W'S 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'S CONSULTING
Largest movements
- Receivables within one year -€162,269
down €162,269 (-57.6%), from €281,865 to €119,596
of which Other amounts receivable: -€177,269
- Cash +€90,142
up €90,142 (+724%), from €12,446 to €102,588
mainly Other debts (+€497,395) and Receivables within one year (+€162,269)
- Reserves -€583,765
down €583,765 (-18.8%), from €3.1m to €2.5m
of which Distributable reserves: -€583,765
- Other debts +€497,395
up €497,395 (+419%), from €118,833 to €616,229
- Financial income -€313,831
down €313,831 (-99.2%), from €316,272 to €2,442
- Taxes -€27,927
down €27,927 (-48.4%), from €57,710 to €29,783
- Gross operating margin +€4,901
up €4,901 (+4.7%), from €103,672 to €108,574
- Depreciation +€4,706
up €4,706 (+263%), from €1,786 to €6,493
- Financial charges -€1,545
down €1,545 (-68.4%), from €2,258 to €713
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 | €3,309,782 | €3,231,382 | -€78,400 | -2.4% |
| Fixed assets | 21/28 | €3,014,567 | €3,008,075 | -€6,493 | -0.2% |
| Tangible fixed assets | 22/27 | €17,393 | €10,900 | -€6,493 | -37.3% |
| Furniture and vehicles | 24 | €17,393 | €10,900 | -€6,493 | -37.3% |
| Financial fixed assets | 28 | €2,997,174 | €2,997,174 | = | 0.0% |
| Current assets | 29/58 | €295,215 | €223,307 | -€71,907 | -24.4% |
| Amounts receivable within one year | 40/41 | €281,865 | €119,596 | -€162,269 | -57.6% |
| Trade receivables | 40 | €0 | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €281,865 | €104,596 | -€177,269 | -62.9% |
| Cash at bank and in hand | 54/58 | €12,446 | €102,588 | +€90,142 | +724% |
| Deferred charges and accrued income | 490/1 | €904 | €1,124 | +€220 | +24.3% |
| Total equity and liabilities | 10/49 | €3,309,782 | €3,231,382 | -€78,400 | -2.4% |
| Equity | 10/15 | €3,133,079 | €2,549,378 | -€583,701 | -18.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,112,981 | €2,529,216 | -€583,765 | -18.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,112,981 | €2,529,216 | -€583,765 | -18.8% |
| Profit (loss) carried forward | 14 | €97 | €161 | +€64 | +65.3% |
| Amounts payable | 17/49 | €176,703 | €682,004 | +€505,302 | +286% |
| Amounts payable after more than one year | 17 | €9,217 | €4,515 | -€4,702 | -51.0% |
| Financial debts | 170/4 | €9,217 | €4,515 | -€4,702 | -51.0% |
| Amounts payable within one year | 42/48 | €167,486 | €677,451 | +€509,965 | +304% |
| Current portion of amounts payable after more than one year | 42 | €4,479 | €5,083 | +€604 | +13.5% |
| Financial debts | 43 | €0 | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | €0 | €5,000 | +€5,000 | |
| Trade debts | 44 | €1,595 | €2,023 | +€428 | +26.8% |
| Suppliers | 440/4 | €1,595 | €2,023 | +€428 | +26.8% |
| Taxes, remuneration and social security | 45 | €42,579 | €49,115 | +€6,537 | +15.4% |
| Taxes | 450/3 | €42,579 | €49,115 | +€6,537 | +15.4% |
| Other amounts payable | 47/48 | €118,833 | €616,229 | +€497,395 | +419% |
| Accrued charges and deferred income | 492/3 | - | €39 | +€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €6,493 | +€4,706 | +263% |
| Other operating charges | 640/8 | €2,356 | €2,163 | -€193 | -8.2% |
| Gross operating margin | 9900 | €103,672 | €108,574 | +€4,901 | +4.7% |
| Operating profit (loss) | 9901 | €99,530 | €99,918 | +€388 | +0.4% |
| Financial income | 75/76B | €316,272 | €2,442 | -€313,831 | -99.2% |
| Recurring financial income | 75 | €316,272 | €2,442 | -€313,831 | -99.2% |
| Financial charges | 65/66B | €2,258 | €713 | -€1,545 | -68.4% |
| Recurring financial charges | 65 | €2,258 | €713 | -€1,545 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €413,544 | €101,647 | -€311,897 | -75.4% |
| Income taxes | 67/77 | €57,710 | €29,783 | -€27,927 | -48.4% |
| Profit (loss) for the period | 9904 | €355,834 | €71,864 | -€283,970 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €355,834 | €71,864 | -€283,970 | -79.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.