Wyffels Consulting: what changed
Wyffels Consulting
Largest movements
- Tangible fixed assets -€16,425
down €16,425 (-19.4%), from €84,563 to €68,138
of which Furniture and vehicles: -€11,276
- Cash +€7,926
up €7,926 (+25.8%), from €30,758 to €38,685
mainly Depreciation (+€16,602) and Trade debts (+€5,010)
- Receivables within one year +€6,134
up €6,134 (+61.2%), from €10,017 to €16,150
of which Trade receivables: +€5,830
- Deferred charges and accrued income +€2,362
up €2,362 (+66.5%), from €3,553 to €5,915
- Debts after one year -€7,925
down €7,925 (-30.1%), from €26,359 to €18,434
- Other debts -€6,911
down €6,911 (-32.7%), from €21,103 to €14,193
- Trade debts +€5,010
up €5,010 (+121%), from €4,157 to €9,166
- Tax, wage and social debts +€3,708
up €3,708 (+47.9%), from €7,738 to €11,446
of which Taxes: +€3,708
- Reserves +€2,978
up €2,978 (+5.3%), from €56,442 to €59,420
of which Distributable reserves: +€2,978
- Depreciation +€6,727
up €6,727 (+68.1%), from €9,875 to €16,602
- Gross operating margin +€5,443
up €5,443 (+26.0%), from €20,911 to €26,354
- Financial income -€793
down €793 (-84.0%), from €944 to €151
- Other operating charges -€723
down €723 (-54.9%), from €1,316 to €593
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,891 | €128,888 | -€3 | 0.0% |
| Fixed assets | 21/28 | €84,563 | €68,138 | -€16,425 | -19.4% |
| Tangible fixed assets | 22/27 | €84,563 | €68,138 | -€16,425 | -19.4% |
| Land and buildings | 22 | €11,190 | €10,617 | -€573 | -5.1% |
| Plant, machinery and equipment | 23 | €1,740 | €649 | -€1,090 | -62.7% |
| Furniture and vehicles | 24 | €45,817 | €34,541 | -€11,276 | -24.6% |
| Other tangible fixed assets | 26 | €25,816 | €22,330 | -€3,486 | -13.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €44,328 | €60,750 | +€16,422 | +37.0% |
| Amounts receivable within one year | 40/41 | €10,017 | €16,150 | +€6,134 | +61.2% |
| Trade receivables | 40 | €10,017 | €15,847 | +€5,830 | +58.2% |
| Other amounts receivable | 41 | €0 | €303 | +€303 | |
| Cash at bank and in hand | 54/58 | €30,758 | €38,685 | +€7,926 | +25.8% |
| Deferred charges and accrued income | 490/1 | €3,553 | €5,915 | +€2,362 | +66.5% |
| Total equity and liabilities | 10/49 | €128,891 | €128,888 | -€3 | 0.0% |
| Equity | 10/15 | €61,442 | €64,420 | +€2,978 | +4.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,442 | €59,420 | +€2,978 | +5.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €37,692 | €40,670 | +€2,978 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,449 | €64,468 | -€2,981 | -4.4% |
| Amounts payable after more than one year | 17 | €26,359 | €18,434 | -€7,925 | -30.1% |
| Financial debts | 170/4 | €26,359 | €18,434 | -€7,925 | -30.1% |
| Amounts payable within one year | 42/48 | €40,577 | €43,230 | +€2,653 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €7,579 | €7,925 | +€346 | +4.6% |
| Trade debts | 44 | €4,157 | €9,166 | +€5,010 | +121% |
| Suppliers | 440/4 | €4,157 | €9,166 | +€5,010 | +121% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €7,738 | €11,446 | +€3,708 | +47.9% |
| Taxes | 450/3 | €7,738 | €11,446 | +€3,708 | +47.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,103 | €14,193 | -€6,911 | -32.7% |
| Accrued charges and deferred income | 492/3 | €513 | €2,804 | +€2,291 | +446% |
| Non-recurring operating income | 76A | €8,738 | €0 | -€8,738 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,875 | €16,602 | +€6,727 | +68.1% |
| Other operating charges | 640/8 | €1,316 | €593 | -€723 | -54.9% |
| Gross operating margin | 9900 | €20,911 | €26,354 | +€5,443 | +26.0% |
| Operating profit (loss) | 9901 | €9,720 | €9,159 | -€561 | -5.8% |
| Financial income | 75/76B | €944 | €151 | -€793 | -84.0% |
| Recurring financial income | 75 | €944 | €151 | -€793 | -84.0% |
| Financial charges | 65/66B | €3,006 | €3,050 | +€45 | +1.5% |
| Recurring financial charges | 65 | €3,006 | €3,050 | +€45 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €7,659 | €6,260 | -€1,399 | -18.3% |
| Income taxes | 67/77 | €3,321 | €3,282 | -€38 | -1.2% |
| Profit (loss) for the period | 9904 | €4,338 | €2,978 | -€1,360 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,338 | €2,978 | -€1,360 | -31.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.