wja consultancy: 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.
wja consultancy
Largest movements
- Tangible fixed assets +€24,882
up €24,882 (+760%), from €3,275 to €28,156
of which Other tangible fixed assets: +€18,100
- Cash -€24,325
down €24,325 (-72.2%), from €33,707 to €9,383
mainly Contributions, distributions and other (-€38,600) and Investment in fixed assets (net) (-€29,689)
- Receivables within one year -€2,129
down €2,129 (-6.7%), from €31,933 to €29,804
of which Other amounts receivable: -€2,230
- Reserves -€10,578
down €10,578 (-27.4%), from €38,600 to €28,022
- Other debts +€10,010
up €10,010 (+727%), from €1,377 to €11,387
- Accrued charges and deferred income -€1,377
down €1,377 (-100%), from €1,377 to €0
- Gross operating margin +€5,405
up €5,405 (+12.0%), from €45,034 to €50,439
- Staff costs +€4,448
up €4,448 (+137%), from €3,243 to €7,690
- Depreciation +€1,915
up €1,915 (+66.2%), from €2,892 to €4,807
- Taxes -€867
down €867 (-9.5%), from €9,162 to €8,296
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 | €68,915 | €67,343 | -€1,572 | -2.3% |
| Fixed assets | 21/28 | €3,275 | €28,156 | +€24,882 | +760% |
| Tangible fixed assets | 22/27 | €3,275 | €28,156 | +€24,882 | +760% |
| Plant, machinery and equipment | 23 | €2,820 | €9,602 | +€6,782 | +240% |
| Other tangible fixed assets | 26 | €454 | €18,554 | +€18,100 | +3,983% |
| Current assets | 29/58 | €65,640 | €39,186 | -€26,454 | -40.3% |
| Amounts receivable within one year | 40/41 | €31,933 | €29,804 | -€2,129 | -6.7% |
| Trade receivables | 40 | €29,040 | €29,140 | +€100 | +0.3% |
| Other amounts receivable | 41 | €2,893 | €663 | -€2,230 | -77.1% |
| Cash at bank and in hand | 54/58 | €33,707 | €9,383 | -€24,325 | -72.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €68,915 | €67,343 | -€1,572 | -2.3% |
| Equity | 10/15 | €57,150 | €46,572 | -€10,578 | -18.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €38,600 | €28,022 | -€10,578 | -27.4% |
| Distributable reserves | 133 | €38,600 | €28,022 | -€10,578 | -27.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,765 | €20,771 | +€9,006 | +76.5% |
| Amounts payable within one year | 42/48 | €10,388 | €20,771 | +€10,383 | +100.0% |
| Trade debts | 44 | €2,112 | €2,095 | -€16 | -0.8% |
| Suppliers | 440/4 | €2,112 | €2,095 | -€16 | -0.8% |
| Taxes, remuneration and social security | 45 | €6,899 | €7,288 | +€389 | +5.6% |
| Taxes | 450/3 | €6,899 | €7,288 | +€389 | +5.6% |
| Other amounts payable | 47/48 | €1,377 | €11,387 | +€10,010 | +727% |
| Accrued charges and deferred income | 492/3 | €1,377 | €0 | -€1,377 | -100% |
| Remuneration, social security and pensions | 62 | €3,243 | €7,690 | +€4,448 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,892 | €4,807 | +€1,915 | +66.2% |
| Other operating charges | 640/8 | €957 | €1,155 | +€198 | +20.7% |
| Gross operating margin | 9900 | €45,034 | €50,439 | +€5,405 | +12.0% |
| Operating profit (loss) | 9901 | €37,942 | €36,786 | -€1,156 | -3.0% |
| Financial income | 75/76B | €205 | €274 | +€69 | +33.6% |
| Recurring financial income | 75 | €205 | €274 | +€69 | +33.6% |
| Financial charges | 65/66B | €710 | €743 | +€32 | +4.6% |
| Recurring financial charges | 65 | €710 | €743 | +€32 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €37,437 | €36,318 | -€1,119 | -3.0% |
| Income taxes | 67/77 | €9,162 | €8,296 | -€867 | -9.5% |
| Profit (loss) for the period | 9904 | €28,275 | €28,022 | -€253 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,275 | €28,022 | -€253 | -0.9% |
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 13 October 2026 via checked.be.