Withofs 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.
Withofs Consulting
Largest movements
- Tangible fixed assets +€43,982
up €43,982 (+256%), from €17,165 to €61,148
of which Land and buildings: +€40,237
- Financial fixed assets +€43,751
new in 2025: €43,751
- Cash +€25,442
up €25,442 (+138%), from €18,498 to €43,939
mainly Net result for the year (+€34,299) and Debts after one year (+€29,273)
- Receivables within one year -€6,155
no longer reported in 2025 (was €6,155)
of which Other amounts receivable: -€5,299
- Debts after one year +€29,273
new in 2025: €29,273
- Reserves +€25,000
up €25,000 (+216%), from €11,555 to €36,555
- Trade debts +€19,914
up €19,914 (+12,108%), from €164 to €20,078
- Tax, wage and social debts +€12,736
up €12,736 (+203%), from €6,265 to €19,002
- Current portion of long-term debt +€9,340
new in 2025: €9,340
- Gross operating margin +€49,044
up €49,044 (+1,636%), from €2,997 to €52,041
- Taxes +€12,624
up €12,624 (+1,188%), from €1,063 to €13,687
- Depreciation +€1,321
up €1,321 (+789%), from €168 to €1,489
- Staff costs +€766
up €766 (+116%), from €661 to €1,427
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.
Derived cash bridge
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 | €65,880 | €171,762 | +€105,882 | +161% |
| Fixed assets | 21/28 | €17,165 | €104,899 | +€87,733 | +511% |
| Tangible fixed assets | 22/27 | €17,165 | €61,148 | +€43,982 | +256% |
| Land and buildings | 22 | €17,165 | €57,403 | +€40,237 | +234% |
| Plant, machinery and equipment | 23 | €0 | €3,745 | +€3,745 | |
| Financial fixed assets | 28 | - | €43,751 | +€43,751 | |
| Current assets | 29/58 | €48,714 | €66,864 | +€18,149 | +37.3% |
| Stocks and contracts in progress | 3 | €20,575 | €20,575 | = | 0.0% |
| Stocks | 30/36 | €20,575 | €20,575 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,155 | - | -€6,155 | |
| Trade receivables | 40 | €855 | - | -€855 | |
| Other amounts receivable | 41 | €5,299 | - | -€5,299 | |
| Cash at bank and in hand | 54/58 | €18,498 | €43,939 | +€25,442 | +138% |
| Deferred charges and accrued income | 490/1 | €3,487 | €2,349 | -€1,138 | -32.6% |
| Total equity and liabilities | 10/49 | €65,880 | €171,762 | +€105,882 | +161% |
| Equity | 10/15 | €52,785 | €87,084 | +€34,299 | +65.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,555 | €36,555 | +€25,000 | +216% |
| Distributable reserves | 133 | €11,555 | €36,555 | +€25,000 | +216% |
| Profit (loss) carried forward | 14 | €28,830 | €38,129 | +€9,299 | +32.3% |
| Amounts payable | 17/49 | €13,095 | €84,678 | +€71,583 | +547% |
| Amounts payable after more than one year | 17 | - | €29,273 | +€29,273 | |
| Financial debts | 170/4 | - | €29,273 | +€29,273 | |
| Amounts payable within one year | 42/48 | €12,437 | €54,427 | +€41,989 | +338% |
| Current portion of amounts payable after more than one year | 42 | - | €9,340 | +€9,340 | |
| Trade debts | 44 | €164 | €20,078 | +€19,914 | +12,108% |
| Suppliers | 440/4 | €164 | €20,078 | +€19,914 | +12,108% |
| Taxes, remuneration and social security | 45 | €6,265 | €19,002 | +€12,736 | +203% |
| Taxes | 450/3 | €6,265 | €19,002 | +€12,736 | +203% |
| Other amounts payable | 47/48 | €6,008 | €6,008 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €657 | €978 | +€321 | +48.8% |
| Remuneration, social security and pensions | 62 | €661 | €1,427 | +€766 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €1,489 | +€1,321 | +789% |
| Other operating charges | 640/8 | €648 | €756 | +€108 | +16.6% |
| Gross operating margin | 9900 | €2,997 | €52,041 | +€49,044 | +1,636% |
| Operating profit (loss) | 9901 | €1,521 | €48,369 | +€46,848 | +3,081% |
| Financial charges | 65/66B | €174 | €383 | +€209 | +120% |
| Recurring financial charges | 65 | €174 | €383 | +€209 | +120% |
| Profit (loss) for the period before taxes | 9903 | €1,347 | €47,986 | +€46,639 | +3,463% |
| Income taxes | 67/77 | €1,063 | €13,687 | +€12,624 | +1,188% |
| Profit (loss) for the period | 9904 | €284 | €34,299 | +€34,015 | +11,986% |
| Profit (loss) for the period to be appropriated | 9905 | €284 | €34,299 | +€34,015 | +11,986% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.