WJA 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.
WJA Consulting
Largest movements
- Cash -€321,676
down €321,676 (-81.5%), from €394,528 to €72,852
mainly Contributions, distributions and other (-€262,958) and Current investments (-€100,000)
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets +€12,567
up €12,567 (+180%), from €6,997 to €19,564
of which Leasing and similar rights: +€12,819
- Receivables within one year +€9,053
up €9,053 (+75.4%), from €12,004 to €21,056
of which Other amounts receivable: +€8,460
- Reserves -€211,206
down €211,206 (-53.8%), from €392,816 to €181,610
- Debts after one year +€10,779
new in 2025: €10,779
- Gross operating margin -€1,494
down €1,494 (-1.9%), from €78,053 to €76,559
- Depreciation +€927
up €927 (+38.7%), from €2,392 to €3,319
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 | €417,943 | €217,507 | -€200,436 | -48.0% |
| Fixed assets | 21/28 | €6,997 | €19,564 | +€12,567 | +180% |
| Tangible fixed assets | 22/27 | €6,997 | €19,564 | +€12,567 | +180% |
| Furniture and vehicles | 24 | - | €828 | +€828 | |
| Leasing and similar rights | 25 | - | €12,819 | +€12,819 | |
| Other tangible fixed assets | 26 | €6,997 | €5,918 | -€1,080 | -15.4% |
| Current assets | 29/58 | €410,945 | €197,943 | -€213,003 | -51.8% |
| Amounts receivable within one year | 40/41 | €12,004 | €21,056 | +€9,053 | +75.4% |
| Trade receivables | 40 | €12,004 | €12,596 | +€592 | +4.9% |
| Other amounts receivable | 41 | - | €8,460 | +€8,460 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €394,528 | €72,852 | -€321,676 | -81.5% |
| Deferred charges and accrued income | 490/1 | €4,414 | €4,034 | -€380 | -8.6% |
| Total equity and liabilities | 10/49 | €417,943 | €217,507 | -€200,436 | -48.0% |
| Equity | 10/15 | €405,216 | €194,010 | -€211,206 | -52.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €392,816 | €181,610 | -€211,206 | -53.8% |
| Distributable reserves | 133 | €392,816 | €181,610 | -€211,206 | -53.8% |
| Amounts payable | 17/49 | €12,727 | €23,497 | +€10,770 | +84.6% |
| Amounts payable after more than one year | 17 | - | €10,779 | +€10,779 | |
| Financial debts | 170/4 | - | €10,779 | +€10,779 | |
| Amounts payable within one year | 42/48 | €12,727 | €12,718 | -€9 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | - | €2,796 | +€2,796 | |
| Trade debts | 44 | €1,878 | €1,744 | -€134 | -7.1% |
| Suppliers | 440/4 | €1,878 | €1,744 | -€134 | -7.1% |
| Taxes, remuneration and social security | 45 | €9,482 | €7,613 | -€1,870 | -19.7% |
| Taxes | 450/3 | €7,189 | €5,320 | -€1,869 | -26.0% |
| Remuneration and social security | 454/9 | €2,294 | €2,293 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €1,367 | €566 | -€801 | -58.6% |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,392 | €3,319 | +€927 | +38.7% |
| Other operating charges | 640/8 | €1,563 | €1,285 | -€278 | -17.8% |
| Gross operating margin | 9900 | €78,053 | €76,559 | -€1,494 | -1.9% |
| Operating profit (loss) | 9901 | €74,098 | €71,956 | -€2,143 | -2.9% |
| Financial income | 75/76B | €531 | €370 | -€161 | -30.4% |
| Recurring financial income | 75 | €531 | €370 | -€161 | -30.4% |
| Financial charges | 65/66B | €261 | €424 | +€163 | +62.4% |
| Recurring financial charges | 65 | €261 | €424 | +€163 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €74,369 | €71,902 | -€2,467 | -3.3% |
| Income taxes | 67/77 | €20,765 | €20,150 | -€615 | -3.0% |
| Profit (loss) for the period | 9904 | €53,603 | €51,751 | -€1,852 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,603 | €51,751 | -€1,852 | -3.5% |
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 26 October 2026 via checked.be.