WMD 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.
WMD CONSULTING
Largest movements
- Receivables within one year +€25,165
up €25,165 (+18.7%), from €134,913 to €160,078
- Cash +€12,006
up €12,006 (+1453.5%), from €826 to €12,832
mainly Net result for the year (+€50,191) and Tax, wage and social debts (+€10,980)
- Profit (loss) carried forward +€20,191
up €20,191 (+19.6%), from €103,019 to €123,210
- Tax, wage and social debts +€10,980
up €10,980 (+435.7%), from €2,520 to €13,500
- Other debts +€6,000
up €6,000 (+25.0%), from €24,000 to €30,000
- Gross operating margin +€26,139
up €26,139 (+63.1%), from €41,395 to €67,534
- Taxes +€9,968
up €9,968 (+140.0%), from €7,122 to €17,090
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,739 | €172,910 | +€37,171 | +27.4% |
| Current assets | 29/58 | €135,739 | €172,910 | +€37,171 | +27.4% |
| Amounts receivable within one year | 40/41 | €134,913 | €160,078 | +€25,165 | +18.7% |
| Other amounts receivable | 41 | €134,913 | €160,078 | +€25,165 | +18.7% |
| Cash at bank and in hand | 54/58 | €826 | €12,832 | +€12,006 | +1453.5% |
| Total equity and liabilities | 10/49 | €135,739 | €172,910 | +€37,171 | +27.4% |
| Equity | 10/15 | €109,219 | €129,410 | +€20,191 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,019 | €123,210 | +€20,191 | +19.6% |
| Amounts payable | 17/49 | €26,520 | €43,500 | +€16,980 | +64.0% |
| Amounts payable within one year | 42/48 | €26,520 | €43,500 | +€16,980 | +64.0% |
| Taxes, remuneration and social security | 45 | €2,520 | €13,500 | +€10,980 | +435.7% |
| Taxes | 450/3 | €2,520 | €13,500 | +€10,980 | +435.7% |
| Other amounts payable | 47/48 | €24,000 | €30,000 | +€6,000 | +25.0% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €41,395 | €67,534 | +€26,139 | +63.1% |
| Operating profit (loss) | 9901 | €41,286 | €67,416 | +€26,130 | +63.3% |
| Financial charges | 65/66B | €580 | €135 | -€445 | -76.7% |
| Recurring financial charges | 65 | €580 | €135 | -€445 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €40,706 | €67,281 | +€26,575 | +65.3% |
| Income taxes | 67/77 | €7,122 | €17,090 | +€9,968 | +140.0% |
| Profit (loss) for the period | 9904 | €33,584 | €50,191 | +€16,607 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,584 | €50,191 | +€16,607 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.