WIRE CONSULTING: 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.
WIRE CONSULTING
Largest movements
- Tangible fixed assets +€158,155
up €158,155 (+35.4%), from €446,421 to €604,576
of which Land and buildings: +€147,137
- Cash +€99,811
up €99,811 (+25.2%), from €396,169 to €495,980
mainly Net result for the year (+€139,168) and Deferred charges and accrued income (+€92,774)
- Deferred charges and accrued income -€92,774
down €92,774 (-97.5%), from €95,105 to €2,331
- Receivables within one year -€62,560
down €62,560 (-71.4%), from €87,663 to €25,103
of which Trade receivables: -€36,403
- Reserves +€139,168
up €139,168 (+15.0%), from €927,213 to €1.1m
- Tax, wage and social debts -€47,655
down €47,655 (-53.0%), from €89,845 to €42,190
of which Taxes: -€46,569
- Gross operating margin -€160,034
down €160,034 (-41.4%), from €386,753 to €226,719
- Taxes -€55,838
down €55,838 (-48.7%), from €114,661 to €58,824
- Depreciation +€15,307
up €15,307 (+118.1%), from €12,956 to €28,263
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,025,359 | €1,127,990 | +€102,631 | +10.0% |
| Fixed assets | 21/28 | €446,421 | €604,576 | +€158,155 | +35.4% |
| Tangible fixed assets | 22/27 | €446,421 | €604,576 | +€158,155 | +35.4% |
| Land and buildings | 22 | €445,347 | €592,484 | +€147,137 | +33.0% |
| Plant, machinery and equipment | 23 | €1,074 | €454 | -€620 | -57.7% |
| Furniture and vehicles | 24 | - | €11,638 | +€11,638 | |
| Current assets | 29/58 | €578,938 | €523,414 | -€55,524 | -9.6% |
| Amounts receivable within one year | 40/41 | €87,663 | €25,103 | -€62,560 | -71.4% |
| Trade receivables | 40 | €61,506 | €25,103 | -€36,403 | -59.2% |
| Other amounts receivable | 41 | €26,158 | - | -€26,158 | |
| Cash at bank and in hand | 54/58 | €396,169 | €495,980 | +€99,811 | +25.2% |
| Deferred charges and accrued income | 490/1 | €95,105 | €2,331 | -€92,774 | -97.5% |
| Total equity and liabilities | 10/49 | €1,025,359 | €1,127,990 | +€102,631 | +10.0% |
| Equity | 10/15 | €929,713 | €1,068,881 | +€139,168 | +15.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €927,213 | €1,066,381 | +€139,168 | +15.0% |
| Distributable reserves | 133 | €927,213 | €1,066,381 | +€139,168 | +15.0% |
| Amounts payable | 17/49 | €95,646 | €59,109 | -€36,538 | -38.2% |
| Amounts payable within one year | 42/48 | €95,646 | €59,109 | -€36,538 | -38.2% |
| Trade debts | 44 | €3,933 | €14,269 | +€10,336 | +262.8% |
| Suppliers | 440/4 | €3,933 | €14,269 | +€10,336 | +262.8% |
| Taxes, remuneration and social security | 45 | €89,845 | €42,190 | -€47,655 | -53.0% |
| Taxes | 450/3 | €88,759 | €42,190 | -€46,569 | -52.5% |
| Remuneration and social security | 454/9 | €1,086 | - | -€1,086 | |
| Other amounts payable | 47/48 | €1,868 | €2,650 | +€782 | +41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,956 | €28,263 | +€15,307 | +118.1% |
| Other operating charges | 640/8 | €109 | €164 | +€55 | +50.5% |
| Gross operating margin | 9900 | €386,753 | €226,719 | -€160,034 | -41.4% |
| Operating profit (loss) | 9901 | €373,688 | €198,292 | -€175,396 | -46.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €377 | €299 | -€77 | -20.6% |
| Recurring financial charges | 65 | €377 | €299 | -€77 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €373,321 | €197,992 | -€175,329 | -47.0% |
| Income taxes | 67/77 | €114,661 | €58,824 | -€55,838 | -48.7% |
| Profit (loss) for the period | 9904 | €258,659 | €139,168 | -€119,491 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €258,659 | €139,168 | -€119,491 | -46.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.