
| Remuneration and social security | 454/9 | €12,116 | €12,116 | = | 0.0% |
| Other amounts payable | 47/48 | €133,456 | €148,068 | +€14,612 | +10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,554 | €5,297 | +€743 | +16.3% |
| Remuneration, social security and pensions | 62 | €16,563 | €17,029 | +€466 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,753 | €2,230 | -€10,524 | -82.5% |
| Other operating charges | 640/8 | €4,117 | €4,401 | +€284 | +6.9% |
| Gross operating margin | 9900 | €43,388 | €31,193 | -€12,196 | -28.1% |
| Operating profit (loss) | 9901 | €9,954 | €7,532 | -€2,422 | -24.3% |
| Financial charges | 65/66B | €8,913 | €6,825 | -€2,088 | -23.4% |
| Recurring financial charges | 65 | €8,913 | €6,825 | -€2,088 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €1,042 | €708 | -€334 | -32.0% |
| Profit (loss) for the period | 9904 | €1,042 | €708 | -€334 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,042 | €708 | -€334 | -32.0% |
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 18 October 2026 via checked.be.