WDB Consult: what changed
Two fiscal 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.
WDB Consult
Largest movements
- Cash -€52,543
down €52,543 (-29.9%), from €175,487 to €122,944
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€24,974)
- Tangible fixed assets +€7,414
up €7,414 (+101.9%), from €7,273 to €14,687
of which Furniture and vehicles: +€7,979
- Profit (loss) carried forward -€104,227
down €104,227 (-74.8%), from €139,284 to €35,057
- Other debts +€85,000
up €85,000 (+566.7%), from €15,000 to €100,000
- Tax, wage and social debts -€24,974
down €24,974 (-99.9%), from €25,000 to €26
- Gross operating margin -€10,796
down €10,796 (-87.7%), from €12,315 to €1,519
- Financial charges -€2,045
down €2,045 (-84.8%), from €2,413 to €368
- Taxes +€1,233
up €1,233, from -€318 to €916
- Depreciation +€888
up €888 (+32.2%), from €2,754 to €3,642
- Other operating charges -€381
down €381 (-29.3%), from €1,299 to €918
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 | €183,284 | €139,430 | -€43,854 | -23.9% |
| Fixed assets | 21/28 | €7,273 | €14,687 | +€7,414 | +101.9% |
| Tangible fixed assets | 22/27 | €7,273 | €14,687 | +€7,414 | +101.9% |
| Furniture and vehicles | 24 | €5,013 | €12,992 | +€7,979 | +159.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,260 | €1,695 | -€565 | -25.0% |
| Current assets | 29/58 | €176,011 | €124,743 | -€51,268 | -29.1% |
| Amounts receivable within one year | 40/41 | €523 | €1,798 | +€1,275 | +243.5% |
| Trade receivables | 40 | - | €1,543 | +€1,543 | |
| Other amounts receivable | 41 | €523 | €255 | -€268 | -51.3% |
| Cash at bank and in hand | 54/58 | €175,487 | €122,944 | -€52,543 | -29.9% |
| Total equity and liabilities | 10/49 | €183,284 | €139,430 | -€43,854 | -23.9% |
| Equity | 10/15 | €143,284 | €39,057 | -€104,227 | -72.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,284 | €35,057 | -€104,227 | -74.8% |
| Amounts payable | 17/49 | €40,000 | €100,373 | +€60,373 | +150.9% |
| Amounts payable within one year | 42/48 | €40,000 | €100,373 | +€60,373 | +150.9% |
| Trade debts | 44 | - | €347 | +€347 | |
| Suppliers | 440/4 | - | €347 | +€347 | |
| Taxes, remuneration and social security | 45 | €25,000 | €26 | -€24,974 | -99.9% |
| Taxes | 450/3 | €25,000 | €26 | -€24,974 | -99.9% |
| Other amounts payable | 47/48 | €15,000 | €100,000 | +€85,000 | +566.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,754 | €3,642 | +€888 | +32.2% |
| Other operating charges | 640/8 | €1,299 | €918 | -€381 | -29.3% |
| Non-recurring operating charges | 66A | €29,961 | - | -€29,961 | |
| Gross operating margin | 9900 | €12,315 | €1,519 | -€10,796 | -87.7% |
| Operating profit (loss) | 9901 | -€21,698 | -€3,041 | +€18,657 | +86.0% |
| Financial income | 75/76B | €171 | €97 | -€74 | -43.1% |
| Recurring financial income | 75 | €171 | €97 | -€74 | -43.1% |
| Financial charges | 65/66B | €2,413 | €368 | -€2,045 | -84.8% |
| Recurring financial charges | 65 | €2,413 | €368 | -€2,045 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,941 | -€3,312 | +€20,629 | +86.2% |
| Income taxes | 67/77 | -€318 | €916 | +€1,233 | |
| Profit (loss) for the period | 9904 | -€23,623 | -€4,227 | +€19,396 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,623 | -€4,227 | +€19,396 | +82.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.