W&S Consultancy: 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&S Consultancy
Largest movements
- Receivables within one year +€57,767
up €57,767 (+887%), from €6,509 to €64,277
of which Other amounts receivable: +€42,667
- Cash -€28,224
down €28,224 (-91.8%), from €30,749 to €2,526
mainly Receivables within one year (-€57,767) and Investment in fixed assets (net) (-€3,803)
- Tangible fixed assets -€1,197
down €1,197 (-3.2%), from €37,595 to €36,398
of which Plant, machinery and equipment: -€1,208
- Profit (loss) carried forward +€27,801
up €27,801 (+60.8%), from €45,718 to €73,520
- Trade debts +€3,924
up €3,924 (+45.7%), from €8,579 to €12,503
- Tax, wage and social debts -€2,403
down €2,403 (-12.3%), from €19,557 to €17,154
- Gross operating margin -€3,243
down €3,243 (-7.0%), from €46,424 to €43,181
- Taxes -€2,374
down €2,374 (-21.9%), from €10,855 to €8,481
- Other operating charges +€1,090
up €1,090 (+150%), from €728 to €1,817
- Depreciation +€1,057
up €1,057 (+26.8%), from €3,943 to €5,000
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 | €74,854 | €104,176 | +€29,322 | +39.2% |
| Fixed assets | 21/28 | €37,595 | €36,398 | -€1,197 | -3.2% |
| Tangible fixed assets | 22/27 | €37,595 | €36,398 | -€1,197 | -3.2% |
| Plant, machinery and equipment | 23 | €3,676 | €2,468 | -€1,208 | -32.9% |
| Furniture and vehicles | 24 | €2,110 | €1,881 | -€229 | -10.8% |
| Other tangible fixed assets | 26 | €31,810 | €32,049 | +€239 | +0.8% |
| Current assets | 29/58 | €37,259 | €67,778 | +€30,520 | +81.9% |
| Amounts receivable within one year | 40/41 | €6,509 | €64,277 | +€57,767 | +887% |
| Trade receivables | 40 | €0 | €15,101 | +€15,101 | |
| Other amounts receivable | 41 | €6,509 | €49,176 | +€42,667 | +655% |
| Cash at bank and in hand | 54/58 | €30,749 | €2,526 | -€28,224 | -91.8% |
| Deferred charges and accrued income | 490/1 | - | €976 | +€976 | |
| Total equity and liabilities | 10/49 | €74,854 | €104,176 | +€29,322 | +39.2% |
| Equity | 10/15 | €46,718 | €74,520 | +€27,801 | +59.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,718 | €73,520 | +€27,801 | +60.8% |
| Amounts payable | 17/49 | €28,136 | €29,657 | +€1,521 | +5.4% |
| Amounts payable within one year | 42/48 | €28,136 | €29,657 | +€1,521 | +5.4% |
| Trade debts | 44 | €8,579 | €12,503 | +€3,924 | +45.7% |
| Suppliers | 440/4 | €8,579 | €12,503 | +€3,924 | +45.7% |
| Taxes, remuneration and social security | 45 | €19,557 | €17,154 | -€2,403 | -12.3% |
| Taxes | 450/3 | €19,557 | €17,154 | -€2,403 | -12.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,943 | €5,000 | +€1,057 | +26.8% |
| Other operating charges | 640/8 | €728 | €1,817 | +€1,090 | +150% |
| Gross operating margin | 9900 | €46,424 | €43,181 | -€3,243 | -7.0% |
| Operating profit (loss) | 9901 | €41,753 | €36,364 | -€5,389 | -12.9% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €102 | €103 | +€1 | +1.3% |
| Recurring financial charges | 65 | €102 | €103 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €41,651 | €36,282 | -€5,369 | -12.9% |
| Income taxes | 67/77 | €10,855 | €8,481 | -€2,374 | -21.9% |
| Profit (loss) for the period | 9904 | €30,797 | €27,801 | -€2,995 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,797 | €27,801 | -€2,995 | -9.7% |
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 19 October 2026 via checked.be.