WDM Management 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 Management Consulting
Largest movements
- Current investments -€184,175
down €184,175 (-43.8%), from €420,545 to €236,370
- Cash +€165,496
up €165,496 (+151%), from €109,397 to €274,893
mainly Current investments (+€184,175) and Depreciation (+€16,403)
- Tangible fixed assets -€16,403
down €16,403 (-41.9%), from €39,113 to €22,710
of which Furniture and vehicles: -€15,533
- Tax, wage and social debts -€24,013
down €24,013 (-96.9%), from €24,788 to €775
- Profit (loss) carried forward -€14,242
new in 2025: -€14,242
- Gross operating margin -€126,272
down €126,272, from €104,264 to -€22,008
- Taxes -€32,349
down €32,349 (-99.3%), from €32,577 to €228
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 | €853,607 | €816,060 | -€37,547 | -4.4% |
| Fixed assets | 21/28 | €39,113 | €22,710 | -€16,403 | -41.9% |
| Tangible fixed assets | 22/27 | €39,113 | €22,710 | -€16,403 | -41.9% |
| Furniture and vehicles | 24 | €34,848 | €19,314 | -€15,533 | -44.6% |
| Other tangible fixed assets | 26 | €4,266 | €3,396 | -€870 | -20.4% |
| Current assets | 29/58 | €814,494 | €793,350 | -€21,144 | -2.6% |
| Amounts receivable within one year | 40/41 | €283,862 | €282,087 | -€1,775 | -0.6% |
| Trade receivables | 40 | €207,974 | €247,266 | +€39,292 | +18.9% |
| Other amounts receivable | 41 | €75,888 | €34,821 | -€41,067 | -54.1% |
| Current investments | 50/53 | €420,545 | €236,370 | -€184,175 | -43.8% |
| Cash at bank and in hand | 54/58 | €109,397 | €274,893 | +€165,496 | +151% |
| Deferred charges and accrued income | 490/1 | €690 | - | -€690 | |
| Total equity and liabilities | 10/49 | €853,607 | €816,060 | -€37,547 | -4.4% |
| Equity | 10/15 | €812,560 | €798,317 | -€14,242 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €800,160 | €800,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €798,300 | €798,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,242 | -€14,242 | |
| Amounts payable | 17/49 | €41,047 | €17,742 | -€23,305 | -56.8% |
| Amounts payable within one year | 42/48 | €41,047 | €17,742 | -€23,305 | -56.8% |
| Trade debts | 44 | €298 | €250 | -€49 | -16.3% |
| Suppliers | 440/4 | €298 | €250 | -€49 | -16.3% |
| Taxes, remuneration and social security | 45 | €24,788 | €775 | -€24,013 | -96.9% |
| Taxes | 450/3 | €24,788 | €775 | -€24,013 | -96.9% |
| Other amounts payable | 47/48 | €15,960 | €16,718 | +€757 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,091 | €16,403 | +€312 | +1.9% |
| Other operating charges | 640/8 | €514 | €708 | +€194 | +37.8% |
| Gross operating margin | 9900 | €104,264 | -€22,008 | -€126,272 | |
| Operating profit (loss) | 9901 | €87,659 | -€39,119 | -€126,778 | |
| Financial income | 75/76B | €26,071 | €25,104 | -€967 | -3.7% |
| Recurring financial income | 75 | €26,071 | €25,104 | -€967 | -3.7% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €113,731 | -€14,015 | -€127,745 | |
| Income taxes | 67/77 | €32,577 | €228 | -€32,349 | -99.3% |
| Profit (loss) for the period | 9904 | €81,154 | -€14,242 | -€95,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,154 | -€14,242 | -€95,396 |
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 23 October 2026 via checked.be.