WJM 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.
WJM CONSULTING
Largest movements
- Cash +€66,231
up €66,231 (+54.6%), from €121,234 to €187,465
mainly Net result for the year (+€76,867) and Debts after one year (+€10,000)
- Receivables within one year +€28,860
up €28,860 (+228%), from €12,683 to €41,542
of which Other amounts receivable: +€16,760
- Reserves +€76,867
up €76,867 (+66.6%), from €115,337 to €192,204
- Debts after one year +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€7,820
up €7,820 (+57.7%), from €13,561 to €21,381
- Gross operating margin -€59,284
down €59,284 (-34.4%), from €172,531 to €113,248
- Taxes -€17,924
down €17,924 (-33.3%), from €53,851 to €35,927
- Depreciation -€2,451
no longer reported in 2025 (was €2,451)
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 | €133,917 | €229,007 | +€95,090 | +71.0% |
| Current assets | 29/58 | €133,917 | €229,007 | +€95,090 | +71.0% |
| Amounts receivable within one year | 40/41 | €12,683 | €41,542 | +€28,860 | +228% |
| Trade receivables | 40 | - | €12,100 | +€12,100 | |
| Other amounts receivable | 41 | €12,683 | €29,442 | +€16,760 | +132% |
| Cash at bank and in hand | 54/58 | €121,234 | €187,465 | +€66,231 | +54.6% |
| Total equity and liabilities | 10/49 | €133,917 | €229,007 | +€95,090 | +71.0% |
| Equity | 10/15 | €120,337 | €197,204 | +€76,867 | +63.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,337 | €192,204 | +€76,867 | +66.6% |
| Distributable reserves | 133 | €115,337 | €192,204 | +€76,867 | +66.6% |
| Amounts payable | 17/49 | €13,580 | €31,803 | +€18,223 | +134% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €13,580 | €21,803 | +€8,223 | +60.6% |
| Taxes, remuneration and social security | 45 | €13,561 | €21,381 | +€7,820 | +57.7% |
| Taxes | 450/3 | €13,561 | €21,381 | +€7,820 | +57.7% |
| Other amounts payable | 47/48 | €19 | €422 | +€403 | +2,136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,451 | - | -€2,451 | |
| Other operating charges | 640/8 | €847 | €400 | -€447 | -52.8% |
| Gross operating margin | 9900 | €172,531 | €113,248 | -€59,284 | -34.4% |
| Operating profit (loss) | 9901 | €169,234 | €112,848 | -€56,386 | -33.3% |
| Financial charges | 65/66B | €45 | €54 | +€9 | +19.2% |
| Recurring financial charges | 65 | €45 | €54 | +€9 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €169,188 | €112,794 | -€56,394 | -33.3% |
| Income taxes | 67/77 | €53,851 | €35,927 | -€17,924 | -33.3% |
| Profit (loss) for the period | 9904 | €115,337 | €76,867 | -€38,471 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €115,337 | €76,867 | -€38,471 | -33.4% |
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.