WIJNANDS CONSULTANCY: 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.
WIJNANDS CONSULTANCY
Largest movements
- Receivables within one year -€2,201
down €2,201 (-30.5%), from €7,225 to €5,024
- Trade debts -€1,596
no longer reported in 2025 (was €1,596)
- Profit (loss) carried forward -€983
down €983, from €42 to -€941
- Other debts +€378
new in 2025: €378
- Gross operating margin -€1,562
down €1,562, from €699 to -€863
- Taxes -€589
no longer reported in 2025 (was €589)
- Financial income -€67
no longer reported in 2025 (was €67)
- Financial charges -€17
no longer reported in 2025 (was €17)
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 | €7,227 | €5,026 | -€2,201 | -30.5% |
| Current assets | 29/58 | €7,227 | €5,026 | -€2,201 | -30.5% |
| Amounts receivable within one year | 40/41 | €7,225 | €5,024 | -€2,201 | -30.5% |
| Other amounts receivable | 41 | €7,225 | €5,024 | -€2,201 | -30.5% |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,227 | €5,026 | -€2,201 | -30.5% |
| Equity | 10/15 | €5,042 | €4,059 | -€983 | -19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42 | -€941 | -€983 | |
| Amounts payable | 17/49 | €2,185 | €967 | -€1,218 | -55.7% |
| Amounts payable within one year | 42/48 | €2,185 | €967 | -€1,218 | -55.7% |
| Trade debts | 44 | €1,596 | - | -€1,596 | |
| Suppliers | 440/4 | €1,596 | - | -€1,596 | |
| Taxes, remuneration and social security | 45 | €589 | €589 | = | 0.0% |
| Taxes | 450/3 | €589 | €589 | = | 0.0% |
| Other amounts payable | 47/48 | - | €378 | +€378 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €699 | -€863 | -€1,562 | |
| Operating profit (loss) | 9901 | €581 | -€983 | -€1,564 | |
| Financial income | 75/76B | €67 | - | -€67 | |
| Recurring financial income | 75 | €67 | - | -€67 | |
| Financial charges | 65/66B | €17 | - | -€17 | |
| Recurring financial charges | 65 | €17 | - | -€17 | |
| Profit (loss) for the period before taxes | 9903 | €631 | -€983 | -€1,614 | |
| Income taxes | 67/77 | €589 | - | -€589 | |
| Profit (loss) for the period | 9904 | €42 | -€983 | -€1,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €42 | -€983 | -€1,025 |
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 19 October 2026 via checked.be.