WLS CONSULTING: what changed
Two fiscal 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.
WLS CONSULTING
Largest movements
- Cash +€15,621
up €15,621 (+35.1%), from €44,505 to €60,126
mainly Net result for the year (+€23,695) and Tax, wage and social debts (+€3,514)
- Receivables within one year +€9,787
up €9,787 (+33.1%), from €29,590 to €39,376
of which Trade receivables: +€7,285
- Reserves +€23,695
up €23,695 (+20.9%), from €113,335 to €137,030
- Tax, wage and social debts +€3,514
up €3,514 (+19.5%), from €18,022 to €21,536
- Gross operating margin +€7,669
up €7,669 (+24.9%), from €30,759 to €38,427
- Taxes +€2,253
up €2,253 (+20.4%), from €11,032 to €13,285
- Financial charges +€415
up €415 (+122.1%), from €340 to €755
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.
Cash bridge derived
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 | €134,381 | €160,607 | +€26,226 | +19.5% |
| Fixed assets | 21/28 | €864 | €1,449 | +€585 | +67.7% |
| Tangible fixed assets | 22/27 | €864 | €1,449 | +€585 | +67.7% |
| Furniture and vehicles | 24 | €864 | €1,449 | +€585 | +67.7% |
| Current assets | 29/58 | €133,517 | €159,158 | +€25,641 | +19.2% |
| Amounts receivable within one year | 40/41 | €29,590 | €39,376 | +€9,787 | +33.1% |
| Trade receivables | 40 | €24,239 | €31,524 | +€7,285 | +30.1% |
| Other amounts receivable | 41 | €5,350 | €7,852 | +€2,502 | +46.8% |
| Current investments | 50/53 | €57,516 | €57,516 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,505 | €60,126 | +€15,621 | +35.1% |
| Deferred charges and accrued income | 490/1 | €1,907 | €2,140 | +€233 | +12.2% |
| Total equity and liabilities | 10/49 | €134,381 | €160,607 | +€26,226 | +19.5% |
| Equity | 10/15 | €115,335 | €139,030 | +€23,695 | +20.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €113,335 | €137,030 | +€23,695 | +20.9% |
| Distributable reserves | 133 | €113,335 | €137,030 | +€23,695 | +20.9% |
| Amounts payable | 17/49 | €19,046 | €21,577 | +€2,530 | +13.3% |
| Amounts payable within one year | 42/48 | €19,046 | €21,577 | +€2,530 | +13.3% |
| Trade debts | 44 | €1,024 | €41 | -€983 | -96.0% |
| Suppliers | 440/4 | €1,024 | €41 | -€983 | -96.0% |
| Taxes, remuneration and social security | 45 | €18,022 | €21,536 | +€3,514 | +19.5% |
| Taxes | 450/3 | €18,022 | €21,536 | +€3,514 | +19.5% |
| Non-recurring operating income | 76A | - | €11,039 | +€11,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541 | €680 | +€138 | +25.5% |
| Other operating charges | 640/8 | €45 | €143 | +€98 | +216.0% |
| Gross operating margin | 9900 | €30,759 | €38,427 | +€7,669 | +24.9% |
| Operating profit (loss) | 9901 | €30,172 | €37,605 | +€7,432 | +24.6% |
| Financial income | 75/76B | €164 | €131 | -€34 | -20.4% |
| Recurring financial income | 75 | €164 | €131 | -€34 | -20.4% |
| Financial charges | 65/66B | €340 | €755 | +€415 | +122.1% |
| Recurring financial charges | 65 | €340 | €755 | +€415 | +122.1% |
| Profit (loss) for the period before taxes | 9903 | €29,996 | €36,980 | +€6,984 | +23.3% |
| Income taxes | 67/77 | €11,032 | €13,285 | +€2,253 | +20.4% |
| Profit (loss) for the period | 9904 | €18,964 | €23,695 | +€4,731 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,964 | €23,695 | +€4,731 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.