WIT 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.
WIT CONSULTING
Largest movements
- Cash -€13,106
down €13,106 (-58.2%), from €22,508 to €9,402
mainly Net result for the year (-€15,527) and Investment in fixed assets (net) (-€4,758)
- Receivables within one year -€8,544
down €8,544 (-9.5%), from €89,756 to €81,212
of which Trade receivables: -€34,593
- Tangible fixed assets +€3,055
up €3,055 (+199.1%), from €1,535 to €4,589
- Profit (loss) carried forward -€15,527
down €15,527 (-18.4%), from €84,398 to €68,871
- Tax, wage and social debts -€3,081
down €3,081 (-12.3%), from €25,133 to €22,052
- Gross operating margin -€123,876
down €123,876, from €108,032 to -€15,844
- Taxes -€22,052
down €22,052 (-100.0%), from €22,052 to €0
- Financial income +€2,164
up €2,164 (+141.7%), from €1,527 to €3,691
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 | €114,848 | €95,546 | -€19,302 | -16.8% |
| Fixed assets | 21/28 | €1,535 | €4,589 | +€3,055 | +199.1% |
| Tangible fixed assets | 22/27 | €1,535 | €4,589 | +€3,055 | +199.1% |
| Furniture and vehicles | 24 | €1,535 | €4,589 | +€3,055 | +199.1% |
| Current assets | 29/58 | €113,314 | €90,957 | -€22,357 | -19.7% |
| Amounts receivable within one year | 40/41 | €89,756 | €81,212 | -€8,544 | -9.5% |
| Trade receivables | 40 | €34,985 | €392 | -€34,593 | -98.9% |
| Other amounts receivable | 41 | €54,771 | €80,821 | +€26,050 | +47.6% |
| Cash at bank and in hand | 54/58 | €22,508 | €9,402 | -€13,106 | -58.2% |
| Deferred charges and accrued income | 490/1 | €1,050 | €343 | -€707 | -67.3% |
| Total equity and liabilities | 10/49 | €114,848 | €95,546 | -€19,302 | -16.8% |
| Equity | 10/15 | €88,398 | €72,871 | -€15,527 | -17.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,398 | €68,871 | -€15,527 | -18.4% |
| Amounts payable | 17/49 | €26,451 | €22,676 | -€3,775 | -14.3% |
| Amounts payable within one year | 42/48 | €26,451 | €22,676 | -€3,775 | -14.3% |
| Trade debts | 44 | €1,318 | €624 | -€694 | -52.7% |
| Suppliers | 440/4 | €1,318 | €624 | -€694 | -52.7% |
| Taxes, remuneration and social security | 45 | €25,133 | €22,052 | -€3,081 | -12.3% |
| Taxes | 450/3 | €25,133 | €22,052 | -€3,081 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €1,703 | +€457 | +36.6% |
| Other operating charges | 640/8 | €1,441 | €1,510 | +€68 | +4.7% |
| Gross operating margin | 9900 | €108,032 | -€15,844 | -€123,876 | |
| Operating profit (loss) | 9901 | €105,344 | -€19,057 | -€124,401 | |
| Financial income | 75/76B | €1,527 | €3,691 | +€2,164 | +141.7% |
| Recurring financial income | 75 | €1,527 | €3,691 | +€2,164 | +141.7% |
| Financial charges | 65/66B | €422 | €161 | -€261 | -61.8% |
| Recurring financial charges | 65 | €422 | €161 | -€261 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €106,450 | -€15,527 | -€121,976 | |
| Income taxes | 67/77 | €22,052 | €0 | -€22,052 | -100.0% |
| Profit (loss) for the period | 9904 | €84,398 | -€15,527 | -€99,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,398 | -€15,527 | -€99,925 |
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 6 October 2026 via checked.be.