WMAS 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.
WMAS Consulting
Largest movements
- Tangible fixed assets +€19,862
up €19,862 (+266%), from €7,456 to €27,318
of which Land and buildings: +€10,756
- Receivables within one year +€16,962
up €16,962 (+51.2%), from €33,159 to €50,122
of which Other amounts receivable: +€16,620
- Cash +€3,457
up €3,457 (+22.9%), from €15,126 to €18,583
mainly Net result for the year (+€17,372) and Debts after one year (+€13,335)
- Profit (loss) carried forward +€17,372
up €17,372 (+30.2%), from €57,449 to €74,821
- Debts after one year +€13,335
new in 2025: €13,335
- Current portion of long-term debt +€3,723
new in 2025: €3,723
- Tax, wage and social debts +€3,545
up €3,545 (+22.3%), from €15,897 to €19,441
of which Taxes: +€3,545
- Trade debts +€2,383
up €2,383 (+247%), from €965 to €3,348
- Gross operating margin -€14,013
down €14,013 (-32.3%), from €43,337 to €29,325
- Taxes -€3,093
down €3,093 (-33.9%), from €9,119 to €6,025
- Depreciation +€1,830
up €1,830 (+124%), from €1,481 to €3,310
- Other operating charges +€573
up €573 (+74.7%), from €767 to €1,339
- Financial income +€511
up €511 (+46.3%), from €1,103 to €1,615
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 | €76,711 | €117,070 | +€40,359 | +52.6% |
| Fixed assets | 21/28 | €7,456 | €27,318 | +€19,862 | +266% |
| Tangible fixed assets | 22/27 | €7,456 | €27,318 | +€19,862 | +266% |
| Land and buildings | 22 | €5,448 | €16,204 | +€10,756 | +197% |
| Plant, machinery and equipment | 23 | €489 | €10,706 | +€10,218 | +2,091% |
| Furniture and vehicles | 24 | €1,520 | €408 | -€1,112 | -73.2% |
| Current assets | 29/58 | €69,255 | €89,752 | +€20,497 | +29.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,159 | €50,122 | +€16,962 | +51.2% |
| Trade receivables | 40 | €11,713 | €12,055 | +€342 | +2.9% |
| Other amounts receivable | 41 | €21,446 | €38,067 | +€16,620 | +77.5% |
| Cash at bank and in hand | 54/58 | €15,126 | €18,583 | +€3,457 | +22.9% |
| Deferred charges and accrued income | 490/1 | €970 | €1,047 | +€78 | +8.0% |
| Total equity and liabilities | 10/49 | €76,711 | €117,070 | +€40,359 | +52.6% |
| Equity | 10/15 | €59,849 | €77,221 | +€17,372 | +29.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,449 | €74,821 | +€17,372 | +30.2% |
| Amounts payable | 17/49 | €16,862 | €39,848 | +€22,987 | +136% |
| Amounts payable after more than one year | 17 | - | €13,335 | +€13,335 | |
| Financial debts | 170/4 | - | €13,335 | +€13,335 | |
| Amounts payable within one year | 42/48 | €16,862 | €26,513 | +€9,651 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,723 | +€3,723 | |
| Trade debts | 44 | €965 | €3,348 | +€2,383 | +247% |
| Suppliers | 440/4 | €965 | €3,348 | +€2,383 | +247% |
| Taxes, remuneration and social security | 45 | €15,897 | €19,441 | +€3,545 | +22.3% |
| Taxes | 450/3 | €15,897 | €19,441 | +€3,545 | +22.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €3,310 | +€1,830 | +124% |
| Other operating charges | 640/8 | €767 | €1,339 | +€573 | +74.7% |
| Non-recurring operating charges | 66A | - | €363 | +€363 | |
| Gross operating margin | 9900 | €43,337 | €29,325 | -€14,013 | -32.3% |
| Operating profit (loss) | 9901 | €41,090 | €24,312 | -€16,778 | -40.8% |
| Financial income | 75/76B | €1,103 | €1,615 | +€511 | +46.3% |
| Recurring financial income | 75 | €1,103 | €1,615 | +€511 | +46.3% |
| Financial charges | 65/66B | €2,129 | €2,529 | +€399 | +18.8% |
| Recurring financial charges | 65 | €2,129 | €2,529 | +€399 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €40,064 | €23,398 | -€16,666 | -41.6% |
| Income taxes | 67/77 | €9,119 | €6,025 | -€3,093 | -33.9% |
| Profit (loss) for the period | 9904 | €30,946 | €17,372 | -€13,573 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,946 | €17,372 | -€13,573 | -43.9% |
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 23 October 2026 via checked.be.