WDC - 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.
WDC - CONSULT
Largest movements
- Current investments -€240,000
down €240,000 (-100.0%), from €240,000 to €0
- Cash +€47,116
up €47,116 (+136.8%), from €34,449 to €81,565
mainly Current investments (+€240,000) and Net result for the year (+€79,841)
- Tangible fixed assets -€18,889
down €18,889 (-22.7%), from €83,071 to €64,182
of which Furniture and vehicles: -€18,251
- Receivables within one year -€5,250
down €5,250 (-23.8%), from €22,102 to €16,852
of which Trade receivables: -€4,707
- Reserves -€235,159
down €235,159 (-84.9%), from €276,923 to €41,764
of which Distributable reserves: -€235,159
- Tax, wage and social debts +€24,184
up €24,184 (+107.4%), from €22,510 to €46,694
of which Taxes: +€24,142
- Debts after one year -€11,785
down €11,785 (-27.9%), from €42,268 to €30,483
- Other debts +€5,311
up €5,311 (+78.7%), from €6,750 to €12,060
- Gross operating margin -€35,529
down €35,529 (-21.5%), from €165,188 to €129,659
- Taxes -€10,859
down €10,859 (-30.1%), from €36,105 to €25,246
- Financial charges +€6,276
up €6,276 (+263.5%), from €2,382 to €8,657
- Financial income -€3,222
down €3,222 (-40.6%), from €7,930 to €4,708
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 | €379,622 | €162,599 | -€217,023 | -57.2% |
| Fixed assets | 21/28 | €83,071 | €64,182 | -€18,889 | -22.7% |
| Tangible fixed assets | 22/27 | €83,071 | €64,182 | -€18,889 | -22.7% |
| Plant, machinery and equipment | 23 | €639 | €0 | -€639 | -100.0% |
| Furniture and vehicles | 24 | €80,252 | €62,002 | -€18,251 | -22.7% |
| Other tangible fixed assets | 26 | €2,180 | €2,180 | = | 0.0% |
| Current assets | 29/58 | €296,551 | €98,417 | -€198,134 | -66.8% |
| Amounts receivable within one year | 40/41 | €22,102 | €16,852 | -€5,250 | -23.8% |
| Trade receivables | 40 | €21,478 | €16,771 | -€4,707 | -21.9% |
| Other amounts receivable | 41 | €624 | €81 | -€543 | -87.0% |
| Current investments | 50/53 | €240,000 | €0 | -€240,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,449 | €81,565 | +€47,116 | +136.8% |
| Total equity and liabilities | 10/49 | €379,622 | €162,599 | -€217,023 | -57.2% |
| Equity | 10/15 | €295,523 | €60,364 | -€235,159 | -79.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,923 | €41,764 | -€235,159 | -84.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €276,923 | €41,764 | -€235,159 | -84.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,099 | €102,235 | +€18,136 | +21.6% |
| Amounts payable after more than one year | 17 | €42,268 | €30,483 | -€11,785 | -27.9% |
| Financial debts | 170/4 | €42,268 | €30,483 | -€11,785 | -27.9% |
| Amounts payable within one year | 42/48 | €41,831 | €71,752 | +€29,921 | +71.5% |
| Current portion of amounts payable after more than one year | 42 | €11,328 | €11,785 | +€457 | +4.0% |
| Trade debts | 44 | €1,243 | €1,212 | -€31 | -2.5% |
| Suppliers | 440/4 | €1,243 | €1,212 | -€31 | -2.5% |
| Taxes, remuneration and social security | 45 | €22,510 | €46,694 | +€24,184 | +107.4% |
| Taxes | 450/3 | €20,423 | €44,565 | +€24,142 | +118.2% |
| Remuneration and social security | 454/9 | €2,087 | €2,129 | +€42 | +2.0% |
| Other amounts payable | 47/48 | €6,750 | €12,060 | +€5,311 | +78.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,611 | €18,889 | -€721 | -3.7% |
| Other operating charges | 640/8 | €3,167 | €1,733 | -€1,435 | -45.3% |
| Gross operating margin | 9900 | €165,188 | €129,659 | -€35,529 | -21.5% |
| Operating profit (loss) | 9901 | €142,410 | €109,037 | -€33,373 | -23.4% |
| Financial income | 75/76B | €7,930 | €4,708 | -€3,222 | -40.6% |
| Recurring financial income | 75 | €7,930 | €4,708 | -€3,222 | -40.6% |
| Financial charges | 65/66B | €2,382 | €8,657 | +€6,276 | +263.5% |
| Recurring financial charges | 65 | €2,382 | €8,657 | +€6,276 | +263.5% |
| Profit (loss) for the period before taxes | 9903 | €147,958 | €105,088 | -€42,871 | -29.0% |
| Income taxes | 67/77 | €36,105 | €25,246 | -€10,859 | -30.1% |
| Profit (loss) for the period | 9904 | €111,854 | €79,841 | -€32,012 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111,854 | €79,841 | -€32,012 | -28.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.