W.D.S.-SERVICES: 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.S.-SERVICES
Largest movements
- Receivables within one year +€2,662
up €2,662 (+180%), from €1,478 to €4,140
of which Trade receivables: +€2,763
- Cash +€2,386
up €2,386 (+8.0%), from €29,953 to €32,339
mainly Depreciation (+€5,049) and Net result for the year (+€4,767)
- Tangible fixed assets -€2,008
down €2,008 (-17.6%), from €11,381 to €9,373
of which Furniture and vehicles: -€3,462
- Deferred charges and accrued income -€1,198
down €1,198 (-79.1%), from €1,515 to €317
- Other debts -€5,683
down €5,683 (-20.2%), from €28,137 to €22,454
- Profit (loss) carried forward +€4,767
up €4,767 (+22.5%), from -€21,185 to -€16,418
- Tax, wage and social debts +€2,883
up €2,883 (+53.2%), from €5,425 to €8,308
of which Taxes: +€2,110
- Short-term financial debts -€934
down €934 (-22.9%), from €4,076 to €3,142
- Trade debts +€692
up €692 (+7.8%), from €8,917 to €9,609
- Gross operating margin +€6,464
up €6,464 (+53.6%), from €12,071 to €18,535
- Staff costs +€3,113
up €3,113 (+2,917%), from €107 to €3,219
- Depreciation +€1,401
up €1,401 (+38.4%), from €3,648 to €5,049
- Taxes +€329
up €329 (+15.8%), from €2,075 to €2,404
- Financial charges -€201
down €201 (-26.5%), from €757 to €556
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 | €48,291 | €49,967 | +€1,675 | +3.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,381 | €10,373 | -€2,008 | -16.2% |
| Tangible fixed assets | 22/27 | €11,381 | €9,373 | -€2,008 | -17.6% |
| Plant, machinery and equipment | 23 | €4,793 | €6,247 | +€1,454 | +30.3% |
| Furniture and vehicles | 24 | €6,588 | €3,126 | -€3,462 | -52.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €35,910 | €39,594 | +€3,684 | +10.3% |
| Stocks and contracts in progress | 3 | €2,965 | €2,798 | -€167 | -5.6% |
| Stocks | 30/36 | €2,965 | €2,798 | -€167 | -5.6% |
| Amounts receivable within one year | 40/41 | €1,478 | €4,140 | +€2,662 | +180% |
| Trade receivables | 40 | €70 | €2,833 | +€2,763 | +3,940% |
| Other amounts receivable | 41 | €1,408 | €1,306 | -€101 | -7.2% |
| Cash at bank and in hand | 54/58 | €29,953 | €32,339 | +€2,386 | +8.0% |
| Deferred charges and accrued income | 490/1 | €1,515 | €317 | -€1,198 | -79.1% |
| Total equity and liabilities | 10/49 | €48,291 | €49,967 | +€1,675 | +3.5% |
| Equity | 10/15 | €1,667 | €6,434 | +€4,767 | +286% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,852 | €2,852 | = | 0.0% |
| Distributable reserves | 133 | €2,852 | €2,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,185 | -€16,418 | +€4,767 | +22.5% |
| Amounts payable | 17/49 | €46,625 | €43,533 | -€3,092 | -6.6% |
| Amounts payable within one year | 42/48 | €46,555 | €43,514 | -€3,042 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €4,076 | €3,142 | -€934 | -22.9% |
| Credit institutions | 430/8 | €4,076 | €3,142 | -€934 | -22.9% |
| Trade debts | 44 | €8,917 | €9,609 | +€692 | +7.8% |
| Suppliers | 440/4 | €8,917 | €9,609 | +€692 | +7.8% |
| Taxes, remuneration and social security | 45 | €5,425 | €8,308 | +€2,883 | +53.2% |
| Taxes | 450/3 | €5,425 | €7,534 | +€2,110 | +38.9% |
| Remuneration and social security | 454/9 | €0 | €774 | +€774 | |
| Other amounts payable | 47/48 | €28,137 | €22,454 | -€5,683 | -20.2% |
| Accrued charges and deferred income | 492/3 | €69 | €19 | -€50 | -72.4% |
| Remuneration, social security and pensions | 62 | €107 | €3,219 | +€3,113 | +2,917% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,648 | €5,049 | +€1,401 | +38.4% |
| Other operating charges | 640/8 | €2,635 | €2,541 | -€94 | -3.6% |
| Gross operating margin | 9900 | €12,071 | €18,535 | +€6,464 | +53.6% |
| Operating profit (loss) | 9901 | €5,681 | €7,726 | +€2,045 | +36.0% |
| Financial income | 75/76B | €3 | €0 | -€2 | -82.9% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -82.9% |
| Financial charges | 65/66B | €757 | €556 | -€201 | -26.5% |
| Recurring financial charges | 65 | €757 | €556 | -€201 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €4,927 | €7,171 | +€2,244 | +45.5% |
| Income taxes | 67/77 | €2,075 | €2,404 | +€329 | +15.8% |
| Profit (loss) for the period | 9904 | €2,852 | €4,767 | +€1,915 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,852 | €4,767 | +€1,915 | +67.2% |
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 24 October 2026 via checked.be.