WB-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.
WB-CONSULTING
Largest movements
- Receivables after one year +€40,000
new in 2025: €40,000
- Cash -€37,629
down €37,629 (-56.1%), from €67,134 to €29,505
mainly Receivables after one year (-€40,000) and Tax, wage and social debts (-€27,064)
- Tangible fixed assets -€36,446
down €36,446 (-9.6%), from €380,288 to €343,842
of which Furniture and vehicles: -€21,167
- Tax, wage and social debts -€27,064
down €27,064 (-89.4%), from €30,256 to €3,192
- Reserves +€20,084
up €20,084 (+4.5%), from €446,603 to €466,688
of which Distributable reserves: +€32,600
- Current portion of long-term debt -€17,824
down €17,824 (-100.0%), from €17,824 to €0
- Trade debts +€7,396
up €7,396 (+100.1%), from €7,387 to €14,783
- Other debts -€6,792
down €6,792 (-48.6%), from €13,978 to €7,186
- Gross operating margin -€34,310
down €34,310 (-29.2%), from €117,460 to €83,151
- Taxes -€10,817
down €10,817 (-30.5%), from €35,486 to €24,669
- Depreciation -€2,986
down €2,986 (-7.1%), from €42,232 to €39,246
- Financial income +€1,779
up €1,779 (+21308.3%), from €8 to €1,788
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.
Cash bridge derived
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 | €659,957 | €632,675 | -€27,282 | -4.1% |
| Fixed assets | 21/28 | €581,056 | €544,610 | -€36,446 | -6.3% |
| Intangible fixed assets | 21 | €115,768 | €115,768 | = | 0.0% |
| Tangible fixed assets | 22/27 | €380,288 | €343,842 | -€36,446 | -9.6% |
| Land and buildings | 22 | €327,817 | €312,572 | -€15,245 | -4.7% |
| Furniture and vehicles | 24 | €52,438 | €31,270 | -€21,167 | -40.4% |
| Other tangible fixed assets | 26 | €34 | €0 | -€34 | -100.0% |
| Financial fixed assets | 28 | €85,000 | €85,000 | = | 0.0% |
| Current assets | 29/58 | €78,901 | €88,065 | +€9,164 | +11.6% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €2,647 | €4,897 | +€2,250 | +85.0% |
| Trade receivables | 40 | €2,607 | €1,478 | -€1,129 | -43.3% |
| Other amounts receivable | 41 | €40 | €3,419 | +€3,379 | +8369.6% |
| Current investments | 50/53 | €9,120 | €9,120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,134 | €29,505 | -€37,629 | -56.1% |
| Deferred charges and accrued income | 490/1 | - | €4,543 | +€4,543 | |
| Total equity and liabilities | 10/49 | €659,957 | €632,675 | -€27,282 | -4.1% |
| Equity | 10/15 | €509,298 | €529,433 | +€20,135 | +4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €446,603 | €466,688 | +€20,084 | +4.5% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €188,613 | €176,098 | -€12,516 | -6.6% |
| Distributable reserves | 133 | €246,990 | €279,590 | +€32,600 | +13.2% |
| Profit (loss) carried forward | 14 | €695 | €745 | +€51 | +7.3% |
| Provisions and deferred taxes | 16 | €70,761 | €66,589 | -€4,172 | -5.9% |
| Deferred taxes | 168 | €70,761 | €66,589 | -€4,172 | -5.9% |
| Amounts payable | 17/49 | €79,898 | €36,653 | -€43,245 | -54.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €79,898 | €36,653 | -€43,245 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €17,824 | €0 | -€17,824 | -100.0% |
| Financial debts | 43 | €10,453 | €11,492 | +€1,039 | +9.9% |
| Credit institutions | 430/8 | €10,453 | €11,492 | +€1,039 | +9.9% |
| Trade debts | 44 | €7,387 | €14,783 | +€7,396 | +100.1% |
| Suppliers | 440/4 | €7,387 | €14,783 | +€7,396 | +100.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €30,256 | €3,192 | -€27,064 | -89.4% |
| Taxes | 450/3 | €30,256 | €3,192 | -€27,064 | -89.4% |
| Other amounts payable | 47/48 | €13,978 | €7,186 | -€6,792 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,232 | €39,246 | -€2,986 | -7.1% |
| Other operating charges | 640/8 | €4,197 | €3,955 | -€243 | -5.8% |
| Gross operating margin | 9900 | €117,460 | €83,151 | -€34,310 | -29.2% |
| Operating profit (loss) | 9901 | €71,031 | €39,950 | -€31,081 | -43.8% |
| Financial income | 75/76B | €8 | €1,788 | +€1,779 | +21308.3% |
| Recurring financial income | 75 | €8 | €1,788 | +€1,779 | +21308.3% |
| Financial charges | 65/66B | €1,367 | €1,105 | -€262 | -19.1% |
| Recurring financial charges | 65 | €1,367 | €1,105 | -€262 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €69,673 | €40,633 | -€29,040 | -41.7% |
| Transfer from deferred taxes | 780 | €4,105 | €4,172 | +€66 | +1.6% |
| Income taxes | 67/77 | €35,486 | €24,669 | -€10,817 | -30.5% |
| Profit (loss) for the period | 9904 | €38,292 | €20,135 | -€18,157 | -47.4% |
| Transfer from tax-exempt reserves | 789 | €12,316 | €12,516 | +€199 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,608 | €32,651 | -€17,958 | -35.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.