WDKC: 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.
WDKC
Largest movements
- Tangible fixed assets -€19,870
down €19,870 (-26.0%), from €76,315 to €56,446
of which Furniture and vehicles: -€19,071
- Deferred charges and accrued income +€11,464
up €11,464 (+210.4%), from €5,449 to €16,913
- Cash +€10,053
up €10,053 (+16.9%), from €59,420 to €69,473
mainly Net result for the year (+€32,420) and Depreciation (+€19,870)
- Reserves +€32,420
up €32,420 (+53.2%), from €60,898 to €93,318
- Other debts -€17,089
down €17,089 (-88.6%), from €19,288 to €2,199
- Debts after one year -€7,160
down €7,160 (-28.6%), from €25,019 to €17,859
- Tax, wage and social debts -€4,724
down €4,724 (-23.9%), from €19,745 to €15,021
of which Taxes: -€5,742
- Current portion of long-term debt -€2,890
down €2,890 (-28.8%), from €10,049 to €7,160
- Gross operating margin -€10,256
down €10,256 (-13.7%), from €74,814 to €64,559
- Depreciation +€3,612
up €3,612 (+22.2%), from €16,258 to €19,870
- Taxes -€2,876
down €2,876 (-23.4%), from €12,288 to €9,412
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 | €155,954 | €157,467 | +€1,513 | +1.0% |
| Fixed assets | 21/28 | €76,615 | €56,746 | -€19,870 | -25.9% |
| Tangible fixed assets | 22/27 | €76,315 | €56,446 | -€19,870 | -26.0% |
| Plant, machinery and equipment | 23 | €1,224 | €425 | -€799 | -65.3% |
| Furniture and vehicles | 24 | €75,091 | €56,020 | -€19,071 | -25.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €79,339 | €100,722 | +€21,383 | +27.0% |
| Amounts receivable within one year | 40/41 | €14,470 | €14,336 | -€134 | -0.9% |
| Trade receivables | 40 | €14,394 | €12,749 | -€1,646 | -11.4% |
| Other amounts receivable | 41 | €76 | €1,588 | +€1,512 | +1996.3% |
| Cash at bank and in hand | 54/58 | €59,420 | €69,473 | +€10,053 | +16.9% |
| Deferred charges and accrued income | 490/1 | €5,449 | €16,913 | +€11,464 | +210.4% |
| Total equity and liabilities | 10/49 | €155,954 | €157,467 | +€1,513 | +1.0% |
| Equity | 10/15 | €79,498 | €111,918 | +€32,420 | +40.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,898 | €93,318 | +€32,420 | +53.2% |
| Distributable reserves | 133 | €60,898 | €93,318 | +€32,420 | +53.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,456 | €45,549 | -€30,907 | -40.4% |
| Amounts payable after more than one year | 17 | €25,019 | €17,859 | -€7,160 | -28.6% |
| Financial debts | 170/4 | €25,019 | €17,859 | -€7,160 | -28.6% |
| Amounts payable within one year | 42/48 | €51,438 | €27,690 | -€23,747 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €10,049 | €7,160 | -€2,890 | -28.8% |
| Financial debts | 43 | €678 | €91 | -€588 | -86.7% |
| Credit institutions | 430/8 | €678 | €91 | -€588 | -86.7% |
| Trade debts | 44 | €1,677 | €3,220 | +€1,543 | +92.0% |
| Suppliers | 440/4 | €1,677 | €3,220 | +€1,543 | +92.0% |
| Taxes, remuneration and social security | 45 | €19,745 | €15,021 | -€4,724 | -23.9% |
| Taxes | 450/3 | €16,455 | €10,714 | -€5,742 | -34.9% |
| Remuneration and social security | 454/9 | €3,289 | €4,307 | +€1,018 | +31.0% |
| Other amounts payable | 47/48 | €19,288 | €2,199 | -€17,089 | -88.6% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,258 | €19,870 | +€3,612 | +22.2% |
| Other operating charges | 640/8 | €1,264 | €1,249 | -€15 | -1.2% |
| Gross operating margin | 9900 | €74,814 | €64,559 | -€10,256 | -13.7% |
| Operating profit (loss) | 9901 | €57,293 | €43,440 | -€13,853 | -24.2% |
| Financial income | 75/76B | €2 | €3 | +€1 | +57.5% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +57.5% |
| Financial charges | 65/66B | €1,809 | €1,611 | -€198 | -10.9% |
| Recurring financial charges | 65 | €1,809 | €1,611 | -€198 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €55,486 | €41,832 | -€13,654 | -24.6% |
| Income taxes | 67/77 | €12,288 | €9,412 | -€2,876 | -23.4% |
| Profit (loss) for the period | 9904 | €43,198 | €32,420 | -€10,778 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,198 | €32,420 | -€10,778 | -24.9% |
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 7 October 2026 via checked.be.