WA 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.
WA CONSULTING
Largest movements
- Receivables within one year +€21,904
up €21,904 (+44.3%), from €49,416 to €71,321
of which Trade receivables: +€13,328
- Cash +€17,878
up €17,878 (+48.4%), from €36,911 to €54,789
mainly Net result for the year (+€41,130) and Depreciation (+€6,201)
- Tangible fixed assets -€1,587
down €1,587 (-6.8%), from €23,393 to €21,806
of which Furniture and vehicles: -€1,576
- Profit (loss) carried forward +€41,130
up €41,130 (+62.5%), from €65,783 to €106,913
- Tax, wage and social debts -€2,567
down €2,567 (-25.1%), from €10,247 to €7,679
of which Remuneration and social security: -€2,000
- Gross operating margin +€39,468
up €39,468 (+184%), from €21,419 to €60,886
- Taxes +€7,709
up €7,709 (+267%), from €2,885 to €10,593
- Other operating charges -€4,288
down €4,288 (-74.2%), from €5,779 to €1,491
- Financial charges +€1,655
up €1,655 (+95.0%), from €1,742 to €3,396
- Financial income +€750
up €750 (+63.8%), from €1,176 to €1,926
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 | €109,720 | €148,161 | +€38,441 | +35.0% |
| Fixed assets | 21/28 | €23,393 | €21,806 | -€1,587 | -6.8% |
| Tangible fixed assets | 22/27 | €23,393 | €21,806 | -€1,587 | -6.8% |
| Furniture and vehicles | 24 | €23,381 | €21,806 | -€1,576 | -6.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €12 | €0 | -€12 | -100% |
| Current assets | 29/58 | €86,327 | €126,355 | +€40,028 | +46.4% |
| Amounts receivable within one year | 40/41 | €49,416 | €71,321 | +€21,904 | +44.3% |
| Trade receivables | 40 | €15,619 | €28,946 | +€13,328 | +85.3% |
| Other amounts receivable | 41 | €33,798 | €42,374 | +€8,577 | +25.4% |
| Cash at bank and in hand | 54/58 | €36,911 | €54,789 | +€17,878 | +48.4% |
| Deferred charges and accrued income | 490/1 | - | €245 | +€245 | |
| Total equity and liabilities | 10/49 | €109,720 | €148,161 | +€38,441 | +35.0% |
| Equity | 10/15 | €86,243 | €127,373 | +€41,130 | +47.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,783 | €106,913 | +€41,130 | +62.5% |
| Amounts payable | 17/49 | €23,477 | €20,788 | -€2,689 | -11.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,477 | €20,788 | -€2,689 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,230 | €13,108 | -€122 | -0.9% |
| Suppliers | 440/4 | €13,230 | €13,108 | -€122 | -0.9% |
| Taxes, remuneration and social security | 45 | €10,247 | €7,679 | -€2,567 | -25.1% |
| Taxes | 450/3 | €8,247 | €7,679 | -€567 | -6.9% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Non-recurring operating income | 76A | €47,292 | - | -€47,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,937 | €6,201 | +€264 | +4.4% |
| Other operating charges | 640/8 | €5,779 | €1,491 | -€4,288 | -74.2% |
| Gross operating margin | 9900 | €21,419 | €60,886 | +€39,468 | +184% |
| Operating profit (loss) | 9901 | €9,703 | €53,194 | +€43,492 | +448% |
| Financial income | 75/76B | €1,176 | €1,926 | +€750 | +63.8% |
| Recurring financial income | 75 | €1,176 | €1,926 | +€750 | +63.8% |
| Financial charges | 65/66B | €1,742 | €3,396 | +€1,655 | +95.0% |
| Recurring financial charges | 65 | €1,742 | €3,396 | +€1,655 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €9,137 | €51,724 | +€42,587 | +466% |
| Income taxes | 67/77 | €2,885 | €10,593 | +€7,709 | +267% |
| Profit (loss) for the period | 9904 | €6,252 | €41,130 | +€34,878 | +558% |
| Profit (loss) for the period to be appropriated | 9905 | €6,252 | €41,130 | +€34,878 | +558% |
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 21 October 2026 via checked.be.