BWI Consult: 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.
BWI Consult
Largest movements
- Cash +€12,265
up €12,265 (+47.2%), from €26,011 to €38,277
mainly Net result for the year (+€13,109) and Receivables within one year (+€3,064)
- Receivables within one year -€3,064
down €3,064 (-13.9%), from €22,075 to €19,011
of which Other amounts receivable: -€3,850
- Tangible fixed assets -€2,552
down €2,552 (-60.6%), from €4,211 to €1,659
- Deferred charges and accrued income +€814
up €814 (+106%), from €765 to €1,579
- Reserves +€13,109
up €13,109 (+37.2%), from €35,243 to €48,352
- Tax, wage and social debts -€6,724
down €6,724 (-51.7%), from €13,003 to €6,279
of which Taxes: -€4,474
- Gross operating margin -€16,736
down €16,736 (-43.2%), from €38,766 to €22,030
- Taxes -€3,386
down €3,386 (-37.5%), from €9,034 to €5,648
- Depreciation -€789
down €789 (-23.6%), from €3,341 to €2,552
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 | €53,062 | €60,526 | +€7,464 | +14.1% |
| Fixed assets | 21/28 | €4,211 | €1,659 | -€2,552 | -60.6% |
| Tangible fixed assets | 22/27 | €4,211 | €1,659 | -€2,552 | -60.6% |
| Furniture and vehicles | 24 | €4,211 | €1,659 | -€2,552 | -60.6% |
| Current assets | 29/58 | €48,851 | €58,867 | +€10,016 | +20.5% |
| Amounts receivable within one year | 40/41 | €22,075 | €19,011 | -€3,064 | -13.9% |
| Trade receivables | 40 | €10,225 | €11,011 | +€787 | +7.7% |
| Other amounts receivable | 41 | €11,850 | €8,000 | -€3,850 | -32.5% |
| Cash at bank and in hand | 54/58 | €26,011 | €38,277 | +€12,265 | +47.2% |
| Deferred charges and accrued income | 490/1 | €765 | €1,579 | +€814 | +106% |
| Total equity and liabilities | 10/49 | €53,062 | €60,526 | +€7,464 | +14.1% |
| Equity | 10/15 | €37,743 | €50,852 | +€13,109 | +34.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,243 | €48,352 | +€13,109 | +37.2% |
| Distributable reserves | 133 | €35,243 | €48,352 | +€13,109 | +37.2% |
| Amounts payable | 17/49 | €15,319 | €9,674 | -€5,645 | -36.8% |
| Amounts payable within one year | 42/48 | €15,319 | €9,662 | -€5,657 | -36.9% |
| Trade debts | 44 | €1,936 | €2,413 | +€477 | +24.6% |
| Suppliers | 440/4 | €1,936 | €2,413 | +€477 | +24.6% |
| Taxes, remuneration and social security | 45 | €13,003 | €6,279 | -€6,724 | -51.7% |
| Taxes | 450/3 | €10,753 | €6,279 | -€4,474 | -41.6% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €380 | €970 | +€591 | +155% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,341 | €2,552 | -€789 | -23.6% |
| Other operating charges | 640/8 | €197 | €447 | +€250 | +127% |
| Gross operating margin | 9900 | €38,766 | €22,030 | -€16,736 | -43.2% |
| Operating profit (loss) | 9901 | €35,228 | €19,031 | -€16,197 | -46.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €268 | €274 | +€7 | +2.6% |
| Recurring financial charges | 65 | €268 | €274 | +€7 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €34,960 | €18,757 | -€16,204 | -46.3% |
| Income taxes | 67/77 | €9,034 | €5,648 | -€3,386 | -37.5% |
| Profit (loss) for the period | 9904 | €25,926 | €13,109 | -€12,817 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,926 | €13,109 | -€12,817 | -49.4% |
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 21 October 2026 via checked.be.