WHATCOM CONSULTANTS: 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.
WHATCOM CONSULTANTS
Largest movements
- Receivables within one year +€15,272
up €15,272 (+3.0%), from €507,456 to €522,728
- Reserves +€9,780
up €9,780 (+16.5%), from €59,442 to €69,222
of which Distributable reserves: +€9,285
- Taxes +€71
up €71 (+2.0%), from €3,592 to €3,663
- Gross operating margin -€48
down €48 (-3.5%), from -€1,386 to -€1,434
- Financial income +€42
up €42 (+0.3%), from €15,231 to €15,272
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 | €507,828 | €523,101 | +€15,272 | +3.0% |
| Current assets | 29/58 | €507,828 | €523,101 | +€15,272 | +3.0% |
| Amounts receivable within one year | 40/41 | €507,456 | €522,728 | +€15,272 | +3.0% |
| Other amounts receivable | 41 | €507,456 | €522,728 | +€15,272 | +3.0% |
| Cash at bank and in hand | 54/58 | €373 | €373 | = | 0.0% |
| Total equity and liabilities | 10/49 | €507,828 | €523,101 | +€15,272 | +3.0% |
| Equity | 10/15 | €369,442 | €379,222 | +€9,780 | +2.6% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Capital | 10 | €310,000 | €310,000 | = | 0.0% |
| Issued capital | 100 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | €59,442 | €69,222 | +€9,780 | +16.5% |
| Non-distributable reserves | 130/1 | €3,245 | €3,740 | +€495 | +15.3% |
| Legal reserve | 130 | €3,245 | €3,740 | +€495 | +15.3% |
| Distributable reserves | 133 | €56,197 | €65,482 | +€9,285 | +16.5% |
| Amounts payable | 17/49 | €138,386 | €143,878 | +€5,492 | +4.0% |
| Amounts payable after more than one year | 17 | €35,477 | €35,477 | = | 0.0% |
| Other amounts payable | 178/9 | €35,477 | €35,477 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,859 | €17,956 | +€5,097 | +39.6% |
| Trade debts | 44 | €321 | €1,434 | +€1,113 | +347.2% |
| Suppliers | 440/4 | €321 | €1,434 | +€1,113 | +347.2% |
| Taxes, remuneration and social security | 45 | €6,686 | €10,349 | +€3,663 | +54.8% |
| Taxes | 450/3 | €6,686 | €10,349 | +€3,663 | +54.8% |
| Other amounts payable | 47/48 | €5,852 | €6,173 | +€321 | +5.5% |
| Accrued charges and deferred income | 492/3 | €90,050 | €90,445 | +€395 | +0.4% |
| Other operating charges | 640/8 | €384 | €395 | +€11 | +2.8% |
| Gross operating margin | 9900 | -€1,386 | -€1,434 | -€48 | -3.5% |
| Operating profit (loss) | 9901 | -€1,770 | -€1,829 | -€59 | -3.3% |
| Financial income | 75/76B | €15,231 | €15,272 | +€42 | +0.3% |
| Recurring financial income | 75 | €15,231 | €15,272 | +€42 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €13,460 | €13,443 | -€17 | -0.1% |
| Income taxes | 67/77 | €3,592 | €3,663 | +€71 | +2.0% |
| Profit (loss) for the period | 9904 | €9,868 | €9,780 | -€88 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,868 | €9,780 | -€88 | -0.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.