WN 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.
WN CONSULTING
Largest movements
- Cash +€15,979
up €15,979 (+109%), from €14,600 to €30,579
mainly Other debts (+€26,563) and Net result for the year (+€22,119)
- Tangible fixed assets +€4,098
up €4,098 (+433%), from €947 to €5,045
- Receivables within one year -€1,059
down €1,059 (-7.7%), from €13,787 to €12,728
of which Trade receivables: -€10,889
- Other debts +€26,563
new in 2025: €26,563
- Reserves -€8,462
down €8,462 (-48.2%), from €17,553 to €9,091
- Trade debts +€595
up €595 (+48.3%), from €1,232 to €1,827
- Gross operating margin +€45,686
up €45,686, from -€13,974 to €31,712
- Taxes +€4,395
up €4,395 (+3,071%), from €143 to €4,538
- Depreciation +€919
up €919 (+129%), from €710 to €1,630
- Financial income +€487
up €487 (+1,326%), from €37 to €523
of which Non-recurring financial income: +€479
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 | €29,494 | €48,352 | +€18,858 | +63.9% |
| Fixed assets | 21/28 | €947 | €5,045 | +€4,098 | +433% |
| Tangible fixed assets | 22/27 | €947 | €5,045 | +€4,098 | +433% |
| Furniture and vehicles | 24 | €947 | €5,045 | +€4,098 | +433% |
| Current assets | 29/58 | €28,547 | €43,307 | +€14,760 | +51.7% |
| Amounts receivable within one year | 40/41 | €13,787 | €12,728 | -€1,059 | -7.7% |
| Trade receivables | 40 | €12,411 | €1,522 | -€10,889 | -87.7% |
| Other amounts receivable | 41 | €1,375 | €11,206 | +€9,830 | +715% |
| Cash at bank and in hand | 54/58 | €14,600 | €30,579 | +€15,979 | +109% |
| Deferred charges and accrued income | 490/1 | €160 | €0 | -€160 | -100% |
| Total equity and liabilities | 10/49 | €29,494 | €48,352 | +€18,858 | +63.9% |
| Equity | 10/15 | €22,553 | €14,091 | -€8,462 | -37.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,553 | €9,091 | -€8,462 | -48.2% |
| Distributable reserves | 133 | €17,553 | €9,091 | -€8,462 | -48.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,941 | €34,261 | +€27,320 | +394% |
| Amounts payable within one year | 42/48 | €6,941 | €34,261 | +€27,320 | +394% |
| Trade debts | 44 | €1,232 | €1,827 | +€595 | +48.3% |
| Suppliers | 440/4 | €1,232 | €1,827 | +€595 | +48.3% |
| Taxes, remuneration and social security | 45 | €5,709 | €5,871 | +€161 | +2.8% |
| Taxes | 450/3 | €3,509 | €5,721 | +€2,211 | +63.0% |
| Remuneration and social security | 454/9 | €2,200 | €150 | -€2,050 | -93.2% |
| Other amounts payable | 47/48 | - | €26,563 | +€26,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €1,630 | +€919 | +129% |
| Other operating charges | 640/8 | €390 | €366 | -€24 | -6.2% |
| Non-recurring operating charges | 66A | - | €3,394 | +€3,394 | |
| Gross operating margin | 9900 | -€13,974 | €31,712 | +€45,686 | |
| Operating profit (loss) | 9901 | -€15,074 | €26,323 | +€41,397 | |
| Financial income | 75/76B | €37 | €523 | +€487 | +1,326% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +184% |
| Non-recurring financial income | 76B | €33 | €512 | +€479 | +1,472% |
| Financial charges | 65/66B | €121 | €189 | +€68 | +56.5% |
| Recurring financial charges | 65 | €121 | €189 | +€68 | +56.5% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€15,158 | €26,657 | +€41,815 | |
| Income taxes | 67/77 | €143 | €4,538 | +€4,395 | +3,071% |
| Profit (loss) for the period | 9904 | -€15,301 | €22,119 | +€37,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,301 | €22,119 | +€37,421 |
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 20 October 2026 via checked.be.