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WDMTS: 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.

What changed

WDMTS

BE 0798.124.017
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€34,304
2024 · €32,737+€1,567
Equity
€60,534
2024 · €60,534
Cash
€92,382
2024 · €75,400+€16,982
Balance sheet total
€103,012
2024 · €77,752+€25,260

Largest movements

2024 to 2025
Assets
  • Cash +€16,982

    up €16,982 (+22.5%), from €75,400 to €92,382

    mainly Net result for the year (+€34,304) and Other debts (+€27,899)

  • Receivables within one year +€7,229

    up €7,229 (+2238.2%), from €323 to €7,552

    of which Other amounts receivable: +€6,879

Equity and liabilities
  • Other debts +€27,899

    up €27,899 (+2216.1%), from €1,259 to €29,158

  • Tax, wage and social debts -€2,005

    down €2,005 (-13.9%), from €14,433 to €12,428

Income statement
  • Gross operating margin +€4,288

    up €4,288 (+9.4%), from €45,614 to €49,903

  • Staff costs +€1,449

    up €1,449 (+417.4%), from €347 to €1,796

  • Taxes +€1,215

    up €1,215 (+10.3%), from €11,801 to €13,016

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €32,737
Gross operating margin +€4,288
Staff costs -€1,449
Depreciation -€46
Other operating charges -€152
Financial charges +€140
Taxes -€1,215
Result 2025 €34,304

Cash bridge derived

cash 2024 to 2025

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.

From operations +€51,722
Investment -€437
Financing -€34,304
Cash 2024 €75,400
Net result for the year +€34,304
Depreciation +€182
Receivables within one year -€7,229
Deferred charges and accrued income -€795
Trade debts -€634
Tax, wage and social debts -€2,005
Other debts +€27,899
Investment in fixed assets (net) -€437
Contributions, distributions and other -€34,304
Cash 2025 €92,382
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €77,752 €103,012 +€25,260 +32.5%
Fixed assets 21/28 €383 €638 +€255 +66.5%
Tangible fixed assets 22/27 €383 €638 +€255 +66.5%
Furniture and vehicles 24 €383 €638 +€255 +66.5%
Current assets 29/58 €77,369 €102,374 +€25,005 +32.3%
Amounts receivable within one year 40/41 €323 €7,552 +€7,229 +2238.2%
Trade receivables 40 €133 €483 +€351 +263.9%
Other amounts receivable 41 €190 €7,069 +€6,879 +3616.9%
Cash at bank and in hand 54/58 €75,400 €92,382 +€16,982 +22.5%
Deferred charges and accrued income 490/1 €1,645 €2,440 +€795 +48.3%
Total equity and liabilities 10/49 €77,752 €103,012 +€25,260 +32.5%
Equity 10/15 €60,534 €60,534 = 0.0%
Contributions 10/11 €100 €100 = 0.0%
Reserves 13 €60,434 €60,434 = 0.0%
Distributable reserves 133 €60,434 €60,434 = 0.0%
Amounts payable 17/49 €17,218 €42,478 +€25,260 +146.7%
Amounts payable within one year 42/48 €17,218 €42,478 +€25,260 +146.7%
Trade debts 44 €1,526 €892 -€634 -41.6%
Suppliers 440/4 €1,526 €892 -€634 -41.6%
Taxes, remuneration and social security 45 €14,433 €12,428 -€2,005 -13.9%
Taxes 450/3 €14,433 €12,428 -€2,005 -13.9%
Other amounts payable 47/48 €1,259 €29,158 +€27,899 +2216.1%
Remuneration, social security and pensions 62 €347 €1,796 +€1,449 +417.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €137 €182 +€46 +33.4%
Other operating charges 640/8 €415 €567 +€152 +36.7%
Gross operating margin 9900 €45,614 €49,903 +€4,288 +9.4%
Operating profit (loss) 9901 €44,716 €47,357 +€2,642 +5.9%
Financial charges 65/66B €177 €37 -€140 -78.9%
Recurring financial charges 65 €177 €37 -€140 -78.9%
Profit (loss) for the period before taxes 9903 €44,538 €47,320 +€2,782 +6.2%
Income taxes 67/77 €11,801 €13,016 +€1,215 +10.3%
Profit (loss) for the period 9904 €32,737 €34,304 +€1,567 +4.8%
Profit (loss) for the period to be appropriated 9905 €32,737 €34,304 +€1,567 +4.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.