WITSENBURG CONSULTANCY: 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.
WITSENBURG CONSULTANCY
Largest movements
- Tangible fixed assets +€2,479
up €2,479 (+232%), from €1,067 to €3,546
of which Plant, machinery and equipment: +€3,255
- Receivables within one year -€553
down €553 (-93.0%), from €595 to €42
- Cash +€321
up €321 (+152%), from €211 to €532
mainly Other debts (+€5,076) and Depreciation (+€1,551)
- Other debts +€5,076
up €5,076 (+27.1%), from €18,742 to €23,818
- Profit (loss) carried forward -€2,678
down €2,678 (-7.5%), from -€35,619 to -€38,298
- Trade debts -€141
no longer reported in 2025 (was €141)
- Gross operating margin -€12,043
down €12,043, from €11,193 to -€850
- Depreciation +€775
up €775 (+99.9%), from €776 to €1,551
- Other operating charges +€118
new in 2025: €118
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 | €1,873 | €4,120 | +€2,247 | +120% |
| Fixed assets | 21/28 | €1,067 | €3,546 | +€2,479 | +232% |
| Tangible fixed assets | 22/27 | €1,067 | €3,546 | +€2,479 | +232% |
| Plant, machinery and equipment | 23 | - | €3,255 | +€3,255 | |
| Furniture and vehicles | 24 | €1,067 | €291 | -€776 | -72.7% |
| Current assets | 29/58 | €806 | €574 | -€232 | -28.8% |
| Amounts receivable within one year | 40/41 | €595 | €42 | -€553 | -93.0% |
| Trade receivables | 40 | €595 | €42 | -€553 | -93.0% |
| Cash at bank and in hand | 54/58 | €211 | €532 | +€321 | +152% |
| Total equity and liabilities | 10/49 | €1,873 | €4,120 | +€2,247 | +120% |
| Equity | 10/15 | -€17,019 | -€19,698 | -€2,678 | -15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,619 | -€38,298 | -€2,678 | -7.5% |
| Amounts payable | 17/49 | €18,892 | €23,818 | +€4,925 | +26.1% |
| Amounts payable within one year | 42/48 | €18,883 | €23,818 | +€4,935 | +26.1% |
| Trade debts | 44 | €141 | - | -€141 | |
| Suppliers | 440/4 | €141 | - | -€141 | |
| Other amounts payable | 47/48 | €18,742 | €23,818 | +€5,076 | +27.1% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €1,551 | +€775 | +99.9% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €11,193 | -€850 | -€12,043 | |
| Operating profit (loss) | 9901 | €10,417 | -€2,519 | -€12,936 | |
| Financial charges | 65/66B | €147 | €160 | +€13 | +8.7% |
| Recurring financial charges | 65 | €147 | €160 | +€13 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €10,270 | -€2,678 | -€12,949 | |
| Profit (loss) for the period | 9904 | €10,270 | -€2,678 | -€12,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,270 | -€2,678 | -€12,949 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.