WK 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.
WK Consultancy
Largest movements
- Cash +€50,134
up €50,134 (+143%), from €35,028 to €85,162
mainly Net result for the year (+€45,202) and Tax, wage and social debts (+€13,896)
- Receivables within one year +€10,329
new in 2025: €10,329
of which Trade receivables: +€10,285
- Reserves +€43,536
up €43,536 (+190%), from €22,859 to €66,395
- Tax, wage and social debts +€13,896
up €13,896 (+127%), from €10,904 to €24,800
of which Taxes: +€12,696
- Other debts +€1,563
up €1,563 (+72.0%), from €2,172 to €3,735
- Gross operating margin +€27,014
up €27,014 (+84.1%), from €32,102 to €59,116
- Taxes +€5,334
up €5,334 (+84.0%), from €6,348 to €11,682
- Depreciation +€911
up €911 (+79.0%), from €1,153 to €2,063
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 | €38,536 | €98,754 | +€60,218 | +156% |
| Fixed assets | 21/28 | €3,458 | €3,213 | -€245 | -7.1% |
| Tangible fixed assets | 22/27 | €3,458 | €3,213 | -€245 | -7.1% |
| Furniture and vehicles | 24 | €3,458 | €3,213 | -€245 | -7.1% |
| Current assets | 29/58 | €35,077 | €95,541 | +€60,464 | +172% |
| Amounts receivable within one year | 40/41 | - | €10,329 | +€10,329 | |
| Trade receivables | 40 | - | €10,285 | +€10,285 | |
| Other amounts receivable | 41 | - | €44 | +€44 | |
| Cash at bank and in hand | 54/58 | €35,028 | €85,162 | +€50,134 | +143% |
| Deferred charges and accrued income | 490/1 | €50 | €50 | = | 0.0% |
| Total equity and liabilities | 10/49 | €38,536 | €98,754 | +€60,218 | +156% |
| Equity | 10/15 | €25,359 | €68,895 | +€43,536 | +172% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,859 | €66,395 | +€43,536 | +190% |
| Distributable reserves | 133 | €22,859 | €66,395 | +€43,536 | +190% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,177 | €29,859 | +€16,682 | +127% |
| Amounts payable within one year | 42/48 | €13,177 | €29,064 | +€15,887 | +121% |
| Trade debts | 44 | €101 | €529 | +€428 | +423% |
| Suppliers | 440/4 | €101 | €529 | +€428 | +423% |
| Taxes, remuneration and social security | 45 | €10,904 | €24,800 | +€13,896 | +127% |
| Taxes | 450/3 | €10,904 | €23,600 | +€12,696 | +116% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €2,172 | €3,735 | +€1,563 | +72.0% |
| Accrued charges and deferred income | 492/3 | - | €795 | +€795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €2,063 | +€911 | +79.0% |
| Other operating charges | 640/8 | €50 | €66 | +€16 | +31.4% |
| Gross operating margin | 9900 | €32,102 | €59,116 | +€27,014 | +84.1% |
| Operating profit (loss) | 9901 | €30,899 | €56,987 | +€26,087 | +84.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €27 | €104 | +€77 | +288% |
| Recurring financial charges | 65 | €27 | €104 | +€77 | +288% |
| Profit (loss) for the period before taxes | 9903 | €30,873 | €56,884 | +€26,012 | +84.3% |
| Income taxes | 67/77 | €6,348 | €11,682 | +€5,334 | +84.0% |
| Profit (loss) for the period | 9904 | €24,525 | €45,202 | +€20,677 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,525 | €45,202 | +€20,677 | +84.3% |
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 14 October 2026 via checked.be.