WTech3S 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.
WTech3S Consulting
Largest movements
- Cash +€33,042
up €33,042 (+47.4%), from €69,664 to €102,706
mainly Net result for the year (+€41,854) and Depreciation (+€7,172)
- Receivables within one year +€12,313
up €12,313 (+2504.5%), from €492 to €12,805
- Tangible fixed assets -€7,172
down €7,172 (-49.4%), from €14,518 to €7,346
of which Furniture and vehicles: -€6,184
- Reserves +€41,854
up €41,854 (+61.7%), from €67,876 to €109,730
- Tax, wage and social debts -€3,583
down €3,583 (-33.4%), from €10,736 to €7,154
- Gross operating margin -€33,728
down €33,728 (-35.8%), from €94,318 to €60,590
- Taxes -€6,628
down €6,628 (-37.8%), from €17,551 to €10,923
- Other operating charges -€1,240
down €1,240 (-68.5%), from €1,811 to €571
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 | €84,811 | €122,994 | +€38,183 | +45.0% |
| Fixed assets | 21/28 | €14,656 | €7,484 | -€7,172 | -48.9% |
| Tangible fixed assets | 22/27 | €14,518 | €7,346 | -€7,172 | -49.4% |
| Plant, machinery and equipment | 23 | €2,404 | €1,416 | -€988 | -41.1% |
| Furniture and vehicles | 24 | €12,114 | €5,930 | -€6,184 | -51.0% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €70,155 | €115,511 | +€45,355 | +64.6% |
| Amounts receivable within one year | 40/41 | €492 | €12,805 | +€12,313 | +2504.5% |
| Trade receivables | 40 | €492 | €12,805 | +€12,313 | +2504.5% |
| Cash at bank and in hand | 54/58 | €69,664 | €102,706 | +€33,042 | +47.4% |
| Total equity and liabilities | 10/49 | €84,811 | €122,994 | +€38,183 | +45.0% |
| Equity | 10/15 | €73,876 | €115,730 | +€41,854 | +56.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €67,876 | €109,730 | +€41,854 | +61.7% |
| Distributable reserves | 133 | €67,876 | €109,730 | +€41,854 | +61.7% |
| Amounts payable | 17/49 | €10,935 | €7,264 | -€3,671 | -33.6% |
| Amounts payable within one year | 42/48 | €10,935 | €7,264 | -€3,671 | -33.6% |
| Trade debts | 44 | €154 | €48 | -€107 | -69.2% |
| Suppliers | 440/4 | €154 | €48 | -€107 | -69.2% |
| Taxes, remuneration and social security | 45 | €10,736 | €7,154 | -€3,583 | -33.4% |
| Taxes | 450/3 | €10,736 | €7,154 | -€3,583 | -33.4% |
| Other amounts payable | 47/48 | €45 | €63 | +€18 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,998 | €7,172 | +€174 | +2.5% |
| Other operating charges | 640/8 | €1,811 | €571 | -€1,240 | -68.5% |
| Gross operating margin | 9900 | €94,318 | €60,590 | -€33,728 | -35.8% |
| Operating profit (loss) | 9901 | €85,508 | €52,846 | -€32,662 | -38.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €81 | €69 | -€12 | -15.1% |
| Recurring financial charges | 65 | €81 | €69 | -€12 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €85,427 | €52,778 | -€32,649 | -38.2% |
| Income taxes | 67/77 | €17,551 | €10,923 | -€6,628 | -37.8% |
| Profit (loss) for the period | 9904 | €67,876 | €41,854 | -€26,021 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,876 | €41,854 | -€26,021 | -38.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.