WF 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.
WF Consulting
Largest movements
- Cash +€18,828
up €18,828 (+14.1%), from €133,964 to €152,792
mainly Net result for the year (+€37,257) and Depreciation (+€3,804)
- Tangible fixed assets -€3,446
down €3,446 (-27.4%), from €12,578 to €9,132
of which Furniture and vehicles: -€3,791
- Receivables within one year -€3,117
down €3,117 (-99.7%), from €3,125 to €9
- Reserves +€37,257
up €37,257 (+28.9%), from €128,751 to €166,008
of which Non-distributable reserves: +€37,255
- Other debts -€17,583
down €17,583 (-97.0%), from €18,120 to €537
- Tax, wage and social debts -€7,783
down €7,783 (-61.6%), from €12,626 to €4,843
- Gross operating margin +€3,594
up €3,594 (+6.2%), from €57,795 to €61,389
- Taxes +€2,521
up €2,521 (+18.4%), from €13,699 to €16,219
- Staff costs -€2,436
down €2,436 (-98.6%), from €2,470 to €34
- Other operating charges +€715
up €715 (+22.3%), from €3,200 to €3,915
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 | €150,706 | €163,592 | +€12,887 | +8.6% |
| Fixed assets | 21/28 | €12,633 | €9,187 | -€3,446 | -27.3% |
| Tangible fixed assets | 22/27 | €12,578 | €9,132 | -€3,446 | -27.4% |
| Plant, machinery and equipment | 23 | €633 | €978 | +€345 | +54.5% |
| Furniture and vehicles | 24 | €11,945 | €8,154 | -€3,791 | -31.7% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €138,073 | €154,406 | +€16,333 | +11.8% |
| Amounts receivable within one year | 40/41 | €3,125 | €9 | -€3,117 | -99.7% |
| Other amounts receivable | 41 | €3,125 | €9 | -€3,117 | -99.7% |
| Cash at bank and in hand | 54/58 | €133,964 | €152,792 | +€18,828 | +14.1% |
| Deferred charges and accrued income | 490/1 | €984 | €1,605 | +€621 | +63.1% |
| Total equity and liabilities | 10/49 | €150,706 | €163,592 | +€12,887 | +8.6% |
| Equity | 10/15 | €115,964 | €153,221 | +€37,257 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,751 | €166,008 | +€37,257 | +28.9% |
| Non-distributable reserves | 130/1 | €99,133 | €136,387 | +€37,255 | +37.6% |
| Reserves not available under the articles | 1311 | €99,133 | €136,387 | +€37,255 | +37.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €10,868 | €10,870 | +€3 | 0.0% |
| Profit (loss) carried forward | 14 | -€31,387 | -€31,387 | = | 0.0% |
| Amounts payable | 17/49 | €34,742 | €10,372 | -€24,370 | -70.1% |
| Amounts payable within one year | 42/48 | €34,742 | €10,053 | -€24,689 | -71.1% |
| Trade debts | 44 | €3,996 | €4,673 | +€677 | +16.9% |
| Suppliers | 440/4 | €3,996 | €4,673 | +€677 | +16.9% |
| Taxes, remuneration and social security | 45 | €12,626 | €4,843 | -€7,783 | -61.6% |
| Taxes | 450/3 | €12,626 | €4,843 | -€7,783 | -61.6% |
| Other amounts payable | 47/48 | €18,120 | €537 | -€17,583 | -97.0% |
| Accrued charges and deferred income | 492/3 | - | €319 | +€319 | |
| Remuneration, social security and pensions | 62 | €2,470 | €34 | -€2,436 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,949 | €3,804 | -€146 | -3.7% |
| Other operating charges | 640/8 | €3,200 | €3,915 | +€715 | +22.3% |
| Gross operating margin | 9900 | €57,795 | €61,389 | +€3,594 | +6.2% |
| Operating profit (loss) | 9901 | €48,176 | €53,636 | +€5,460 | +11.3% |
| Financial income | 75/76B | €10 | €20 | +€10 | +100% |
| Recurring financial income | 75 | €10 | €20 | +€10 | +100% |
| Financial charges | 65/66B | €122 | €180 | +€57 | +47.0% |
| Recurring financial charges | 65 | €122 | €180 | +€57 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €48,064 | €53,476 | +€5,413 | +11.3% |
| Income taxes | 67/77 | €13,699 | €16,219 | +€2,521 | +18.4% |
| Profit (loss) for the period | 9904 | €34,365 | €37,257 | +€2,892 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,365 | €37,257 | +€2,892 | +8.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.