WNR 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.
WNR Consulting
Largest movements
- Tangible fixed assets +€382,208
up €382,208 (+12,980%), from €2,945 to €385,153
of which Land and buildings: +€381,891
- Cash -€19,545
down €19,545 (-13.2%), from €147,700 to €128,156
mainly Investment in fixed assets (net) (-€415,938) and Tax, wage and social debts (-€15,917)
- Debts after one year +€273,382
new in 2025: €273,382
- Profit (loss) carried forward +€49,383
up €49,383 (+7,061%), from €699 to €50,082
- Trade debts +€36,794
up €36,794 (+6,116%), from €602 to €37,396
- Tax, wage and social debts -€15,917
down €15,917 (-40.5%), from €39,267 to €23,351
- Current portion of long-term debt +€15,360
new in 2025: €15,360
- Depreciation +€32,033
up €32,033 (+1,889%), from €1,696 to €33,730
- Other operating charges +€17,472
up €17,472 (+4,163%), from €420 to €17,892
- Taxes -€15,980
down €15,980 (-54.8%), from €29,162 to €13,183
- Gross operating margin +€11,795
up €11,795 (+11.3%), from €104,668 to €116,463
- Financial charges +€2,755
up €2,755 (+202%), from €1,364 to €4,119
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 | €184,568 | €543,571 | +€359,002 | +195% |
| Fixed assets | 21/28 | €2,945 | €385,153 | +€382,208 | +12,980% |
| Tangible fixed assets | 22/27 | €2,945 | €385,153 | +€382,208 | +12,980% |
| Land and buildings | 22 | - | €381,891 | +€381,891 | |
| Furniture and vehicles | 24 | €2,945 | €3,262 | +€317 | +10.8% |
| Current assets | 29/58 | €181,624 | €158,418 | -€23,206 | -12.8% |
| Amounts receivable within one year | 40/41 | €21,175 | €21,175 | = | 0.0% |
| Trade receivables | 40 | €21,175 | €21,175 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €147,700 | €128,156 | -€19,545 | -13.2% |
| Deferred charges and accrued income | 490/1 | €12,748 | €9,087 | -€3,661 | -28.7% |
| Total equity and liabilities | 10/49 | €184,568 | €543,571 | +€359,002 | +195% |
| Equity | 10/15 | €144,699 | €194,082 | +€49,383 | +34.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €143,000 | €143,000 | = | 0.0% |
| Distributable reserves | 133 | €143,000 | €143,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €699 | €50,082 | +€49,383 | +7,061% |
| Amounts payable | 17/49 | €39,869 | €349,489 | +€309,620 | +777% |
| Amounts payable after more than one year | 17 | - | €273,382 | +€273,382 | |
| Financial debts | 170/4 | - | €273,382 | +€273,382 | |
| Amounts payable within one year | 42/48 | €39,869 | €76,106 | +€36,237 | +90.9% |
| Current portion of amounts payable after more than one year | 42 | - | €15,360 | +€15,360 | |
| Trade debts | 44 | €602 | €37,396 | +€36,794 | +6,116% |
| Suppliers | 440/4 | €602 | €37,396 | +€36,794 | +6,116% |
| Taxes, remuneration and social security | 45 | €39,267 | €23,351 | -€15,917 | -40.5% |
| Taxes | 450/3 | €39,267 | €23,351 | -€15,917 | -40.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | -€86 | -€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,696 | €33,730 | +€32,033 | +1,889% |
| Other operating charges | 640/8 | €420 | €17,892 | +€17,472 | +4,163% |
| Gross operating margin | 9900 | €104,668 | €116,463 | +€11,795 | +11.3% |
| Operating profit (loss) | 9901 | €102,552 | €64,927 | -€37,625 | -36.7% |
| Financial income | 75/76B | €2,060 | €1,757 | -€303 | -14.7% |
| Recurring financial income | 75 | €2,060 | €1,757 | -€303 | -14.7% |
| Financial charges | 65/66B | €1,364 | €4,119 | +€2,755 | +202% |
| Recurring financial charges | 65 | €1,364 | €4,119 | +€2,755 | +202% |
| Profit (loss) for the period before taxes | 9903 | €103,248 | €62,565 | -€40,683 | -39.4% |
| Income taxes | 67/77 | €29,162 | €13,183 | -€15,980 | -54.8% |
| Profit (loss) for the period | 9904 | €74,086 | €49,383 | -€24,703 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,086 | €49,383 | -€24,703 | -33.3% |
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 25 October 2026 via checked.be.