WdM Consulting: 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 Consulting
Largest movements
- Cash -€15,247
down €15,247 (-20.9%), from €72,838 to €57,591
mainly Contributions, distributions and other (-€15,233) and Other debts (-€12,318)
- Receivables within one year -€7,462
down €7,462 (-34.0%), from €21,974 to €14,512
of which Trade receivables: -€7,462
- Other debts -€12,318
down €12,318 (-34.3%), from €35,919 to €23,602
- Tax, wage and social debts -€10,405
down €10,405 (-49.6%), from €20,998 to €10,592
of which Taxes: -€5,905
- Gross operating margin -€15,773
down €15,773 (-43.0%), from €36,658 to €20,885
- Taxes -€2,321
down €2,321 (-31.0%), from €7,478 to €5,157
- Depreciation -€1,913
no longer reported in 2025 (was €1,913)
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 | €95,844 | €72,703 | -€23,141 | -24.1% |
| Fixed assets | 21/28 | €466 | €0 | -€466 | -100% |
| Tangible fixed assets | 22/27 | €466 | €0 | -€466 | -100% |
| Furniture and vehicles | 24 | €466 | €0 | -€466 | -100% |
| Current assets | 29/58 | €95,377 | €72,703 | -€22,674 | -23.8% |
| Amounts receivable within one year | 40/41 | €21,974 | €14,512 | -€7,462 | -34.0% |
| Trade receivables | 40 | €14,974 | €7,512 | -€7,462 | -49.8% |
| Other amounts receivable | 41 | €7,000 | €7,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,838 | €57,591 | -€15,247 | -20.9% |
| Deferred charges and accrued income | 490/1 | €565 | €600 | +€35 | +6.2% |
| Total equity and liabilities | 10/49 | €95,844 | €72,703 | -€23,141 | -24.1% |
| Equity | 10/15 | €37,275 | €37,275 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,275 | €35,275 | = | 0.0% |
| Distributable reserves | 133 | €35,275 | €35,275 | = | 0.0% |
| Amounts payable | 17/49 | €58,569 | €35,428 | -€23,141 | -39.5% |
| Amounts payable within one year | 42/48 | €58,269 | €35,428 | -€22,841 | -39.2% |
| Trade debts | 44 | €1,352 | €1,234 | -€118 | -8.7% |
| Suppliers | 440/4 | €1,352 | €1,234 | -€118 | -8.7% |
| Taxes, remuneration and social security | 45 | €20,998 | €10,592 | -€10,405 | -49.6% |
| Taxes | 450/3 | €16,498 | €10,592 | -€5,905 | -35.8% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €35,919 | €23,602 | -€12,318 | -34.3% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,913 | - | -€1,913 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €36,658 | €20,885 | -€15,773 | -43.0% |
| Operating profit (loss) | 9901 | €34,357 | €20,485 | -€13,872 | -40.4% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €34,262 | €20,390 | -€13,872 | -40.5% |
| Income taxes | 67/77 | €7,478 | €5,157 | -€2,321 | -31.0% |
| Profit (loss) for the period | 9904 | €26,784 | €15,233 | -€11,552 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,784 | €15,233 | -€11,552 | -43.1% |
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 24 October 2026 via checked.be.