" WZ 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.
" WZ CONSULTING
Largest movements
- Cash +€153,539
up €153,539 (+171%), from €89,822 to €243,361
mainly Net result for the year (+€123,420) and Tax, wage and social debts (+€41,292)
- Receivables after one year -€27,800
down €27,800 (-86.9%), from €32,000 to €4,200
- Receivables within one year -€9,000
down €9,000 (-10.5%), from €85,850 to €76,850
- Tangible fixed assets -€5,358
down €5,358 (-5.8%), from €92,061 to €86,703
of which Land and buildings: -€4,078
- Profit (loss) carried forward +€123,420
up €123,420 (+79.2%), from €155,909 to €279,329
- Trade debts -€50,994
down €50,994 (-91.6%), from €55,644 to €4,651
- Tax, wage and social debts +€41,292
up €41,292 (+103%), from €40,161 to €81,453
- Gross operating margin +€23,376
up €23,376 (+15.4%), from €152,045 to €175,421
- Taxes +€10,544
up €10,544 (+33.1%), from €31,817 to €42,360
- Depreciation -€7,596
down €7,596 (-52.0%), from €14,604 to €7,008
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 | €306,768 | €417,149 | +€110,381 | +36.0% |
| Fixed assets | 21/28 | €92,061 | €86,703 | -€5,358 | -5.8% |
| Tangible fixed assets | 22/27 | €92,061 | €86,703 | -€5,358 | -5.8% |
| Land and buildings | 22 | €88,111 | €84,033 | -€4,078 | -4.6% |
| Furniture and vehicles | 24 | €3,950 | €2,670 | -€1,280 | -32.4% |
| Current assets | 29/58 | €214,706 | €330,446 | +€115,739 | +53.9% |
| Amounts receivable after more than one year | 29 | €32,000 | €4,200 | -€27,800 | -86.9% |
| Other amounts receivable | 291 | €32,000 | €4,200 | -€27,800 | -86.9% |
| Amounts receivable within one year | 40/41 | €85,850 | €76,850 | -€9,000 | -10.5% |
| Trade receivables | 40 | €85,850 | €76,850 | -€9,000 | -10.5% |
| Cash at bank and in hand | 54/58 | €89,822 | €243,361 | +€153,539 | +171% |
| Deferred charges and accrued income | 490/1 | €7,035 | €6,035 | -€1,000 | -14.2% |
| Total equity and liabilities | 10/49 | €306,768 | €417,149 | +€110,381 | +36.0% |
| Equity | 10/15 | €157,909 | €281,329 | +€123,420 | +78.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,909 | €279,329 | +€123,420 | +79.2% |
| Amounts payable | 17/49 | €148,859 | €135,820 | -€13,039 | -8.8% |
| Amounts payable after more than one year | 17 | €834 | - | -€834 | |
| Financial debts | 170/4 | €834 | - | -€834 | |
| Amounts payable within one year | 42/48 | €148,024 | €135,820 | -€12,204 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €1,283 | - | -€1,283 | |
| Trade debts | 44 | €55,644 | €4,651 | -€50,994 | -91.6% |
| Suppliers | 440/4 | €55,644 | €4,651 | -€50,994 | -91.6% |
| Advances received on contracts in progress | 46 | €49,701 | €49,701 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €40,161 | €81,453 | +€41,292 | +103% |
| Taxes | 450/3 | €40,161 | €81,453 | +€41,292 | +103% |
| Other amounts payable | 47/48 | €1,236 | €16 | -€1,219 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,604 | €7,008 | -€7,596 | -52.0% |
| Other operating charges | 640/8 | €2,005 | €1,875 | -€130 | -6.5% |
| Gross operating margin | 9900 | €152,045 | €175,421 | +€23,376 | +15.4% |
| Operating profit (loss) | 9901 | €135,435 | €166,537 | +€31,102 | +23.0% |
| Financial income | 75/76B | €1,765 | €262 | -€1,503 | -85.2% |
| Recurring financial income | 75 | €1,765 | €262 | -€1,503 | -85.2% |
| Financial charges | 65/66B | €1,284 | €1,019 | -€265 | -20.6% |
| Recurring financial charges | 65 | €1,284 | €1,019 | -€265 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €135,917 | €165,780 | +€29,864 | +22.0% |
| Income taxes | 67/77 | €31,817 | €42,360 | +€10,544 | +33.1% |
| Profit (loss) for the period | 9904 | €104,100 | €123,420 | +€19,320 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,100 | €123,420 | +€19,320 | +18.6% |
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 26 October 2026 via checked.be.