WDS-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.
WDS-CONSULTING
Largest movements
- Cash +€33,756
up €33,756 (+16.6%), from €202,987 to €236,743
mainly Net result for the year (+€47,769) and Depreciation (+€2,730)
- Deferred charges and accrued income +€6,080
up €6,080 (+388%), from €1,565 to €7,645
- Tangible fixed assets +€4,079
up €4,079 (+75.7%), from €5,386 to €9,465
of which Other tangible fixed assets: +€2,199
- Reserves +€47,769
up €47,769 (+24.7%), from €193,747 to €241,516
- Tax, wage and social debts -€2,876
down €2,876 (-13.7%), from €20,920 to €18,044
- Gross operating margin -€6,525
down €6,525 (-8.5%), from €76,862 to €70,336
- Taxes -€1,949
down €1,949 (-9.3%), from €20,984 to €19,034
- Financial charges -€973
down €973 (-78.9%), from €1,233 to €260
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 | €224,397 | €270,490 | +€46,093 | +20.5% |
| Fixed assets | 21/28 | €5,928 | €10,007 | +€4,079 | +68.8% |
| Tangible fixed assets | 22/27 | €5,386 | €9,465 | +€4,079 | +75.7% |
| Furniture and vehicles | 24 | €2,619 | €4,499 | +€1,880 | +71.8% |
| Other tangible fixed assets | 26 | €2,767 | €4,966 | +€2,199 | +79.5% |
| Financial fixed assets | 28 | €542 | €542 | = | 0.0% |
| Current assets | 29/58 | €218,468 | €260,482 | +€42,014 | +19.2% |
| Amounts receivable within one year | 40/41 | €13,916 | €16,094 | +€2,178 | +15.6% |
| Trade receivables | 40 | €13,916 | €15,628 | +€1,712 | +12.3% |
| Other amounts receivable | 41 | - | €466 | +€466 | |
| Cash at bank and in hand | 54/58 | €202,987 | €236,743 | +€33,756 | +16.6% |
| Deferred charges and accrued income | 490/1 | €1,565 | €7,645 | +€6,080 | +388% |
| Total equity and liabilities | 10/49 | €224,397 | €270,490 | +€46,093 | +20.5% |
| Equity | 10/15 | €201,747 | €249,516 | +€47,769 | +23.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €193,747 | €241,516 | +€47,769 | +24.7% |
| Distributable reserves | 133 | €193,747 | €241,516 | +€47,769 | +24.7% |
| Amounts payable | 17/49 | €22,650 | €20,973 | -€1,676 | -7.4% |
| Amounts payable within one year | 42/48 | €22,650 | €20,640 | -€2,010 | -8.9% |
| Trade debts | 44 | €1,311 | €2,227 | +€916 | +69.9% |
| Suppliers | 440/4 | €1,311 | €2,227 | +€916 | +69.9% |
| Taxes, remuneration and social security | 45 | €20,920 | €18,044 | -€2,876 | -13.7% |
| Taxes | 450/3 | €20,920 | €18,044 | -€2,876 | -13.7% |
| Other amounts payable | 47/48 | €418 | €368 | -€50 | -12.0% |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,295 | €2,730 | +€435 | +19.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €76,862 | €70,336 | -€6,525 | -8.5% |
| Operating profit (loss) | 9901 | €74,039 | €67,062 | -€6,977 | -9.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +633% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +633% |
| Financial charges | 65/66B | €1,233 | €260 | -€973 | -78.9% |
| Recurring financial charges | 65 | €1,233 | €260 | -€973 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €72,806 | €66,804 | -€6,003 | -8.2% |
| Income taxes | 67/77 | €20,984 | €19,034 | -€1,949 | -9.3% |
| Profit (loss) for the period | 9904 | €51,823 | €47,769 | -€4,053 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,823 | €47,769 | -€4,053 | -7.8% |
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 15 October 2026 via checked.be.