WINGMAN: what changed
What changed
WINGMAN
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€52,642
2024 · €52,081+€561
Equity
€107,992
2024 · €107,992
Cash
€145,357
2024 · €89,297+€56,061
Balance sheet total
€189,582
2024 · €137,111+€52,471
Largest movements
Assets
- Cash +€56,061
up €56,061 (+62.8%), from €89,297 to €145,357
mainly Net result for the year (+€52,642) and Other debts (+€52,638)
- Receivables within one year -€6,721
down €6,721 (-15.2%), from €44,340 to €37,619
of which Trade receivables: -€7,498
Equity and liabilities
- Other debts +€52,638
up €52,638 (+102,389%), from €51 to €52,690
Income statement
- Gross operating margin +€11,664
up €11,664 (+15.2%), from €76,586 to €88,250
- Taxes -€6,256
down €6,256 (-30.5%), from €20,479 to €14,223
- Other operating charges +€1,474
up €1,474 (+309%), from €477 to €1,952
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.
Result 2024
€52,081
Gross operating margin
+€11,664
Depreciation
-€233
Other operating charges
-€1,474
Other operating items
-€15,580
Financial charges
-€72
Taxes
+€6,256
Result 2025
€52,642
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€111,703
Investment
-€3,000
Financing
-€52,642
Cash 2024
€89,297
From operations (derived)
+€111,703
Net result for the year
+€52,642
Depreciation
+€1,158
Receivables within one year
+€6,721
Deferred charges and accrued income
-€1,289
Trade debts
-€1,791
Tax, wage and social debts
+€1,624
Other debts
+€52,638
Investment (derived)
-€3,000
Investment in fixed assets (net)
-€3,000
Financing
-€52,642
Contributions, distributions and other
-€52,642
Cash 2025
€145,357
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,111 | €189,582 | +€52,471 | +38.3% |
| Fixed assets | 21/28 | €2,310 | €4,152 | +€1,842 | +79.7% |
| Tangible fixed assets | 22/27 | €2,160 | €4,002 | +€1,842 | +85.3% |
| Furniture and vehicles | 24 | €2,160 | €4,002 | +€1,842 | +85.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €134,800 | €185,430 | +€50,629 | +37.6% |
| Amounts receivable within one year | 40/41 | €44,340 | €37,619 | -€6,721 | -15.2% |
| Trade receivables | 40 | €44,340 | €36,842 | -€7,498 | -16.9% |
| Other amounts receivable | 41 | - | €777 | +€777 | |
| Cash at bank and in hand | 54/58 | €89,297 | €145,357 | +€56,061 | +62.8% |
| Deferred charges and accrued income | 490/1 | €1,164 | €2,454 | +€1,289 | +111% |
| Total equity and liabilities | 10/49 | €137,111 | €189,582 | +€52,471 | +38.3% |
| Equity | 10/15 | €107,992 | €107,992 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €104,992 | €104,992 | = | 0.0% |
| Distributable reserves | 133 | €104,992 | €104,992 | = | 0.0% |
| Amounts payable | 17/49 | €29,118 | €81,590 | +€52,471 | +180% |
| Amounts payable within one year | 42/48 | €29,118 | €81,590 | +€52,471 | +180% |
| Trade debts | 44 | €2,376 | €584 | -€1,791 | -75.4% |
| Suppliers | 440/4 | €2,376 | €584 | -€1,791 | -75.4% |
| Taxes, remuneration and social security | 45 | €26,692 | €28,316 | +€1,624 | +6.1% |
| Taxes | 450/3 | €26,692 | €28,316 | +€1,624 | +6.1% |
| Other amounts payable | 47/48 | €51 | €52,690 | +€52,638 | +102,389% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €1,158 | +€233 | +25.2% |
| Other operating charges | 640/8 | €477 | €1,952 | +€1,474 | +309% |
| Non-recurring operating charges | 66A | - | €15,580 | +€15,580 | |
| Gross operating margin | 9900 | €76,586 | €88,250 | +€11,664 | +15.2% |
| Operating profit (loss) | 9901 | €75,183 | €69,560 | -€5,623 | -7.5% |
| Financial charges | 65/66B | €2,624 | €2,695 | +€72 | +2.7% |
| Recurring financial charges | 65 | €2,624 | €2,695 | +€72 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €72,559 | €66,865 | -€5,694 | -7.8% |
| Income taxes | 67/77 | €20,479 | €14,223 | -€6,256 | -30.5% |
| Profit (loss) for the period | 9904 | €52,081 | €52,642 | +€561 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,081 | €52,642 | +€561 | +1.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.