WDL Consult: 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.
WDL Consult
Largest movements
- Receivables within one year -€5,892
down €5,892 (-20.8%), from €28,341 to €22,449
of which Trade receivables: -€11,366
- Cash +€4,915
up €4,915 (+111%), from €4,425 to €9,340
mainly Receivables within one year (+€5,892) and Net result for the year (+€5,440)
- Tangible fixed assets +€732
up €732 (+12.2%), from €6,003 to €6,735
of which Furniture and vehicles: +€902
- Other debts -€5,950
down €5,950 (-43.6%), from €13,650 to €7,700
- Tax, wage and social debts +€4,612
up €4,612 (+61.6%), from €7,481 to €12,093
of which Taxes: +€4,813
- Trade debts +€653
up €653 (+21.4%), from €3,058 to €3,711
- Profit (loss) carried forward +€440
up €440 (+4.2%), from €10,436 to €10,876
- Gross operating margin -€7,209
down €7,209 (-37.0%), from €19,462 to €12,253
- Taxes +€536
up €536 (+12.2%), from €4,392 to €4,928
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 | €38,769 | €38,524 | -€245 | -0.6% |
| Fixed assets | 21/28 | €6,003 | €6,735 | +€732 | +12.2% |
| Tangible fixed assets | 22/27 | €6,003 | €6,735 | +€732 | +12.2% |
| Land and buildings | 22 | €3,206 | €3,036 | -€170 | -5.3% |
| Furniture and vehicles | 24 | €2,797 | €3,699 | +€902 | +32.2% |
| Current assets | 29/58 | €32,766 | €31,789 | -€977 | -3.0% |
| Amounts receivable within one year | 40/41 | €28,341 | €22,449 | -€5,892 | -20.8% |
| Trade receivables | 40 | €11,366 | - | -€11,366 | |
| Other amounts receivable | 41 | €16,975 | €22,449 | +€5,474 | +32.2% |
| Cash at bank and in hand | 54/58 | €4,425 | €9,340 | +€4,915 | +111% |
| Total equity and liabilities | 10/49 | €38,769 | €38,524 | -€245 | -0.6% |
| Equity | 10/15 | €14,436 | €14,876 | +€440 | +3.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,436 | €10,876 | +€440 | +4.2% |
| Amounts payable | 17/49 | €24,333 | €23,648 | -€685 | -2.8% |
| Amounts payable within one year | 42/48 | €24,333 | €23,648 | -€685 | -2.8% |
| Financial debts | 43 | €144 | €144 | = | 0.0% |
| Credit institutions | 430/8 | €144 | €144 | = | 0.0% |
| Trade debts | 44 | €3,058 | €3,711 | +€653 | +21.4% |
| Suppliers | 440/4 | €3,058 | €3,711 | +€653 | +21.4% |
| Taxes, remuneration and social security | 45 | €7,481 | €12,093 | +€4,612 | +61.6% |
| Taxes | 450/3 | €5,056 | €9,869 | +€4,813 | +95.2% |
| Remuneration and social security | 454/9 | €2,425 | €2,224 | -€201 | -8.3% |
| Other amounts payable | 47/48 | €13,650 | €7,700 | -€5,950 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,374 | €1,514 | +€140 | +10.2% |
| Other operating charges | 640/8 | €126 | €231 | +€105 | +83.3% |
| Gross operating margin | 9900 | €19,462 | €12,253 | -€7,209 | -37.0% |
| Operating profit (loss) | 9901 | €17,962 | €10,508 | -€7,454 | -41.5% |
| Financial charges | 65/66B | €143 | €140 | -€3 | -2.1% |
| Recurring financial charges | 65 | €143 | €140 | -€3 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €17,819 | €10,368 | -€7,451 | -41.8% |
| Income taxes | 67/77 | €4,392 | €4,928 | +€536 | +12.2% |
| Profit (loss) for the period | 9904 | €13,427 | €5,440 | -€7,987 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,427 | €5,440 | -€7,987 | -59.5% |
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 14 October 2026 via checked.be.