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What changed?

Two fiscal 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.

What changed

WEN-CHEN

BE 0871.663.279
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,932
2024 · €17,592-€13,660
Equity
€15,814
2024 · €11,882+€3,932
Cash
€14,174
2024 · €20,279-€6,105
Balance sheet total
€793,575
2024 · €27,660+€765,915

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€757,379

    new in 2025: €757,379

    of which Land and buildings: +€746,289

  • Receivables within one year +€14,641

    up €14,641 (+198.4%), from €7,381 to €22,022

Equity and liabilities
  • Debts after one year +€625,566

    new in 2025: €625,566

  • Other debts +€103,452

    up €103,452 (+1504.2%), from €6,877 to €110,329

  • Current portion of long-term debt +€19,881

    new in 2025: €19,881

Income statement
  • Financial charges +€10,623

    up €10,623 (+4113.6%), from €258 to €10,881

  • Depreciation +€7,975

    new in 2025: €7,975

  • Gross operating margin +€4,553

    up €4,553 (+25.0%), from €18,235 to €22,788

  • Other operating charges -€384

    no longer reported in 2025 (was €384)

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €17,592
Gross operating margin +€4,553
Depreciation -€7,975
Other operating charges +€384
Financial charges -€10,623
Result 2025 €3,932

Cash bridge derived

cash 2024 to 2025

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.

From operations +€113,801
Investment -€765,354
Financing +€645,447
Cash 2024 €20,279
Net result for the year +€3,932
Depreciation +€7,975
Receivables within one year -€14,641
Trade debts +€5,864
Tax, wage and social debts +€7,220
Other debts +€103,452
Investment in fixed assets (net) -€765,354
Debts after one year +€625,566
Current portion of long-term debt +€19,881
Cash 2025 €14,174
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €27,660 €793,575 +€765,915 +2769.0%
Fixed assets 21/28 - €757,379 +€757,379
Tangible fixed assets 22/27 - €757,379 +€757,379
Land and buildings 22 - €746,289 +€746,289
Other tangible fixed assets 26 - €11,091 +€11,091
Current assets 29/58 €27,660 €36,196 +€8,536 +30.9%
Amounts receivable within one year 40/41 €7,381 €22,022 +€14,641 +198.4%
Trade receivables 40 €7,381 €22,022 +€14,641 +198.4%
Cash at bank and in hand 54/58 €20,279 €14,174 -€6,105 -30.1%
Total equity and liabilities 10/49 €27,660 €793,575 +€765,915 +2769.0%
Equity 10/15 €11,882 €15,814 +€3,932 +33.1%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 -€8,578 -€4,646 +€3,932 +45.8%
Amounts payable 17/49 €15,778 €777,761 +€761,983 +4829.3%
Amounts payable after more than one year 17 - €625,566 +€625,566
Other amounts payable 178/9 - €625,566 +€625,566
Amounts payable within one year 42/48 €15,778 €152,195 +€136,416 +864.6%
Current portion of amounts payable after more than one year 42 - €19,881 +€19,881
Trade debts 44 €137 €6,001 +€5,864 +4279.9%
Suppliers 440/4 €137 €6,001 +€5,864 +4279.9%
Taxes, remuneration and social security 45 €8,764 €15,984 +€7,220 +82.4%
Taxes 450/3 €4,518 €3,265 -€1,254 -27.7%
Remuneration and social security 454/9 €4,245 €12,719 +€8,474 +199.6%
Other amounts payable 47/48 €6,877 €110,329 +€103,452 +1504.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €7,975 +€7,975
Other operating charges 640/8 €384 - -€384
Gross operating margin 9900 €18,235 €22,788 +€4,553 +25.0%
Operating profit (loss) 9901 €17,850 €14,813 -€3,037 -17.0%
Financial charges 65/66B €258 €10,881 +€10,623 +4113.6%
Recurring financial charges 65 €258 €10,881 +€10,623 +4113.6%
Profit (loss) for the period before taxes 9903 €17,592 €3,932 -€13,660 -77.6%
Profit (loss) for the period 9904 €17,592 €3,932 -€13,660 -77.6%
Profit (loss) for the period to be appropriated 9905 €17,592 €3,932 -€13,660 -77.6%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.