WISE SIDE 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.
WISE SIDE CONSULTING
Largest movements
- Cash -€17,134
down €17,134 (-23.8%), from €71,889 to €54,755
mainly Other debts (-€25,000) and Receivables within one year (-€16,950)
- Receivables within one year +€16,950
up €16,950 (+180%), from €9,397 to €26,347
of which Other amounts receivable: +€9,938
- Receivables after one year -€6,190
down €6,190 (-14.4%), from €43,000 to €36,810
- Other debts -€25,000
no longer reported in 2024 (was €25,000)
- Profit (loss) carried forward +€10,210
up €10,210 (+18.0%), from €56,790 to €67,000
- Trade debts +€9,477
up €9,477 (+40.8%), from €23,209 to €32,686
- Tax, wage and social debts -€1,620
down €1,620 (-8.6%), from €18,818 to €17,198
- Taxes +€5,846
up €5,846, from -€1,341 to €4,505
- Gross operating margin -€1,768
down €1,768 (-8.3%), from €21,295 to €19,527
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.
Derived cash bridge
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 | €125,484 | €118,551 | -€6,933 | -5.5% |
| Fixed assets | 21/28 | €1,198 | €639 | -€559 | -46.7% |
| Tangible fixed assets | 22/27 | €1,198 | €639 | -€559 | -46.7% |
| Furniture and vehicles | 24 | €1,198 | €639 | -€559 | -46.7% |
| Current assets | 29/58 | €124,286 | €117,912 | -€6,374 | -5.1% |
| Amounts receivable after more than one year | 29 | €43,000 | €36,810 | -€6,190 | -14.4% |
| Other amounts receivable | 291 | €43,000 | €36,810 | -€6,190 | -14.4% |
| Amounts receivable within one year | 40/41 | €9,397 | €26,347 | +€16,950 | +180% |
| Trade receivables | 40 | €9,235 | €16,247 | +€7,012 | +75.9% |
| Other amounts receivable | 41 | €162 | €10,100 | +€9,938 | +6,135% |
| Cash at bank and in hand | 54/58 | €71,889 | €54,755 | -€17,134 | -23.8% |
| Total equity and liabilities | 10/49 | €125,484 | €118,551 | -€6,933 | -5.5% |
| Equity | 10/15 | €56,790 | €67,000 | +€10,210 | +18.0% |
| Contributions | 10/11 | €0 | €0 | = | |
| Capital | 10 | €0 | €0 | = | |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Uncalled capital | 101 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,790 | €67,000 | +€10,210 | +18.0% |
| Amounts payable | 17/49 | €68,694 | €51,551 | -€17,143 | -25.0% |
| Amounts payable within one year | 42/48 | €68,694 | €51,551 | -€17,143 | -25.0% |
| Trade debts | 44 | €23,209 | €32,686 | +€9,477 | +40.8% |
| Suppliers | 440/4 | €23,209 | €32,686 | +€9,477 | +40.8% |
| Advances received on contracts in progress | 46 | €1,667 | €1,667 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,818 | €17,198 | -€1,620 | -8.6% |
| Taxes | 450/3 | €18,818 | €17,198 | -€1,620 | -8.6% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €558 | €559 | +€1 | +0.2% |
| Other operating charges | 640/8 | €358 | €465 | +€107 | +29.9% |
| Non-recurring operating charges | 66A | €1,184 | €3,957 | +€2,773 | +234% |
| Gross operating margin | 9900 | €21,295 | €19,527 | -€1,768 | -8.3% |
| Operating profit (loss) | 9901 | €19,195 | €14,546 | -€4,649 | -24.2% |
| Financial income | 75/76B | - | €189 | +€189 | |
| Recurring financial income | 75 | - | €189 | +€189 | |
| Financial charges | 65/66B | €38 | €20 | -€18 | -47.4% |
| Recurring financial charges | 65 | €38 | €20 | -€18 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €19,157 | €14,715 | -€4,442 | -23.2% |
| Income taxes | 67/77 | -€1,341 | €4,505 | +€5,846 | |
| Profit (loss) for the period | 9904 | €20,498 | €10,210 | -€10,288 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,498 | €10,210 | -€10,288 | -50.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.