WDM coaching: 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.
WDM coaching
Largest movements
- Tangible fixed assets +€10,324
up €10,324 (+19.3%), from €53,488 to €63,812
- Receivables within one year -€4,961
down €4,961 (-27.7%), from €17,894 to €12,932
of which Other amounts receivable: -€7,487
- Cash -€2,050
down €2,050 (-41.0%), from €4,995 to €2,945
mainly Investment in fixed assets (net) (-€17,857) and Current portion of long-term debt (-€12,956)
- Current portion of long-term debt -€12,956
down €12,956 (-60.2%), from €21,508 to €8,552
- Reserves +€7,574
new in 2025: €7,574
- Debts after one year +€6,117
new in 2025: €6,117
- Profit (loss) carried forward +€4,383
up €4,383, from -€4,383 to €0
- Other debts -€3,177
down €3,177 (-6.1%), from €52,222 to €49,045
- Taxes +€2,514
new in 2025: €2,514
- Depreciation +€2,247
up €2,247 (+42.5%), from €5,286 to €7,532
- Write-downs -€2,227
down €2,227 (-100.0%), from €2,227 to €0
- Financial charges +€1,547
up €1,547 (+110.0%), from €1,406 to €2,952
- Other operating charges -€726
down €726 (-85.8%), from €846 to €120
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 | €76,570 | €79,865 | +€3,295 | +4.3% |
| Fixed assets | 21/28 | €53,488 | €63,812 | +€10,324 | +19.3% |
| Tangible fixed assets | 22/27 | €53,488 | €63,812 | +€10,324 | +19.3% |
| Plant, machinery and equipment | 23 | €53,488 | €63,812 | +€10,324 | +19.3% |
| Current assets | 29/58 | €23,082 | €16,053 | -€7,029 | -30.5% |
| Amounts receivable within one year | 40/41 | €17,894 | €12,932 | -€4,961 | -27.7% |
| Trade receivables | 40 | €10,407 | €12,932 | +€2,525 | +24.3% |
| Other amounts receivable | 41 | €7,487 | €0 | -€7,487 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,995 | €2,945 | -€2,050 | -41.0% |
| Deferred charges and accrued income | 490/1 | €193 | €175 | -€18 | -9.3% |
| Total equity and liabilities | 10/49 | €76,570 | €79,865 | +€3,295 | +4.3% |
| Equity | 10/15 | -€383 | €11,574 | +€11,957 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €7,574 | +€7,574 | |
| Distributable reserves | 133 | - | €7,574 | +€7,574 | |
| Profit (loss) carried forward | 14 | -€4,383 | €0 | +€4,383 | |
| Amounts payable | 17/49 | €76,953 | €68,290 | -€8,662 | -11.3% |
| Amounts payable after more than one year | 17 | - | €6,117 | +€6,117 | |
| Financial debts | 170/4 | - | €6,117 | +€6,117 | |
| Amounts payable within one year | 42/48 | €76,953 | €62,174 | -€14,779 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €21,508 | €8,552 | -€12,956 | -60.2% |
| Trade debts | 44 | €1,356 | €2,860 | +€1,504 | +110.9% |
| Suppliers | 440/4 | €1,356 | €2,860 | +€1,504 | +110.9% |
| Taxes, remuneration and social security | 45 | €1,867 | €1,717 | -€150 | -8.0% |
| Taxes | 450/3 | €1,867 | €1,717 | -€150 | -8.0% |
| Other amounts payable | 47/48 | €52,222 | €49,045 | -€3,177 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,286 | €7,532 | +€2,247 | +42.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,227 | €0 | -€2,227 | -100.0% |
| Other operating charges | 640/8 | €846 | €120 | -€726 | -85.8% |
| Gross operating margin | 9900 | €25,380 | €24,915 | -€465 | -1.8% |
| Operating profit (loss) | 9901 | €17,022 | €17,262 | +€241 | +1.4% |
| Financial income | 75/76B | €1 | €161 | +€160 | +29707.4% |
| Recurring financial income | 75 | €1 | €161 | +€160 | +29707.4% |
| Financial charges | 65/66B | €1,406 | €2,952 | +€1,547 | +110.0% |
| Recurring financial charges | 65 | €1,406 | €2,952 | +€1,547 | +110.0% |
| Profit (loss) for the period before taxes | 9903 | €15,616 | €14,471 | -€1,145 | -7.3% |
| Income taxes | 67/77 | - | €2,514 | +€2,514 | |
| Profit (loss) for the period | 9904 | €15,616 | €11,957 | -€3,659 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,616 | €11,957 | -€3,659 | -23.4% |
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 11 October 2026 via checked.be.