Wilhelm Consulting Services: 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.
Wilhelm Consulting Services
Largest movements
- Cash -€4,735
down €4,735 (-7.5%), from €62,884 to €58,149
mainly Contributions, distributions and other (-€48,761) and Other debts (-€4,074)
- Receivables within one year +€2,226
new in 2025: €2,226
- Deferred charges and accrued income -€2,071
down €2,071 (-21.7%), from €9,561 to €7,490
- Other debts -€4,074
down €4,074 (-8.9%), from €45,690 to €41,616
- Tax, wage and social debts -€2,750
down €2,750 (-11.9%), from €23,173 to €20,423
- Trade debts +€1,726
up €1,726 (+99.7%), from €1,731 to €3,457
- Gross operating margin -€5,464
down €5,464 (-7.9%), from €68,752 to €63,288
- Taxes -€879
down €879 (-6.4%), from €13,653 to €12,774
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 | €74,554 | €69,455 | -€5,099 | -6.8% |
| Fixed assets | 21/28 | €2,109 | €1,590 | -€519 | -24.6% |
| Tangible fixed assets | 22/27 | €2,109 | €1,590 | -€519 | -24.6% |
| Furniture and vehicles | 24 | €2,109 | €1,590 | -€519 | -24.6% |
| Current assets | 29/58 | €72,445 | €67,865 | -€4,580 | -6.3% |
| Amounts receivable within one year | 40/41 | - | €2,226 | +€2,226 | |
| Other amounts receivable | 41 | - | €2,226 | +€2,226 | |
| Cash at bank and in hand | 54/58 | €62,884 | €58,149 | -€4,735 | -7.5% |
| Deferred charges and accrued income | 490/1 | €9,561 | €7,490 | -€2,071 | -21.7% |
| Total equity and liabilities | 10/49 | €74,554 | €69,455 | -€5,099 | -6.8% |
| Equity | 10/15 | €3,960 | €3,960 | = | 0.0% |
| Contributions | 10/11 | €3,960 | €3,960 | = | 0.0% |
| Amounts payable | 17/49 | €70,594 | €65,495 | -€5,099 | -7.2% |
| Amounts payable within one year | 42/48 | €70,594 | €65,495 | -€5,099 | -7.2% |
| Trade debts | 44 | €1,731 | €3,457 | +€1,726 | +99.7% |
| Suppliers | 440/4 | €1,731 | €3,457 | +€1,726 | +99.7% |
| Taxes, remuneration and social security | 45 | €23,173 | €20,423 | -€2,750 | -11.9% |
| Taxes | 450/3 | €23,173 | €20,423 | -€2,750 | -11.9% |
| Other amounts payable | 47/48 | €45,690 | €41,616 | -€4,074 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,657 | €1,220 | -€437 | -26.4% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €68,752 | €63,288 | -€5,464 | -7.9% |
| Operating profit (loss) | 9901 | €66,708 | €61,603 | -€5,105 | -7.7% |
| Financial income | 75/76B | €122 | - | -€122 | |
| Recurring financial income | 75 | €122 | - | -€122 | |
| Financial charges | 65/66B | €169 | €67 | -€101 | -60.1% |
| Recurring financial charges | 65 | €169 | €67 | -€101 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €66,661 | €61,536 | -€5,125 | -7.7% |
| Income taxes | 67/77 | €13,653 | €12,774 | -€879 | -6.4% |
| Profit (loss) for the period | 9904 | €53,007 | €48,761 | -€4,246 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,007 | €48,761 | -€4,246 | -8.0% |
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 24 October 2026 via checked.be.