W.D.S.: 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.
W.D.S.
Largest movements
- Cash +€4,224
up €4,224 (+5.5%), from €76,237 to €80,462
mainly Net result for the year (+€6,792) and Trade debts (+€310)
- Receivables within one year +€2,954
up €2,954 (+68.1%), from €4,335 to €7,288
of which Other amounts receivable: +€2,058
- Profit (loss) carried forward +€6,792
up €6,792 (+11.0%), from -€61,571 to -€54,779
- Gross operating margin -€5,494
down €5,494 (-43.6%), from €12,589 to €7,095
- Financial income +€753
new in 2025: €753
- Financial charges -€133
down €133 (-66.3%), from €201 to €68
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.
Cash bridge derived
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 | €83,469 | €90,741 | +€7,272 | +8.7% |
| Current assets | 29/58 | €83,469 | €90,741 | +€7,272 | +8.7% |
| Amounts receivable within one year | 40/41 | €4,335 | €7,288 | +€2,954 | +68.1% |
| Trade receivables | 40 | €3,972 | €4,868 | +€896 | +22.6% |
| Other amounts receivable | 41 | €363 | €2,420 | +€2,058 | +567.2% |
| Cash at bank and in hand | 54/58 | €76,237 | €80,462 | +€4,224 | +5.5% |
| Deferred charges and accrued income | 490/1 | €2,897 | €2,991 | +€94 | +3.3% |
| Total equity and liabilities | 10/49 | €83,469 | €90,741 | +€7,272 | +8.7% |
| Equity | 10/15 | €80,129 | €86,921 | +€6,792 | +8.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €79,700 | €79,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €73,500 | €73,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,571 | -€54,779 | +€6,792 | +11.0% |
| Amounts payable | 17/49 | €3,340 | €3,820 | +€481 | +14.4% |
| Amounts payable within one year | 42/48 | €2,790 | €3,070 | +€281 | +10.1% |
| Trade debts | 44 | €217 | €527 | +€310 | +142.7% |
| Suppliers | 440/4 | €217 | €527 | +€310 | +142.7% |
| Taxes, remuneration and social security | 45 | €2,573 | €2,543 | -€29 | -1.1% |
| Taxes | 450/3 | €2,573 | €2,543 | -€29 | -1.1% |
| Accrued charges and deferred income | 492/3 | €550 | €750 | +€200 | +36.3% |
| Other operating charges | 640/8 | €837 | €839 | +€1 | +0.2% |
| Gross operating margin | 9900 | €12,589 | €7,095 | -€5,494 | -43.6% |
| Operating profit (loss) | 9901 | €11,752 | €6,256 | -€5,495 | -46.8% |
| Financial income | 75/76B | - | €753 | +€753 | |
| Recurring financial income | 75 | - | €753 | +€753 | |
| Financial charges | 65/66B | €201 | €68 | -€133 | -66.3% |
| Recurring financial charges | 65 | €201 | €68 | -€133 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €11,551 | €6,941 | -€4,610 | -39.9% |
| Income taxes | 67/77 | €152 | €149 | -€3 | -1.7% |
| Profit (loss) for the period | 9904 | €11,399 | €6,792 | -€4,607 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,399 | €6,792 | -€4,607 | -40.4% |
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 6 October 2026 via checked.be.