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
- Cash +€154,832
up €154,832 (+459%), from €33,709 to €188,541
mainly Net result for the year (+€129,498) and Tax, wage and social debts (+€26,652)
- Profit (loss) carried forward +€129,498
up €129,498 (+462%), from €28,002 to €157,500
- Tax, wage and social debts +€26,652
up €26,652 (+131%), from €20,413 to €47,065
- Other debts +€2,188
up €2,188 (+112%), from €1,961 to €4,149
- Gross operating margin +€132,078
up €132,078 (+351%), from €37,610 to €169,687
- Taxes +€30,074
up €30,074 (+414%), from €7,256 to €37,330
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 | €52,892 | €209,772 | +€156,879 | +297% |
| Fixed assets | 21/28 | - | €1,112 | +€1,112 | |
| Tangible fixed assets | 22/27 | - | €1,112 | +€1,112 | |
| Furniture and vehicles | 24 | - | €1,112 | +€1,112 | |
| Current assets | 29/58 | €52,892 | €208,660 | +€155,767 | +294% |
| Amounts receivable within one year | 40/41 | €19,083 | €19,965 | +€883 | +4.6% |
| Trade receivables | 40 | €19,058 | €19,965 | +€908 | +4.8% |
| Other amounts receivable | 41 | €25 | - | -€25 | |
| Cash at bank and in hand | 54/58 | €33,709 | €188,541 | +€154,832 | +459% |
| Deferred charges and accrued income | 490/1 | €101 | €154 | +€53 | +52.7% |
| Total equity and liabilities | 10/49 | €52,892 | €209,772 | +€156,879 | +297% |
| Equity | 10/15 | €28,003 | €157,501 | +€129,498 | +462% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,002 | €157,500 | +€129,498 | +462% |
| Amounts payable | 17/49 | €24,890 | €52,271 | +€27,381 | +110% |
| Amounts payable within one year | 42/48 | €24,890 | €52,271 | +€27,381 | +110% |
| Trade debts | 44 | €2,516 | €1,057 | -€1,458 | -58.0% |
| Suppliers | 440/4 | €2,516 | €1,057 | -€1,458 | -58.0% |
| Taxes, remuneration and social security | 45 | €20,413 | €47,065 | +€26,652 | +131% |
| Taxes | 450/3 | €20,413 | €47,065 | +€26,652 | +131% |
| Other amounts payable | 47/48 | €1,961 | €4,149 | +€2,188 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18 | +€18 | |
| Other operating charges | 640/8 | - | €104 | +€104 | |
| Gross operating margin | 9900 | €37,610 | €169,687 | +€132,078 | +351% |
| Operating profit (loss) | 9901 | €37,610 | €169,565 | +€131,955 | +351% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,352 | €2,737 | +€385 | +16.4% |
| Recurring financial charges | 65 | €2,352 | €2,737 | +€385 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €35,258 | €166,828 | +€131,571 | +373% |
| Income taxes | 67/77 | €7,256 | €37,330 | +€30,074 | +414% |
| Profit (loss) for the period | 9904 | €28,002 | €129,498 | +€101,496 | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €28,002 | €129,498 | +€101,496 | +362% |
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 15 October 2026 via checked.be.