World Machine 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.
World Machine Consulting
Largest movements
- Stocks and contracts +€541,094
up €541,094 (+25.8%), from €2.1m to €2.6m
of which Contracts in progress: +€536,574
- Cash -€138,397
down €138,397 (-99.2%), from €139,573 to €1,176
mainly Stocks and contracts (-€541,094) and Net result for the year (-€84,715)
- Debts after one year +€500,497
up €500,497 (+209.3%), from €239,087 to €739,584
of which Financial debts: +€473,577
- Reserves -€82,000
down €82,000 (-78.3%), from €104,677 to €22,677
of which Distributable reserves: -€82,000
- Other debts -€63,135
down €63,135 (-35.7%), from €176,673 to €113,537
- Financial charges +€84,006
up €84,006 (+409.1%), from €20,533 to €104,539
- Staff costs +€26,429
up €26,429 (+35.4%), from €74,648 to €101,076
- Taxes -€21,829
down €21,829 (-91.1%), from €23,963 to €2,134
- Gross operating margin +€20,627
up €20,627 (+13.7%), from €150,071 to €170,698
- Depreciation +€5,885
up €5,885 (+24.7%), from €23,873 to €29,759
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 | €2,782,831 | €3,131,985 | +€349,154 | +12.5% |
| Fixed assets | 21/28 | €463,286 | €456,197 | -€7,089 | -1.5% |
| Tangible fixed assets | 22/27 | €462,486 | €455,397 | -€7,089 | -1.5% |
| Land and buildings | 22 | €445,245 | €429,075 | -€16,170 | -3.6% |
| Plant, machinery and equipment | 23 | €4,655 | €2,497 | -€2,158 | -46.4% |
| Furniture and vehicles | 24 | €12,586 | €23,825 | +€11,239 | +89.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €2,319,545 | €2,675,788 | +€356,243 | +15.4% |
| Stocks and contracts in progress | 3 | €2,094,056 | €2,635,150 | +€541,094 | +25.8% |
| Stocks | 30/36 | €2,094,056 | €2,098,576 | +€4,520 | +0.2% |
| Contracts in progress | 37 | - | €536,574 | +€536,574 | |
| Amounts receivable within one year | 40/41 | €51,249 | €31,176 | -€20,073 | -39.2% |
| Trade receivables | 40 | €45,720 | €20,309 | -€25,411 | -55.6% |
| Other amounts receivable | 41 | €5,529 | €10,868 | +€5,339 | +96.5% |
| Current investments | 50/53 | €24,514 | - | -€24,514 | |
| Cash at bank and in hand | 54/58 | €139,573 | €1,176 | -€138,397 | -99.2% |
| Deferred charges and accrued income | 490/1 | €10,153 | €8,285 | -€1,868 | -18.4% |
| Total equity and liabilities | 10/49 | €2,782,831 | €3,131,985 | +€349,154 | +12.5% |
| Equity | 10/15 | €275,584 | €190,869 | -€84,715 | -30.7% |
| Contributions | 10/11 | €94,368 | €94,368 | = | 0.0% |
| Contributions outside capital | 11 | €94,368 | €94,368 | = | 0.0% |
| Other | 1109/19 | €94,368 | €94,368 | = | 0.0% |
| Reserves | 13 | €104,677 | €22,677 | -€82,000 | -78.3% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,512 | €1,512 | = | 0.0% |
| Distributable reserves | 133 | €98,207 | €16,207 | -€82,000 | -83.5% |
| Profit (loss) carried forward | 14 | €76,538 | €73,824 | -€2,715 | -3.5% |
| Amounts payable | 17/49 | €2,507,248 | €2,941,116 | +€433,868 | +17.3% |
| Amounts payable after more than one year | 17 | €239,087 | €739,584 | +€500,497 | +209.3% |
| Financial debts | 170/4 | €238,527 | €712,104 | +€473,577 | +198.5% |
| Other amounts payable | 178/9 | €560 | €27,480 | +€26,920 | +4807.1% |
| Amounts payable within one year | 42/48 | €2,268,160 | €2,201,532 | -€66,629 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €26,077 | €26,423 | +€346 | +1.3% |
| Financial debts | 43 | €2,000,000 | €2,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,000,000 | €2,000,000 | = | 0.0% |
| Trade debts | 44 | €13,951 | €36,733 | +€22,782 | +163.3% |
| Suppliers | 440/4 | €13,951 | €36,733 | +€22,782 | +163.3% |
| Taxes, remuneration and social security | 45 | €51,459 | €24,838 | -€26,621 | -51.7% |
| Taxes | 450/3 | €35,655 | €6,977 | -€28,678 | -80.4% |
| Remuneration and social security | 454/9 | €15,804 | €17,861 | +€2,057 | +13.0% |
| Other amounts payable | 47/48 | €176,673 | €113,537 | -€63,135 | -35.7% |
| Remuneration, social security and pensions | 62 | €74,648 | €101,076 | +€26,429 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,873 | €29,759 | +€5,885 | +24.7% |
| Other operating charges | 640/8 | €18,241 | €18,559 | +€317 | +1.7% |
| Gross operating margin | 9900 | €150,071 | €170,698 | +€20,627 | +13.7% |
| Operating profit (loss) | 9901 | €33,308 | €21,304 | -€12,004 | -36.0% |
| Financial income | 75/76B | €44 | €654 | +€610 | +1382.9% |
| Recurring financial income | 75 | €44 | €654 | +€610 | +1382.9% |
| Financial charges | 65/66B | €20,533 | €104,539 | +€84,006 | +409.1% |
| Recurring financial charges | 65 | €20,533 | €104,539 | +€84,006 | +409.1% |
| Profit (loss) for the period before taxes | 9903 | €12,819 | -€82,581 | -€95,400 | |
| Income taxes | 67/77 | €23,963 | €2,134 | -€21,829 | -91.1% |
| Profit (loss) for the period | 9904 | -€11,144 | -€84,715 | -€73,570 | -660.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,144 | -€84,715 | -€73,570 | -660.2% |
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 10 October 2026 via checked.be.