WDE 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.
WDE Consult
Largest movements
- Receivables within one year +€39,593
up €39,593 (+414.2%), from €9,559 to €49,152
of which Other amounts receivable: +€39,283
- Cash +€21,167
up €21,167 (+35.9%), from €58,983 to €80,149
mainly Net result for the year (+€40,758) and Tax, wage and social debts (+€16,084)
- Reserves +€40,758
up €40,758 (+90.2%), from €45,185 to €85,943
- Tax, wage and social debts +€16,084
up €16,084 (+67.4%), from €23,861 to €39,945
- Trade debts +€3,096
up €3,096 (+1119.9%), from €277 to €3,373
- Gross operating margin -€7,698
down €7,698 (-12.0%), from €64,099 to €56,402
- Taxes -€1,764
down €1,764 (-9.9%), from €17,849 to €16,084
- Financial income +€1,516
new in 2025: €1,516
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 | €71,851 | €132,001 | +€60,151 | +83.7% |
| Fixed assets | 21/28 | €1,708 | €1,074 | -€634 | -37.1% |
| Tangible fixed assets | 22/27 | €1,708 | €1,074 | -€634 | -37.1% |
| Plant, machinery and equipment | 23 | €1,708 | €1,074 | -€634 | -37.1% |
| Current assets | 29/58 | €70,143 | €130,928 | +€60,785 | +86.7% |
| Amounts receivable within one year | 40/41 | €9,559 | €49,152 | +€39,593 | +414.2% |
| Trade receivables | 40 | €9,559 | €9,869 | +€310 | +3.2% |
| Other amounts receivable | 41 | - | €39,283 | +€39,283 | |
| Cash at bank and in hand | 54/58 | €58,983 | €80,149 | +€21,167 | +35.9% |
| Deferred charges and accrued income | 490/1 | €1,601 | €1,627 | +€26 | +1.6% |
| Total equity and liabilities | 10/49 | €71,851 | €132,001 | +€60,151 | +83.7% |
| Equity | 10/15 | €47,685 | €88,443 | +€40,758 | +85.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €45,185 | €85,943 | +€40,758 | +90.2% |
| Distributable reserves | 133 | €45,185 | €85,943 | +€40,758 | +90.2% |
| Amounts payable | 17/49 | €24,166 | €43,558 | +€19,392 | +80.2% |
| Amounts payable within one year | 42/48 | €24,166 | €43,318 | +€19,152 | +79.3% |
| Trade debts | 44 | €277 | €3,373 | +€3,096 | +1119.9% |
| Suppliers | 440/4 | €277 | €3,373 | +€3,096 | +1119.9% |
| Taxes, remuneration and social security | 45 | €23,861 | €39,945 | +€16,084 | +67.4% |
| Taxes | 450/3 | €23,861 | €39,945 | +€16,084 | +67.4% |
| Other amounts payable | 47/48 | €28 | - | -€28 | |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €887 | €973 | +€85 | +9.6% |
| Other operating charges | 640/8 | €137 | €62 | -€75 | -54.7% |
| Gross operating margin | 9900 | €64,099 | €56,402 | -€7,698 | -12.0% |
| Operating profit (loss) | 9901 | €63,075 | €55,367 | -€7,708 | -12.2% |
| Financial income | 75/76B | - | €1,516 | +€1,516 | |
| Recurring financial income | 75 | - | €1,516 | +€1,516 | |
| Financial charges | 65/66B | €42 | €41 | -€1 | -3.0% |
| Recurring financial charges | 65 | €42 | €41 | -€1 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €63,033 | €56,843 | -€6,191 | -9.8% |
| Income taxes | 67/77 | €17,849 | €16,084 | -€1,764 | -9.9% |
| Profit (loss) for the period | 9904 | €45,185 | €40,758 | -€4,426 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,185 | €40,758 | -€4,426 | -9.8% |
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.