WIN CONSULTANT: what changed
Two fiscal 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 CONSULTANT
Largest movements
- Tangible fixed assets -€33,229
down €33,229 (-3.8%), from €870,599 to €837,369
- Debts after one year -€59,407
down €59,407 (-8.3%), from €718,676 to €659,269
- Other operating charges +€4,574
up €4,574 (+123.6%), from €3,700 to €8,275
- Gross operating margin +€2,173
up €2,173 (+2.1%), from €102,026 to €104,199
- Financial charges -€2,022
down €2,022 (-7.4%), from €27,280 to €25,259
- Depreciation -€2,017
down €2,017 (-3.3%), from €61,850 to €59,833
- Taxes +€1,617
up €1,617 (+126.9%), from €1,274 to €2,891
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.
Cash bridge derived
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 | €884,831 | €844,101 | -€40,730 | -4.6% |
| Fixed assets | 21/28 | €870,649 | €837,419 | -€33,229 | -3.8% |
| Tangible fixed assets | 22/27 | €870,599 | €837,369 | -€33,229 | -3.8% |
| Land and buildings | 22 | €870,599 | €837,369 | -€33,229 | -3.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €14,183 | €6,682 | -€7,501 | -52.9% |
| Amounts receivable within one year | 40/41 | €5,313 | - | -€5,313 | |
| Other amounts receivable | 41 | €5,313 | - | -€5,313 | |
| Cash at bank and in hand | 54/58 | €7,962 | €6,122 | -€1,840 | -23.1% |
| Deferred charges and accrued income | 490/1 | €908 | €559 | -€349 | -38.4% |
| Total equity and liabilities | 10/49 | €884,831 | €844,101 | -€40,730 | -4.6% |
| Equity | 10/15 | €43,395 | €51,337 | +€7,942 | +18.3% |
| 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 | €22,935 | €30,877 | +€7,942 | +34.6% |
| Amounts payable | 17/49 | €841,436 | €792,764 | -€48,672 | -5.8% |
| Amounts payable after more than one year | 17 | €718,676 | €659,269 | -€59,407 | -8.3% |
| Financial debts | 170/4 | €718,676 | €659,269 | -€59,407 | -8.3% |
| Amounts payable within one year | 42/48 | €122,760 | €133,496 | +€10,735 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €57,601 | €59,407 | +€1,806 | +3.1% |
| Trade debts | 44 | - | €4,466 | +€4,466 | |
| Suppliers | 440/4 | - | €4,466 | +€4,466 | |
| Taxes, remuneration and social security | 45 | €1,274 | €4,165 | +€2,891 | +226.9% |
| Taxes | 450/3 | €1,274 | €4,165 | +€2,891 | +226.9% |
| Other amounts payable | 47/48 | €63,885 | €65,457 | +€1,572 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,850 | €59,833 | -€2,017 | -3.3% |
| Other operating charges | 640/8 | €3,700 | €8,275 | +€4,574 | +123.6% |
| Gross operating margin | 9900 | €102,026 | €104,199 | +€2,173 | +2.1% |
| Operating profit (loss) | 9901 | €36,475 | €36,092 | -€384 | -1.1% |
| Financial income | 75/76B | €277 | - | -€277 | |
| Recurring financial income | 75 | €277 | - | -€277 | |
| Financial charges | 65/66B | €27,280 | €25,259 | -€2,022 | -7.4% |
| Recurring financial charges | 65 | €27,280 | €25,259 | -€2,022 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €9,472 | €10,833 | +€1,361 | +14.4% |
| Income taxes | 67/77 | €1,274 | €2,891 | +€1,617 | +126.9% |
| Profit (loss) for the period | 9904 | €8,197 | €7,942 | -€256 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,197 | €7,942 | -€256 | -3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.