WschoetIT 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.
WschoetIT Consulting
Largest movements
- Tangible fixed assets -€13,602
down €13,602 (-19.7%), from €68,921 to €55,319
of which Furniture and vehicles: -€13,088
- Cash +€7,022
up €7,022 (+26.1%), from €26,865 to €33,886
mainly Net result for the year (+€43,587) and Depreciation (+€24,108)
- Receivables within one year +€3,673
up €3,673 (+21.3%), from €17,284 to €20,957
of which Trade receivables: +€3,868
- Deferred charges and accrued income -€1,331
down €1,331 (-74.1%), from €1,796 to €465
- Reserves -€26,593
no longer reported in 2025 (was €26,593)
- Other debts +€21,839
up €21,839 (+40.2%), from €54,343 to €76,182
- Debts after one year -€11,204
no longer reported in 2025 (was €11,204)
- Tax, wage and social debts +€9,297
up €9,297 (+801%), from €1,160 to €10,457
- Current portion of long-term debt +€2,864
up €2,864 (+24.5%), from €11,703 to €14,568
- Gross operating margin +€22,594
up €22,594 (+38.2%), from €59,123 to €81,717
- Taxes +€3,616
up €3,616 (+41.8%), from €8,652 to €12,268
- Depreciation +€3,345
up €3,345 (+16.1%), from €20,763 to €24,108
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 | €114,865 | €110,627 | -€4,238 | -3.7% |
| Fixed assets | 21/28 | €68,921 | €55,319 | -€13,602 | -19.7% |
| Tangible fixed assets | 22/27 | €68,921 | €55,319 | -€13,602 | -19.7% |
| Land and buildings | 22 | €4,035 | €3,550 | -€485 | -12.0% |
| Plant, machinery and equipment | 23 | €341 | €312 | -€29 | -8.4% |
| Furniture and vehicles | 24 | €64,545 | €51,457 | -€13,088 | -20.3% |
| Current assets | 29/58 | €45,944 | €55,308 | +€9,364 | +20.4% |
| Amounts receivable within one year | 40/41 | €17,284 | €20,957 | +€3,673 | +21.3% |
| Trade receivables | 40 | €12,741 | €16,609 | +€3,868 | +30.4% |
| Other amounts receivable | 41 | €4,543 | €4,348 | -€195 | -4.3% |
| Cash at bank and in hand | 54/58 | €26,865 | €33,886 | +€7,022 | +26.1% |
| Deferred charges and accrued income | 490/1 | €1,796 | €465 | -€1,331 | -74.1% |
| Total equity and liabilities | 10/49 | €114,865 | €110,627 | -€4,238 | -3.7% |
| Equity | 10/15 | €34,593 | €8,000 | -€26,593 | -76.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €26,593 | - | -€26,593 | |
| Distributable reserves | 133 | €26,593 | - | -€26,593 | |
| Amounts payable | 17/49 | €80,272 | €102,627 | +€22,355 | +27.8% |
| Amounts payable after more than one year | 17 | €11,204 | - | -€11,204 | |
| Financial debts | 170/4 | €11,204 | - | -€11,204 | |
| Amounts payable within one year | 42/48 | €68,920 | €102,008 | +€33,088 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €11,703 | €14,568 | +€2,864 | +24.5% |
| Trade debts | 44 | €1,714 | €801 | -€913 | -53.3% |
| Suppliers | 440/4 | €1,714 | €801 | -€913 | -53.3% |
| Taxes, remuneration and social security | 45 | €1,160 | €10,457 | +€9,297 | +801% |
| Taxes | 450/3 | €1,160 | €10,457 | +€9,297 | +801% |
| Other amounts payable | 47/48 | €54,343 | €76,182 | +€21,839 | +40.2% |
| Accrued charges and deferred income | 492/3 | €149 | €619 | +€470 | +316% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,763 | €24,108 | +€3,345 | +16.1% |
| Other operating charges | 640/8 | €468 | €342 | -€126 | -27.0% |
| Non-recurring operating charges | 66A | €1,062 | - | -€1,062 | |
| Gross operating margin | 9900 | €59,123 | €81,717 | +€22,594 | +38.2% |
| Operating profit (loss) | 9901 | €36,579 | €57,017 | +€20,438 | +55.9% |
| Financial income | 75/76B | €599 | €6 | -€593 | -99.1% |
| Recurring financial income | 75 | €599 | €6 | -€593 | -99.1% |
| Financial charges | 65/66B | €1,933 | €1,167 | -€766 | -39.6% |
| Recurring financial charges | 65 | €1,933 | €1,167 | -€766 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €35,245 | €55,856 | +€20,611 | +58.5% |
| Income taxes | 67/77 | €8,652 | €12,268 | +€3,616 | +41.8% |
| Profit (loss) for the period | 9904 | €26,593 | €43,587 | +€16,995 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,593 | €43,587 | +€16,995 | +63.9% |
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.