WDMconsult: what changed
Two fiscal 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.
WDMconsult
Largest movements
- Tangible fixed assets -€22,634
down €22,634 (-8.0%), from €284,612 to €261,978
of which Land and buildings: -€38,234
- Cash +€15,842
up €15,842 (+80.7%), from €19,641 to €35,483
mainly Depreciation (+€49,594) and Deferred charges and accrued income (+€8,351)
- Deferred charges and accrued income -€8,351
down €8,351 (-31.6%), from €26,417 to €18,066
- Receivables within one year -€7,468
down €7,468 (-18.6%), from €40,161 to €32,693
of which Other amounts receivable: -€13,831
- Debts after one year -€21,846
down €21,846 (-19.4%), from €112,596 to €90,750
- Trade debts -€5,331
down €5,331 (-31.9%), from €16,732 to €11,401
- Other debts +€5,288
up €5,288 (+67.6%), from €7,820 to €13,108
- Current portion of long-term debt -€5,233
down €5,233 (-19.3%), from €27,079 to €21,846
- Gross operating margin +€20,467
up €20,467 (+41.3%), from €49,555 to €70,021
- Taxes +€2,876
up €2,876 (+702.5%), from €409 to €3,286
- Depreciation +€1,916
up €1,916 (+4.0%), from €47,678 to €49,594
- Other operating charges -€1,618
down €1,618 (-49.8%), from €3,248 to €1,630
- Financial charges +€984
up €984 (+8.7%), from €11,245 to €12,229
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €373,965 | €349,905 | -€24,060 | -6.4% |
| Fixed assets | 21/28 | €287,747 | €263,663 | -€24,084 | -8.4% |
| Intangible fixed assets | 21 | €2,885 | €1,434 | -€1,450 | -50.3% |
| Tangible fixed assets | 22/27 | €284,612 | €261,978 | -€22,634 | -8.0% |
| Land and buildings | 22 | €265,100 | €226,867 | -€38,234 | -14.4% |
| Plant, machinery and equipment | 23 | €5,300 | €6,602 | +€1,302 | +24.6% |
| Furniture and vehicles | 24 | €14,211 | €28,509 | +€14,298 | +100.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €86,218 | €86,242 | +€24 | 0.0% |
| Amounts receivable within one year | 40/41 | €40,161 | €32,693 | -€7,468 | -18.6% |
| Trade receivables | 40 | - | €6,363 | +€6,363 | |
| Other amounts receivable | 41 | €40,161 | €26,330 | -€13,831 | -34.4% |
| Cash at bank and in hand | 54/58 | €19,641 | €35,483 | +€15,842 | +80.7% |
| Deferred charges and accrued income | 490/1 | €26,417 | €18,066 | -€8,351 | -31.6% |
| Total equity and liabilities | 10/49 | €373,965 | €349,905 | -€24,060 | -6.4% |
| Equity | 10/15 | €156,607 | €159,639 | +€3,033 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,333 | €152,333 | = | 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 | €150,473 | €150,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,327 | -€11,294 | +€3,033 | +21.2% |
| Amounts payable | 17/49 | €217,358 | €190,266 | -€27,093 | -12.5% |
| Amounts payable after more than one year | 17 | €112,596 | €90,750 | -€21,846 | -19.4% |
| Financial debts | 170/4 | €112,596 | €90,750 | -€21,846 | -19.4% |
| Amounts payable within one year | 42/48 | €104,762 | €99,486 | -€5,276 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €27,079 | €21,846 | -€5,233 | -19.3% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €16,732 | €11,401 | -€5,331 | -31.9% |
| Suppliers | 440/4 | €16,732 | €11,401 | -€5,331 | -31.9% |
| Taxes, remuneration and social security | 45 | €3,130 | €3,130 | = | 0.0% |
| Taxes | 450/3 | €841 | €812 | -€29 | -3.5% |
| Remuneration and social security | 454/9 | €2,289 | €2,318 | +€29 | +1.3% |
| Other amounts payable | 47/48 | €7,820 | €13,108 | +€5,288 | +67.6% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,678 | €49,594 | +€1,916 | +4.0% |
| Other operating charges | 640/8 | €3,248 | €1,630 | -€1,618 | -49.8% |
| Non-recurring operating charges | 66A | €1,427 | €305 | -€1,122 | -78.6% |
| Gross operating margin | 9900 | €49,555 | €70,021 | +€20,467 | +41.3% |
| Operating profit (loss) | 9901 | -€2,799 | €18,492 | +€21,291 | |
| Financial income | 75/76B | €17 | €56 | +€38 | +223.1% |
| Recurring financial income | 75 | €17 | €56 | +€38 | +223.1% |
| Financial charges | 65/66B | €11,245 | €12,229 | +€984 | +8.7% |
| Recurring financial charges | 65 | €11,245 | €12,229 | +€984 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,027 | €6,318 | +€20,345 | |
| Income taxes | 67/77 | €409 | €3,286 | +€2,876 | +702.5% |
| Profit (loss) for the period | 9904 | -€14,436 | €3,033 | +€17,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,436 | €3,033 | +€17,469 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.