WDM CONSULTING SRL: what changed
WDM CONSULTING SRL
Largest movements
- Receivables within one year +€30,122
up €30,122 (+36.6%), from €82,243 to €112,366
of which Trade receivables: +€19,294
- Tangible fixed assets -€6,990
down €6,990 (-16.9%), from €41,483 to €34,493
of which Plant, machinery and equipment: -€5,892
- Cash +€5,156
up €5,156 (+50.9%), from €10,123 to €15,279
mainly Net result for the year (+€25,775) and Tax, wage and social debts (+€21,839)
- Deferred charges and accrued income +€3,993
new in 2025: €3,993
- Profit (loss) carried forward +€25,775
up €25,775 (+188%), from €13,705 to €39,480
- Debts after one year -€22,183
down €22,183 (-74.4%), from €29,818 to €7,635
- Tax, wage and social debts +€21,839
up €21,839 (+263%), from €8,304 to €30,142
of which Taxes: +€11,856
- Trade debts +€13,723
up €13,723 (+26.7%), from €51,316 to €65,039
- Advances received -€8,155
down €8,155 (-100%), from €8,155 to €0
- Gross operating margin +€61,388
up €61,388 (+172%), from €35,781 to €97,168
- Staff costs +€43,676
up €43,676 (+435%), from €10,041 to €53,717
- Taxes +€6,209
up €6,209 (+2,824%), from €220 to €6,428
- Write-downs +€2,885
new in 2025: €2,885
- Financial charges -€2,039
down €2,039 (-48.2%), from €4,234 to €2,195
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,436 | €169,479 | +€32,043 | +23.3% |
| Fixed assets | 21/28 | €42,570 | €35,341 | -€7,229 | -17.0% |
| Intangible fixed assets | 21 | €885 | €646 | -€239 | -27.0% |
| Tangible fixed assets | 22/27 | €41,483 | €34,493 | -€6,990 | -16.9% |
| Plant, machinery and equipment | 23 | €37,830 | €31,938 | -€5,892 | -15.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,653 | €2,556 | -€1,098 | -30.0% |
| Financial fixed assets | 28 | €202 | €202 | = | 0.0% |
| Current assets | 29/58 | €94,866 | €134,137 | +€39,272 | +41.4% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €82,243 | €112,366 | +€30,122 | +36.6% |
| Trade receivables | 40 | €47,227 | €66,521 | +€19,294 | +40.9% |
| Other amounts receivable | 41 | €35,016 | €45,845 | +€10,829 | +30.9% |
| Cash at bank and in hand | 54/58 | €10,123 | €15,279 | +€5,156 | +50.9% |
| Deferred charges and accrued income | 490/1 | - | €3,993 | +€3,993 | |
| Total equity and liabilities | 10/49 | €137,436 | €169,479 | +€32,043 | +23.3% |
| Equity | 10/15 | €18,705 | €44,480 | +€25,775 | +138% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,705 | €39,480 | +€25,775 | +188% |
| Amounts payable | 17/49 | €118,731 | €124,998 | +€6,268 | +5.3% |
| Amounts payable after more than one year | 17 | €29,818 | €7,635 | -€22,183 | -74.4% |
| Financial debts | 170/4 | €29,818 | €7,635 | -€22,183 | -74.4% |
| Amounts payable within one year | 42/48 | €88,913 | €117,363 | +€28,450 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €21,139 | €22,183 | +€1,044 | +4.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €51,316 | €65,039 | +€13,723 | +26.7% |
| Suppliers | 440/4 | €51,316 | €65,039 | +€13,723 | +26.7% |
| Advances received on contracts in progress | 46 | €8,155 | €0 | -€8,155 | -100% |
| Taxes, remuneration and social security | 45 | €8,304 | €30,142 | +€21,839 | +263% |
| Taxes | 450/3 | €6,584 | €18,440 | +€11,856 | +180% |
| Remuneration and social security | 454/9 | €1,719 | €11,702 | +€9,983 | +581% |
| Remuneration, social security and pensions | 62 | €10,041 | €53,717 | +€43,676 | +435% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,229 | €7,229 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,885 | +€2,885 | |
| Other operating charges | 640/8 | €699 | €1,582 | +€883 | +126% |
| Gross operating margin | 9900 | €35,781 | €97,168 | +€61,388 | +172% |
| Operating profit (loss) | 9901 | €17,812 | €31,756 | +€13,944 | +78.3% |
| Financial income | 75/76B | €2,648 | €2,643 | -€6 | -0.2% |
| Recurring financial income | 75 | €2,648 | €2,643 | -€6 | -0.2% |
| Financial charges | 65/66B | €4,234 | €2,195 | -€2,039 | -48.2% |
| Recurring financial charges | 65 | €4,234 | €2,195 | -€2,039 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €16,227 | €32,203 | +€15,977 | +98.5% |
| Income taxes | 67/77 | €220 | €6,428 | +€6,209 | +2,824% |
| Profit (loss) for the period | 9904 | €16,007 | €25,775 | +€9,768 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,007 | €25,775 | +€9,768 | +61.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.