WIN AND 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.
WIN AND CONSULTING
Largest movements
- Cash +€3,438
up €3,438 (+11.5%), from €29,874 to €33,312
mainly Trade debts (+€3,496) and Other debts (+€1,687)
- Tangible fixed assets +€1,944
up €1,944 (+87.0%), from €2,234 to €4,179
- Trade debts +€3,496
up €3,496 (+370%), from €944 to €4,440
- Other debts +€1,687
up €1,687 (+14.2%), from €11,896 to €13,584
- Gross operating margin +€7,999
up €7,999, from -€5,624 to €2,375
- Depreciation +€681
up €681 (+150%), from €455 to €1,136
- Other operating charges +€620
up €620 (+122%), from €509 to €1,129
- Taxes -€147
no longer reported in 2025 (was €147)
- Financial income +€89
up €89 (+73.1%), from €122 to €211
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 | €34,227 | €39,581 | +€5,354 | +15.6% |
| Fixed assets | 21/28 | €2,234 | €4,179 | +€1,944 | +87.0% |
| Tangible fixed assets | 22/27 | €2,234 | €4,179 | +€1,944 | +87.0% |
| Furniture and vehicles | 24 | €2,234 | €4,179 | +€1,944 | +87.0% |
| Current assets | 29/58 | €31,993 | €35,403 | +€3,410 | +10.7% |
| Amounts receivable within one year | 40/41 | €1,594 | €1,543 | -€51 | -3.2% |
| Trade receivables | 40 | €251 | - | -€251 | |
| Other amounts receivable | 41 | €1,343 | €1,543 | +€200 | +14.9% |
| Cash at bank and in hand | 54/58 | €29,874 | €33,312 | +€3,438 | +11.5% |
| Deferred charges and accrued income | 490/1 | €525 | €547 | +€23 | +4.3% |
| Total equity and liabilities | 10/49 | €34,227 | €39,581 | +€5,354 | +15.6% |
| Equity | 10/15 | €20,287 | €20,457 | +€171 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173 | -€3 | +€171 | +98.5% |
| Amounts payable | 17/49 | €13,941 | €19,124 | +€5,183 | +37.2% |
| Amounts payable within one year | 42/48 | €13,941 | €19,124 | +€5,183 | +37.2% |
| Trade debts | 44 | €944 | €4,440 | +€3,496 | +370% |
| Suppliers | 440/4 | €944 | €4,440 | +€3,496 | +370% |
| Advances received on contracts in progress | 46 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €11,896 | €13,584 | +€1,687 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €1,136 | +€681 | +150% |
| Other operating charges | 640/8 | €509 | €1,129 | +€620 | +122% |
| Gross operating margin | 9900 | -€5,624 | €2,375 | +€7,999 | |
| Operating profit (loss) | 9901 | -€6,587 | €110 | +€6,698 | |
| Financial income | 75/76B | €122 | €211 | +€89 | +73.1% |
| Recurring financial income | 75 | €122 | €211 | +€89 | +73.1% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,601 | €171 | +€6,772 | |
| Income taxes | 67/77 | €147 | - | -€147 | |
| Profit (loss) for the period | 9904 | -€6,748 | €171 | +€6,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,748 | €171 | +€6,919 |
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.