Woni 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.
Woni Consulting
Largest movements
- Cash +€164,866
up €164,866 (+42.7%), from €386,398 to €551,264
mainly Other debts (+€632,756) and Net result for the year (+€136,606)
- Tangible fixed assets +€74,310
up €74,310 (+186.8%), from €39,780 to €114,090
- Receivables within one year -€13,655
down €13,655 (-5.2%), from €260,150 to €246,495
of which Trade receivables: -€113,664
- Other debts +€632,756
up €632,756 (+1601.9%), from €39,499 to €672,255
- Reserves -€501,502
down €501,502 (-100.0%), from €501,502 to €0
- Debts after one year +€47,288
up €47,288 (+215.6%), from €21,933 to €69,221
- Tax, wage and social debts +€26,681
up €26,681 (+28.9%), from €92,444 to €119,126
of which Taxes: +€26,681
- Current portion of long-term debt +€18,949
up €18,949 (+152.9%), from €12,391 to €31,340
- Gross operating margin -€42,850
down €42,850 (-16.2%), from €264,225 to €221,376
- Depreciation +€19,615
up €19,615 (+177.5%), from €11,050 to €30,665
- Taxes -€15,815
down €15,815 (-24.7%), from €64,150 to €48,335
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.
Cash bridge derived
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 | €686,521 | €912,046 | +€225,525 | +32.9% |
| Fixed assets | 21/28 | €39,780 | €114,090 | +€74,310 | +186.8% |
| Tangible fixed assets | 22/27 | €39,780 | €114,090 | +€74,310 | +186.8% |
| Furniture and vehicles | 24 | €39,780 | €114,090 | +€74,310 | +186.8% |
| Current assets | 29/58 | €646,741 | €797,956 | +€151,215 | +23.4% |
| Amounts receivable within one year | 40/41 | €260,150 | €246,495 | -€13,655 | -5.2% |
| Trade receivables | 40 | €260,150 | €146,486 | -€113,664 | -43.7% |
| Other amounts receivable | 41 | - | €100,009 | +€100,009 | |
| Cash at bank and in hand | 54/58 | €386,398 | €551,264 | +€164,866 | +42.7% |
| Deferred charges and accrued income | 490/1 | €194 | €197 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €686,521 | €912,046 | +€225,525 | +32.9% |
| Equity | 10/15 | €520,102 | €18,600 | -€501,502 | -96.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €501,502 | €0 | -€501,502 | -100.0% |
| Distributable reserves | 133 | €501,502 | €0 | -€501,502 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €166,420 | €893,446 | +€727,027 | +436.9% |
| Amounts payable after more than one year | 17 | €21,933 | €69,221 | +€47,288 | +215.6% |
| Financial debts | 170/4 | €21,933 | €69,221 | +€47,288 | +215.6% |
| Amounts payable within one year | 42/48 | €144,487 | €824,226 | +€679,738 | +470.4% |
| Current portion of amounts payable after more than one year | 42 | €12,391 | €31,340 | +€18,949 | +152.9% |
| Trade debts | 44 | €153 | €1,505 | +€1,352 | +884.7% |
| Suppliers | 440/4 | €153 | €1,505 | +€1,352 | +884.7% |
| Taxes, remuneration and social security | 45 | €92,444 | €119,126 | +€26,681 | +28.9% |
| Taxes | 450/3 | €92,444 | €119,126 | +€26,681 | +28.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,499 | €672,255 | +€632,756 | +1601.9% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,050 | €30,665 | +€19,615 | +177.5% |
| Other operating charges | 640/8 | €1,343 | €1,537 | +€194 | +14.5% |
| Gross operating margin | 9900 | €264,225 | €221,376 | -€42,850 | -16.2% |
| Operating profit (loss) | 9901 | €251,832 | €189,174 | -€62,658 | -24.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €2,285 | €4,234 | +€1,948 | +85.3% |
| Recurring financial charges | 65 | €2,285 | €4,234 | +€1,948 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €249,547 | €184,941 | -€64,606 | -25.9% |
| Income taxes | 67/77 | €64,150 | €48,335 | -€15,815 | -24.7% |
| Profit (loss) for the period | 9904 | €185,397 | €136,606 | -€48,791 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €185,397 | €136,606 | -€48,791 | -26.3% |
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 9 October 2026 via checked.be.