Wittevrongel 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.
Wittevrongel Consulting
Largest movements
- Cash +€32,374
up €32,374 (+93.3%), from €34,697 to €67,071
mainly Net result for the year (+€24,887) and Tax, wage and social debts (+€5,290)
- Tangible fixed assets -€2,405
down €2,405 (-42.1%), from €5,713 to €3,308
- Receivables within one year -€925
down €925 (-7.7%), from €11,973 to €11,049
of which Trade receivables: -€945
- Profit (loss) carried forward +€24,887
up €24,887 (+77.6%), from €32,077 to €56,964
- Tax, wage and social debts +€5,290
up €5,290 (+34.4%), from €15,389 to €20,679
of which Taxes: +€5,290
- Gross operating margin +€7,055
up €7,055 (+25.1%), from €28,113 to €35,168
- Taxes +€1,279
up €1,279 (+20.3%), from €6,295 to €7,574
- Depreciation +€1,012
up €1,012 (+72.6%), from €1,393 to €2,405
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 | €52,383 | €81,428 | +€29,045 | +55.4% |
| Fixed assets | 21/28 | €5,713 | €3,308 | -€2,405 | -42.1% |
| Tangible fixed assets | 22/27 | €5,713 | €3,308 | -€2,405 | -42.1% |
| Plant, machinery and equipment | 23 | €5,713 | €3,308 | -€2,405 | -42.1% |
| Current assets | 29/58 | €46,670 | €78,120 | +€31,450 | +67.4% |
| Amounts receivable within one year | 40/41 | €11,973 | €11,049 | -€925 | -7.7% |
| Trade receivables | 40 | €11,973 | €11,028 | -€945 | -7.9% |
| Other amounts receivable | 41 | €0 | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €34,697 | €67,071 | +€32,374 | +93.3% |
| Total equity and liabilities | 10/49 | €52,383 | €81,428 | +€29,045 | +55.4% |
| Equity | 10/15 | €34,827 | €59,714 | +€24,887 | +71.5% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,077 | €56,964 | +€24,887 | +77.6% |
| Amounts payable | 17/49 | €17,556 | €21,714 | +€4,158 | +23.7% |
| Amounts payable within one year | 42/48 | €17,556 | €21,714 | +€4,158 | +23.7% |
| Trade debts | 44 | €1,649 | €1,035 | -€614 | -37.2% |
| Suppliers | 440/4 | €1,649 | €1,035 | -€614 | -37.2% |
| Taxes, remuneration and social security | 45 | €15,389 | €20,679 | +€5,290 | +34.4% |
| Taxes | 450/3 | €15,389 | €20,679 | +€5,290 | +34.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €518 | €0 | -€518 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €2,405 | +€1,012 | +72.6% |
| Other operating charges | 640/8 | €118 | €210 | +€92 | +78.0% |
| Gross operating margin | 9900 | €28,113 | €35,168 | +€7,055 | +25.1% |
| Operating profit (loss) | 9901 | €26,602 | €32,553 | +€5,952 | +22.4% |
| Financial income | 75/76B | €95 | €11 | -€84 | -88.2% |
| Recurring financial income | 75 | €95 | €11 | -€84 | -88.2% |
| Financial charges | 65/66B | €389 | €103 | -€286 | -73.5% |
| Recurring financial charges | 65 | €389 | €103 | -€286 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €26,307 | €32,461 | +€6,154 | +23.4% |
| Income taxes | 67/77 | €6,295 | €7,574 | +€1,279 | +20.3% |
| Profit (loss) for the period | 9904 | €20,012 | €24,887 | +€4,875 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,012 | €24,887 | +€4,875 | +24.4% |
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 29 October 2026 via checked.be.