W.D.D.S.: 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.
W.D.D.S.
Largest movements
- Cash -€13,267
down €13,267 (-52.5%), from €25,257 to €11,990
mainly Other debts (-€14,417) and Investment in fixed assets (net) (-€9,951)
- Deferred charges and accrued income +€8,352
up €8,352 (+81.0%), from €10,316 to €18,668
- Intangible fixed assets -€4,000
down €4,000 (-38.1%), from €10,500 to €6,500
- Tangible fixed assets +€2,094
up €2,094 (+13.4%), from €15,676 to €17,770
of which Furniture and vehicles: +€3,661
- Other debts -€14,417
down €14,417 (-67.2%), from €21,441 to €7,024
- Trade debts +€9,117
up €9,117 (+15.2%), from €59,960 to €69,077
- Tax, wage and social debts -€1,698
down €1,698 (-7.8%), from €21,862 to €20,164
of which Remuneration and social security: -€5,741
- Staff costs -€33,224
down €33,224 (-35.4%), from €93,877 to €60,653
- Gross operating margin -€7,405
down €7,405 (-9.0%), from €82,574 to €75,169
- Depreciation +€1,990
up €1,990 (+20.2%), from €9,867 to €11,857
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 | €150,378 | €142,774 | -€7,604 | -5.1% |
| Fixed assets | 21/28 | €26,633 | €24,727 | -€1,906 | -7.2% |
| Intangible fixed assets | 21 | €10,500 | €6,500 | -€4,000 | -38.1% |
| Tangible fixed assets | 22/27 | €15,676 | €17,770 | +€2,094 | +13.4% |
| Plant, machinery and equipment | 23 | €3,522 | €1,955 | -€1,567 | -44.5% |
| Furniture and vehicles | 24 | €12,154 | €15,815 | +€3,661 | +30.1% |
| Financial fixed assets | 28 | €457 | €457 | = | 0.0% |
| Current assets | 29/58 | €123,745 | €118,047 | -€5,698 | -4.6% |
| Stocks and contracts in progress | 3 | €49,124 | €48,389 | -€735 | -1.5% |
| Stocks | 30/36 | €49,124 | €48,389 | -€735 | -1.5% |
| Amounts receivable within one year | 40/41 | €39,048 | €39,000 | -€48 | -0.1% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | €33,048 | €33,000 | -€48 | -0.1% |
| Cash at bank and in hand | 54/58 | €25,257 | €11,990 | -€13,267 | -52.5% |
| Deferred charges and accrued income | 490/1 | €10,316 | €18,668 | +€8,352 | +81.0% |
| Total equity and liabilities | 10/49 | €150,378 | €142,774 | -€7,604 | -5.1% |
| Equity | 10/15 | €47,115 | €46,509 | -€606 | -1.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,865 | €36,259 | -€606 | -1.6% |
| Amounts payable | 17/49 | €103,263 | €96,265 | -€6,998 | -6.8% |
| Amounts payable within one year | 42/48 | €103,263 | €96,265 | -€6,998 | -6.8% |
| Trade debts | 44 | €59,960 | €69,077 | +€9,117 | +15.2% |
| Suppliers | 440/4 | €59,960 | €69,077 | +€9,117 | +15.2% |
| Taxes, remuneration and social security | 45 | €21,862 | €20,164 | -€1,698 | -7.8% |
| Taxes | 450/3 | €7,733 | €11,776 | +€4,043 | +52.3% |
| Remuneration and social security | 454/9 | €14,129 | €8,388 | -€5,741 | -40.6% |
| Other amounts payable | 47/48 | €21,441 | €7,024 | -€14,417 | -67.2% |
| Remuneration, social security and pensions | 62 | €93,877 | €60,653 | -€33,224 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,867 | €11,857 | +€1,990 | +20.2% |
| Other operating charges | 640/8 | €3,786 | €3,940 | +€154 | +4.1% |
| Gross operating margin | 9900 | €82,574 | €75,169 | -€7,405 | -9.0% |
| Operating profit (loss) | 9901 | -€24,956 | -€1,281 | +€23,675 | +94.9% |
| Financial income | 75/76B | €1,598 | €1,659 | +€61 | +3.8% |
| Recurring financial income | 75 | €1,598 | €1,659 | +€61 | +3.8% |
| Financial charges | 65/66B | €815 | €983 | +€168 | +20.6% |
| Recurring financial charges | 65 | €815 | €983 | +€168 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,173 | -€605 | +€23,568 | +97.5% |
| Income taxes | 67/77 | -€3 | €1 | +€4 | |
| Profit (loss) for the period | 9904 | -€24,170 | -€606 | +€23,564 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,170 | -€606 | +€23,564 | +97.5% |
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 16 October 2026 via checked.be.