Windey Consultancy: 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.
Windey Consultancy
Largest movements
- Tangible fixed assets +€85,244
up €85,244 (+585.6%), from €14,557 to €99,801
of which Land and buildings: +€87,727
- Cash -€15,532
down €15,532 (-71.0%), from €21,882 to €6,350
mainly Investment in fixed assets (net) (-€92,041) and Receivables within one year (-€9,842)
- Receivables within one year +€9,842
up €9,842 (+98.8%), from €9,964 to €19,806
- Debts after one year +€75,701
new in 2025: €75,701
- Other debts +€8,241
up €8,241 (+131.0%), from €6,290 to €14,531
- Profit (loss) carried forward -€5,744
new in 2025: -€5,744
- Current portion of long-term debt +€4,471
new in 2025: €4,471
- Tax, wage and social debts -€1,965
down €1,965 (-16.7%), from €11,798 to €9,833
- Gross operating margin -€20,088
down €20,088 (-68.5%), from €29,319 to €9,231
- Taxes -€5,796
down €5,796 (-97.3%), from €5,959 to €163
- Depreciation +€4,391
up €4,391 (+182.5%), from €2,406 to €6,797
- Other operating charges +€2,067
up €2,067 (+314.3%), from €658 to €2,724
- Financial income -€767
down €767 (-98.7%), from €777 to €10
of which Non-recurring financial income: -€777
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 | €47,584 | €128,384 | +€80,800 | +169.8% |
| Fixed assets | 21/28 | €14,557 | €99,801 | +€85,244 | +585.6% |
| Tangible fixed assets | 22/27 | €14,557 | €99,801 | +€85,244 | +585.6% |
| Land and buildings | 22 | - | €87,727 | +€87,727 | |
| Plant, machinery and equipment | 23 | €4,029 | €1,435 | -€2,594 | -64.4% |
| Furniture and vehicles | 24 | €10,528 | €10,639 | +€111 | +1.1% |
| Current assets | 29/58 | €33,028 | €28,583 | -€4,445 | -13.5% |
| Amounts receivable within one year | 40/41 | €9,964 | €19,806 | +€9,842 | +98.8% |
| Trade receivables | 40 | €9,964 | €19,806 | +€9,842 | +98.8% |
| Cash at bank and in hand | 54/58 | €21,882 | €6,350 | -€15,532 | -71.0% |
| Deferred charges and accrued income | 490/1 | €1,181 | €2,427 | +€1,246 | +105.5% |
| Total equity and liabilities | 10/49 | €47,584 | €128,384 | +€80,800 | +169.8% |
| Equity | 10/15 | €26,469 | €20,724 | -€5,744 | -21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,469 | €21,469 | = | 0.0% |
| Distributable reserves | 133 | €21,469 | €21,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,744 | -€5,744 | |
| Amounts payable | 17/49 | €21,116 | €107,660 | +€86,544 | +409.9% |
| Amounts payable after more than one year | 17 | - | €75,701 | +€75,701 | |
| Financial debts | 170/4 | - | €75,701 | +€75,701 | |
| Amounts payable within one year | 42/48 | €21,116 | €31,946 | +€10,830 | +51.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,471 | +€4,471 | |
| Trade debts | 44 | €3,027 | €3,111 | +€84 | +2.8% |
| Suppliers | 440/4 | €3,027 | €3,111 | +€84 | +2.8% |
| Taxes, remuneration and social security | 45 | €11,798 | €9,833 | -€1,965 | -16.7% |
| Taxes | 450/3 | €11,798 | €9,833 | -€1,965 | -16.7% |
| Other amounts payable | 47/48 | €6,290 | €14,531 | +€8,241 | +131.0% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,406 | €6,797 | +€4,391 | +182.5% |
| Other operating charges | 640/8 | €658 | €2,724 | +€2,067 | +314.3% |
| Non-recurring operating charges | 66A | - | €1,492 | +€1,492 | |
| Gross operating margin | 9900 | €29,319 | €9,231 | -€20,088 | -68.5% |
| Operating profit (loss) | 9901 | €26,256 | -€1,782 | -€28,038 | |
| Financial income | 75/76B | €777 | €10 | -€767 | -98.7% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +49950.0% |
| Non-recurring financial income | 76B | €777 | - | -€777 | |
| Financial charges | 65/66B | €4,430 | €3,809 | -€622 | -14.0% |
| Recurring financial charges | 65 | €4,430 | €3,809 | -€622 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €22,602 | -€5,581 | -€28,183 | |
| Income taxes | 67/77 | €5,959 | €163 | -€5,796 | -97.3% |
| Profit (loss) for the period | 9904 | €16,643 | -€5,744 | -€22,387 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,643 | -€5,744 | -€22,387 |
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 5 October 2026 via checked.be.