WBS 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.
WBS Consulting
Largest movements
- Receivables within one year +€87,211
up €87,211 (+553%), from €15,782 to €102,993
of which Other amounts receivable: +€91,898
- Tangible fixed assets -€5,186
down €5,186 (-4.1%), from €125,231 to €120,045
of which Land and buildings: -€5,212
- Reserves +€48,730
up €48,730 (+40.6%), from €120,000 to €168,730
- Tax, wage and social debts +€41,934
up €41,934 (+90.3%), from €46,449 to €88,383
- Current portion of long-term debt -€11,136
down €11,136 (-20.8%), from €53,517 to €42,381
- Short-term financial debts +€3,612
up €3,612 (+37.0%), from €9,768 to €13,380
- Gross operating margin +€50,064
up €50,064 (+105%), from €47,682 to €97,746
- Financial charges +€10,117
up €10,117 (+77.7%), from €13,024 to €23,141
- Taxes +€10,053
up €10,053 (+102%), from €9,809 to €19,862
- Financial income +€6,604
up €6,604 (+292%), from €2,260 to €8,864
- Depreciation +€4,381
up €4,381 (+37.6%), from €11,656 to €16,037
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 | €254,253 | €336,439 | +€82,186 | +32.3% |
| Fixed assets | 21/28 | €125,231 | €120,045 | -€5,186 | -4.1% |
| Tangible fixed assets | 22/27 | €125,231 | €120,045 | -€5,186 | -4.1% |
| Land and buildings | 22 | €121,945 | €116,733 | -€5,212 | -4.3% |
| Plant, machinery and equipment | 23 | €123 | €867 | +€745 | +607% |
| Furniture and vehicles | 24 | €3,163 | €2,445 | -€718 | -22.7% |
| Current assets | 29/58 | €129,022 | €216,394 | +€87,372 | +67.7% |
| Amounts receivable after more than one year | 29 | €113,000 | €113,000 | = | 0.0% |
| Other amounts receivable | 291 | €113,000 | €113,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,782 | €102,993 | +€87,211 | +553% |
| Trade receivables | 40 | €11,163 | €6,476 | -€4,687 | -42.0% |
| Other amounts receivable | 41 | €4,619 | €96,517 | +€91,898 | +1,989% |
| Cash at bank and in hand | 54/58 | - | €0 | +€0 | |
| Deferred charges and accrued income | 490/1 | €240 | €401 | +€161 | +67.1% |
| Total equity and liabilities | 10/49 | €254,253 | €336,439 | +€82,186 | +32.3% |
| Equity | 10/15 | €123,277 | €170,010 | +€46,732 | +37.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €120,000 | €168,730 | +€48,730 | +40.6% |
| Distributable reserves | 133 | €120,000 | €168,730 | +€48,730 | +40.6% |
| Profit (loss) carried forward | 14 | €2,777 | €780 | -€1,998 | -71.9% |
| Amounts payable | 17/49 | €130,976 | €166,430 | +€35,454 | +27.1% |
| Amounts payable after more than one year | 17 | €11,577 | €10,803 | -€774 | -6.7% |
| Financial debts | 170/4 | €11,577 | €10,803 | -€774 | -6.7% |
| Amounts payable within one year | 42/48 | €119,399 | €154,729 | +€35,329 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €53,517 | €42,381 | -€11,136 | -20.8% |
| Financial debts | 43 | €9,768 | €13,380 | +€3,612 | +37.0% |
| Other loans | 439 | €9,768 | €13,380 | +€3,612 | +37.0% |
| Trade debts | 44 | €9,665 | €10,584 | +€919 | +9.5% |
| Suppliers | 440/4 | €9,665 | €10,584 | +€919 | +9.5% |
| Taxes, remuneration and social security | 45 | €46,449 | €88,383 | +€41,934 | +90.3% |
| Taxes | 450/3 | €46,449 | €88,383 | +€41,934 | +90.3% |
| Accrued charges and deferred income | 492/3 | - | €898 | +€898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,656 | €16,037 | +€4,381 | +37.6% |
| Other operating charges | 640/8 | €1,022 | €838 | -€185 | -18.1% |
| Gross operating margin | 9900 | €47,682 | €97,746 | +€50,064 | +105% |
| Operating profit (loss) | 9901 | €35,004 | €80,872 | +€45,868 | +131% |
| Financial income | 75/76B | €2,260 | €8,864 | +€6,604 | +292% |
| Recurring financial income | 75 | €2,260 | €8,864 | +€6,604 | +292% |
| Financial charges | 65/66B | €13,024 | €23,141 | +€10,117 | +77.7% |
| Recurring financial charges | 65 | €13,024 | €23,141 | +€10,117 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €24,240 | €66,594 | +€42,355 | +175% |
| Income taxes | 67/77 | €9,809 | €19,862 | +€10,053 | +102% |
| Profit (loss) for the period | 9904 | €14,430 | €46,732 | +€32,302 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €14,430 | €46,732 | +€32,302 | +224% |
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 19 October 2026 via checked.be.