WAGA 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.
WAGA CONSULTING
Largest movements
- Cash -€7,549
down €7,549 (-26.0%), from €29,058 to €21,509
mainly Net result for the year (-€8,301) and Trade debts (-€2,527)
- Receivables within one year +€1,553
up €1,553 (+13.2%), from €11,786 to €13,339
- Profit (loss) carried forward -€8,301
down €8,301 (-59.7%), from €13,895 to €5,594
- Tax, wage and social debts +€5,233
up €5,233 (+35.5%), from €14,751 to €19,984
of which Remuneration and social security: +€4,746
- Trade debts -€2,527
down €2,527 (-62.6%), from €4,033 to €1,506
- Other debts -€697
down €697 (-97.8%), from €713 to €16
- Gross operating margin -€18,960
down €18,960 (-30.8%), from €61,630 to €42,670
- Staff costs -€6,346
down €6,346 (-11.2%), from €56,815 to €50,469
- Depreciation -€1,142
down €1,142 (-95.9%), from €1,191 to €49
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 | €41,452 | €35,160 | -€6,292 | -15.2% |
| Fixed assets | 21/28 | €234 | €185 | -€49 | -21.1% |
| Tangible fixed assets | 22/27 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €49 | - | -€49 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €41,217 | €34,975 | -€6,242 | -15.1% |
| Amounts receivable within one year | 40/41 | €11,786 | €13,339 | +€1,553 | +13.2% |
| Trade receivables | 40 | €11,786 | €13,339 | +€1,553 | +13.2% |
| Cash at bank and in hand | 54/58 | €29,058 | €21,509 | -€7,549 | -26.0% |
| Deferred charges and accrued income | 490/1 | €373 | €128 | -€246 | -65.8% |
| Total equity and liabilities | 10/49 | €41,452 | €35,160 | -€6,292 | -15.2% |
| Equity | 10/15 | €21,955 | €13,654 | -€8,301 | -37.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,895 | €5,594 | -€8,301 | -59.7% |
| Amounts payable | 17/49 | €19,497 | €21,506 | +€2,009 | +10.3% |
| Amounts payable within one year | 42/48 | €19,497 | €21,506 | +€2,009 | +10.3% |
| Trade debts | 44 | €4,033 | €1,506 | -€2,527 | -62.6% |
| Suppliers | 440/4 | €4,033 | €1,506 | -€2,527 | -62.6% |
| Taxes, remuneration and social security | 45 | €14,751 | €19,984 | +€5,233 | +35.5% |
| Taxes | 450/3 | €5,887 | €6,374 | +€487 | +8.3% |
| Remuneration and social security | 454/9 | €8,864 | €13,610 | +€4,746 | +53.5% |
| Other amounts payable | 47/48 | €713 | €16 | -€697 | -97.8% |
| Remuneration, social security and pensions | 62 | €56,815 | €50,469 | -€6,346 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €49 | -€1,142 | -95.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €61,630 | €42,670 | -€18,960 | -30.8% |
| Operating profit (loss) | 9901 | €3,236 | -€8,249 | -€11,485 | |
| Financial charges | 65/66B | €45 | €52 | +€7 | +16.4% |
| Recurring financial charges | 65 | €45 | €52 | +€7 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €3,191 | -€8,301 | -€11,492 | |
| Profit (loss) for the period | 9904 | €3,191 | -€8,301 | -€11,492 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,191 | -€8,301 | -€11,492 |
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.