WL 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.
WL Consulting
Largest movements
- Tangible fixed assets -€20,243
down €20,243 (-59.7%), from €33,927 to €13,684
of which Furniture and vehicles: -€18,312
- Current investments -€10,713
down €10,713 (-14.1%), from €75,901 to €65,188
- Debts after one year -€38,111
down €38,111 (-15.0%), from €254,161 to €216,050
of which Financial debts: -€33,860
- Other debts +€18,918
up €18,918 (+44.3%), from €42,712 to €61,630
- Trade debts -€18,463
down €18,463 (-87.1%), from €21,192 to €2,729
- Reserves +€9,097
up €9,097 (+9.7%), from €93,412 to €102,510
- Gross operating margin +€17,493
up €17,493 (+59.9%), from €29,217 to €46,710
- Taxes +€3,723
up €3,723 (+2,076%), from €179 to €3,902
- Financial charges +€573
up €573 (+4.6%), from €12,575 to €13,148
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 | €421,809 | €393,479 | -€28,330 | -6.7% |
| Fixed assets | 21/28 | €323,229 | €302,986 | -€20,243 | -6.3% |
| Tangible fixed assets | 22/27 | €33,927 | €13,684 | -€20,243 | -59.7% |
| Land and buildings | 22 | €8,632 | €6,700 | -€1,931 | -22.4% |
| Furniture and vehicles | 24 | €23,695 | €5,383 | -€18,312 | -77.3% |
| Other tangible fixed assets | 26 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €289,302 | €289,302 | = | 0.0% |
| Current assets | 29/58 | €98,580 | €90,493 | -€8,087 | -8.2% |
| Amounts receivable within one year | 40/41 | €6,204 | €9,267 | +€3,063 | +49.4% |
| Trade receivables | 40 | €6,120 | €9,120 | +€3,000 | +49.0% |
| Other amounts receivable | 41 | €84 | €147 | +€63 | +74.4% |
| Current investments | 50/53 | €75,901 | €65,188 | -€10,713 | -14.1% |
| Cash at bank and in hand | 54/58 | €16,156 | €15,220 | -€936 | -5.8% |
| Deferred charges and accrued income | 490/1 | €318 | €818 | +€500 | +157% |
| Total equity and liabilities | 10/49 | €421,809 | €393,479 | -€28,330 | -6.7% |
| Equity | 10/15 | €55,995 | €65,093 | +€9,097 | +16.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,412 | €102,510 | +€9,097 | +9.7% |
| Distributable reserves | 133 | €93,412 | €102,510 | +€9,097 | +9.7% |
| Profit (loss) carried forward | 14 | -€49,817 | -€49,817 | = | 0.0% |
| Amounts payable | 17/49 | €365,814 | €328,386 | -€37,427 | -10.2% |
| Amounts payable after more than one year | 17 | €254,161 | €216,050 | -€38,111 | -15.0% |
| Financial debts | 170/4 | €193,915 | €160,055 | -€33,860 | -17.5% |
| Other amounts payable | 178/9 | €60,247 | €55,995 | -€4,251 | -7.1% |
| Amounts payable within one year | 42/48 | €107,022 | €108,372 | +€1,350 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €35,524 | €33,860 | -€1,664 | -4.7% |
| Financial debts | 43 | €53 | €955 | +€902 | +1,688% |
| Other loans | 439 | €53 | €955 | +€902 | +1,688% |
| Trade debts | 44 | €21,192 | €2,729 | -€18,463 | -87.1% |
| Suppliers | 440/4 | €21,192 | €2,729 | -€18,463 | -87.1% |
| Taxes, remuneration and social security | 45 | €7,540 | €9,198 | +€1,658 | +22.0% |
| Taxes | 450/3 | €7,540 | €9,198 | +€1,658 | +22.0% |
| Other amounts payable | 47/48 | €42,712 | €61,630 | +€18,918 | +44.3% |
| Accrued charges and deferred income | 492/3 | €4,630 | €3,965 | -€666 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,427 | €20,243 | -€183 | -0.9% |
| Other operating charges | 640/8 | €1,477 | €1,396 | -€81 | -5.5% |
| Gross operating margin | 9900 | €29,217 | €46,710 | +€17,493 | +59.9% |
| Operating profit (loss) | 9901 | €7,313 | €25,071 | +€17,758 | +243% |
| Financial income | 75/76B | €1,191 | €1,077 | -€114 | -9.6% |
| Recurring financial income | 75 | €1,191 | €1,077 | -€114 | -9.6% |
| Financial charges | 65/66B | €12,575 | €13,148 | +€573 | +4.6% |
| Recurring financial charges | 65 | €12,575 | €13,148 | +€573 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,072 | €13,000 | +€17,072 | |
| Income taxes | 67/77 | €179 | €3,902 | +€3,723 | +2,076% |
| Profit (loss) for the period | 9904 | -€4,251 | €9,097 | +€13,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,251 | €9,097 | +€13,348 |
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 17 October 2026 via checked.be.