WIJS 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.
WIJS Consulting
Largest movements
- Current investments +€25,036
new in 2025: €25,036
- Cash -€7,163
down €7,163 (-51.8%), from €13,816 to €6,653
mainly Current investments (-€25,036) and Other debts (-€9,833)
- Deferred charges and accrued income +€5,386
up €5,386 (+330%), from €1,631 to €7,017
- Receivables within one year -€3,072
down €3,072 (-20.9%), from €14,699 to €11,628
- Tangible fixed assets +€1,428
up €1,428 (+102%), from €1,406 to €2,834
of which Other tangible fixed assets: +€1,949
- Reserves +€29,055
up €29,055 (+405%), from €7,168 to €36,223
- Other debts -€9,833
down €9,833 (-90.4%), from €10,873 to €1,040
- Tax, wage and social debts +€4,583
up €4,583 (+55.6%), from €8,240 to €12,822
- Trade debts -€2,471
down €2,471 (-59.8%), from €4,132 to €1,661
- Gross operating margin +€28,041
up €28,041 (+246%), from €11,415 to €39,456
- Taxes +€5,856
up €5,856 (+262%), from €2,237 to €8,094
- Financial income +€2,073
new in 2025: €2,073
- Financial charges +€2,059
up €2,059 (+282%), from €729 to €2,789
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 | €31,553 | €53,168 | +€21,615 | +68.5% |
| Fixed assets | 21/28 | €1,406 | €2,834 | +€1,428 | +102% |
| Tangible fixed assets | 22/27 | €1,406 | €2,834 | +€1,428 | +102% |
| Furniture and vehicles | 24 | €1,406 | €885 | -€522 | -37.1% |
| Other tangible fixed assets | 26 | - | €1,949 | +€1,949 | |
| Current assets | 29/58 | €30,147 | €50,334 | +€20,188 | +67.0% |
| Amounts receivable within one year | 40/41 | €14,699 | €11,628 | -€3,072 | -20.9% |
| Trade receivables | 40 | €14,699 | €11,628 | -€3,072 | -20.9% |
| Current investments | 50/53 | - | €25,036 | +€25,036 | |
| Cash at bank and in hand | 54/58 | €13,816 | €6,653 | -€7,163 | -51.8% |
| Deferred charges and accrued income | 490/1 | €1,631 | €7,017 | +€5,386 | +330% |
| Total equity and liabilities | 10/49 | €31,553 | €53,168 | +€21,615 | +68.5% |
| Equity | 10/15 | €8,168 | €37,223 | +€29,055 | +356% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,168 | €36,223 | +€29,055 | +405% |
| Distributable reserves | 133 | €7,168 | €36,223 | +€29,055 | +405% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,385 | €15,945 | -€7,439 | -31.8% |
| Amounts payable within one year | 42/48 | €23,246 | €15,524 | -€7,722 | -33.2% |
| Trade debts | 44 | €4,132 | €1,661 | -€2,471 | -59.8% |
| Suppliers | 440/4 | €4,132 | €1,661 | -€2,471 | -59.8% |
| Taxes, remuneration and social security | 45 | €8,240 | €12,822 | +€4,583 | +55.6% |
| Taxes | 450/3 | €8,240 | €12,822 | +€4,583 | +55.6% |
| Other amounts payable | 47/48 | €10,873 | €1,040 | -€9,833 | -90.4% |
| Accrued charges and deferred income | 492/3 | €139 | €422 | +€283 | +203% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159 | €522 | +€363 | +229% |
| Other operating charges | 640/8 | €322 | €238 | -€84 | -26.0% |
| Gross operating margin | 9900 | €11,415 | €39,456 | +€28,041 | +246% |
| Operating profit (loss) | 9901 | €10,935 | €38,697 | +€27,762 | +254% |
| Financial income | 75/76B | - | €2,073 | +€2,073 | |
| Recurring financial income | 75 | - | €2,073 | +€2,073 | |
| Financial charges | 65/66B | €729 | €2,789 | +€2,059 | +282% |
| Recurring financial charges | 65 | €729 | €2,789 | +€2,059 | +282% |
| Profit (loss) for the period before taxes | 9903 | €10,205 | €37,981 | +€27,776 | +272% |
| Income taxes | 67/77 | €2,237 | €8,094 | +€5,856 | +262% |
| Profit (loss) for the period | 9904 | €7,968 | €29,888 | +€21,920 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €7,968 | €29,888 | +€21,920 | +275% |
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.