WD PRO: 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.
WD PRO
Largest movements
- Stocks and contracts +€11,290
new in 2025: €11,290
- Tangible fixed assets -€4,964
down €4,964 (-11.5%), from €43,120 to €38,156
of which Leasing and similar rights: -€8,727
- Receivables within one year -€1,416
down €1,416 (-11.6%), from €12,221 to €10,805
of which Trade receivables: -€1,537
- Deferred charges and accrued income +€1,198
new in 2025: €1,198
- Cash +€943
up €943 (+6.8%), from €13,973 to €14,917
mainly Depreciation (+€10,490) and Advances received (+€7,593)
- Debts after one year -€8,887
down €8,887 (-33.8%), from €26,332 to €17,445
- Advances received +€7,593
new in 2025: €7,593
- Trade debts +€4,394
up €4,394 (+78.1%), from €5,627 to €10,021
- Profit (loss) carried forward +€2,007
up €2,007 (+39.0%), from €5,151 to €7,158
- Current portion of long-term debt +€1,945
up €1,945 (+18.5%), from €10,526 to €12,472
- Depreciation +€4,974
up €4,974 (+90.2%), from €5,517 to €10,490
- Gross operating margin +€2,955
up €2,955 (+18.4%), from €16,063 to €19,017
- Taxes +€869
up €869 (+42.0%), from €2,066 to €2,935
- Financial charges +€408
up €408 (+31.3%), from €1,302 to €1,709
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 | €69,314 | €76,365 | +€7,051 | +10.2% |
| Fixed assets | 21/28 | €43,120 | €38,156 | -€4,964 | -11.5% |
| Tangible fixed assets | 22/27 | €43,120 | €38,156 | -€4,964 | -11.5% |
| Furniture and vehicles | 24 | €4,959 | €8,722 | +€3,764 | +75.9% |
| Leasing and similar rights | 25 | €38,161 | €29,434 | -€8,727 | -22.9% |
| Current assets | 29/58 | €26,194 | €38,209 | +€12,015 | +45.9% |
| Stocks and contracts in progress | 3 | - | €11,290 | +€11,290 | |
| Contracts in progress | 37 | - | €11,290 | +€11,290 | |
| Amounts receivable within one year | 40/41 | €12,221 | €10,805 | -€1,416 | -11.6% |
| Trade receivables | 40 | €12,221 | €10,685 | -€1,537 | -12.6% |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Cash at bank and in hand | 54/58 | €13,973 | €14,917 | +€943 | +6.8% |
| Deferred charges and accrued income | 490/1 | - | €1,198 | +€1,198 | |
| Total equity and liabilities | 10/49 | €69,314 | €76,365 | +€7,051 | +10.2% |
| Equity | 10/15 | €10,151 | €12,158 | +€2,007 | +19.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,151 | €7,158 | +€2,007 | +39.0% |
| Amounts payable | 17/49 | €59,163 | €64,207 | +€5,044 | +8.5% |
| Amounts payable after more than one year | 17 | €26,332 | €17,445 | -€8,887 | -33.8% |
| Financial debts | 170/4 | €26,332 | €17,445 | -€8,887 | -33.8% |
| Amounts payable within one year | 42/48 | €32,831 | €46,763 | +€13,932 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €10,526 | €12,472 | +€1,945 | +18.5% |
| Trade debts | 44 | €5,627 | €10,021 | +€4,394 | +78.1% |
| Suppliers | 440/4 | €5,627 | €10,021 | +€4,394 | +78.1% |
| Advances received on contracts in progress | 46 | - | €7,593 | +€7,593 | |
| Taxes, remuneration and social security | 45 | €15,343 | €14,387 | -€956 | -6.2% |
| Taxes | 450/3 | €12,443 | €14,387 | +€1,944 | +15.6% |
| Remuneration and social security | 454/9 | €2,900 | €0 | -€2,900 | -100% |
| Other amounts payable | 47/48 | €1,334 | €2,290 | +€956 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,517 | €10,490 | +€4,974 | +90.2% |
| Other operating charges | 640/8 | €2,027 | €1,897 | -€130 | -6.4% |
| Gross operating margin | 9900 | €16,063 | €19,017 | +€2,955 | +18.4% |
| Operating profit (loss) | 9901 | €8,519 | €6,630 | -€1,889 | -22.2% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €1,302 | €1,709 | +€408 | +31.3% |
| Recurring financial charges | 65 | €1,302 | €1,709 | +€408 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €7,217 | €4,942 | -€2,276 | -31.5% |
| Income taxes | 67/77 | €2,066 | €2,935 | +€869 | +42.0% |
| Profit (loss) for the period | 9904 | €5,151 | €2,007 | -€3,144 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,151 | €2,007 | -€3,144 | -61.0% |
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 16 October 2026 via checked.be.