W-Design Consulting: 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-Design Consulting
Largest movements
- Current investments +€40,000
up €40,000 (+36.4%), from €110,000 to €150,000
- Cash -€22,370
down €22,370 (-16.8%), from €132,773 to €110,403
mainly Current investments (-€40,000) and Receivables within one year (-€21,444)
- Receivables within one year +€21,444
up €21,444 (+141%), from €15,178 to €36,622
of which Trade receivables: +€19,604
- Stocks and contracts -€10,634
no longer reported in 2025 (was €10,634)
- Tangible fixed assets +€4,020
up €4,020 (+110%), from €3,649 to €7,669
of which Furniture and vehicles: +€4,114
- Reserves +€38,299
up €38,299 (+16.8%), from €228,149 to €266,448
of which Distributable reserves: +€38,299
- Tax, wage and social debts +€15,001
up €15,001 (+98.0%), from €15,302 to €30,303
of which Taxes: +€14,961
- Other debts -€14,025
no longer reported in 2025 (was €14,025)
- Trade debts -€8,537
down €8,537 (-96.8%), from €8,824 to €287
- Taxes +€5,216
up €5,216 (+27.0%), from €19,339 to €24,555
- Other operating charges +€3,247
up €3,247 (+41.1%), from €7,909 to €11,156
- Gross operating margin +€3,151
up €3,151 (+4.4%), from €71,540 to €74,691
- Financial income +€1,792
up €1,792 (+614%), from €292 to €2,084
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 | €276,500 | €307,237 | +€30,737 | +11.1% |
| Fixed assets | 21/28 | €3,649 | €7,669 | +€4,020 | +110% |
| Tangible fixed assets | 22/27 | €3,649 | €7,669 | +€4,020 | +110% |
| Plant, machinery and equipment | 23 | €190 | €95 | -€95 | -50.0% |
| Furniture and vehicles | 24 | €3,459 | €7,574 | +€4,114 | +119% |
| Current assets | 29/58 | €272,850 | €299,568 | +€26,718 | +9.8% |
| Stocks and contracts in progress | 3 | €10,634 | - | -€10,634 | |
| Contracts in progress | 37 | €10,634 | - | -€10,634 | |
| Amounts receivable within one year | 40/41 | €15,178 | €36,622 | +€21,444 | +141% |
| Trade receivables | 40 | €15,131 | €34,735 | +€19,604 | +130% |
| Other amounts receivable | 41 | €47 | €1,887 | +€1,840 | +3,906% |
| Current investments | 50/53 | €110,000 | €150,000 | +€40,000 | +36.4% |
| Cash at bank and in hand | 54/58 | €132,773 | €110,403 | -€22,370 | -16.8% |
| Deferred charges and accrued income | 490/1 | €4,266 | €2,544 | -€1,722 | -40.4% |
| Total equity and liabilities | 10/49 | €276,500 | €307,237 | +€30,737 | +11.1% |
| Equity | 10/15 | €238,349 | €276,648 | +€38,299 | +16.1% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €228,149 | €266,448 | +€38,299 | +16.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €226,289 | €264,588 | +€38,299 | +16.9% |
| Amounts payable | 17/49 | €38,151 | €30,589 | -€7,562 | -19.8% |
| Amounts payable within one year | 42/48 | €38,151 | €30,589 | -€7,562 | -19.8% |
| Trade debts | 44 | €8,824 | €287 | -€8,537 | -96.8% |
| Suppliers | 440/4 | €8,824 | €287 | -€8,537 | -96.8% |
| Taxes, remuneration and social security | 45 | €15,302 | €30,303 | +€15,001 | +98.0% |
| Taxes | 450/3 | €15,302 | €30,263 | +€14,961 | +97.8% |
| Remuneration and social security | 454/9 | - | €39 | +€39 | |
| Other amounts payable | 47/48 | €14,025 | - | -€14,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | €1,436 | +€530 | +58.5% |
| Other operating charges | 640/8 | €7,909 | €11,156 | +€3,247 | +41.1% |
| Gross operating margin | 9900 | €71,540 | €74,691 | +€3,151 | +4.4% |
| Operating profit (loss) | 9901 | €62,725 | €62,099 | -€626 | -1.0% |
| Financial income | 75/76B | €292 | €2,084 | +€1,792 | +614% |
| Recurring financial income | 75 | €292 | €2,084 | +€1,792 | +614% |
| Financial charges | 65/66B | €851 | €1,328 | +€477 | +56.1% |
| Recurring financial charges | 65 | €851 | €1,328 | +€477 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | €62,166 | €62,854 | +€688 | +1.1% |
| Income taxes | 67/77 | €19,339 | €24,555 | +€5,216 | +27.0% |
| Profit (loss) for the period | 9904 | €42,826 | €38,299 | -€4,528 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,826 | €38,299 | -€4,528 | -10.6% |
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 25 October 2026 via checked.be.