WP 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.
WP CONSULTING
Largest movements
- Receivables within one year -€48,271
down €48,271 (-56.5%), from €85,441 to €37,170
of which Trade receivables: -€39,891
- Cash +€32,195
up €32,195 (+19.4%), from €165,812 to €198,008
mainly Net result for the year (+€93,355) and Receivables within one year (+€48,271)
- Deferred charges and accrued income -€19,343
down €19,343 (-95.0%), from €20,359 to €1,016
- Tangible fixed assets +€6,269
up €6,269 (+64.6%), from €9,700 to €15,970
of which Furniture and vehicles: +€7,388
- Reserves -€78,728
down €78,728 (-45.7%), from €172,188 to €93,460
- Other debts +€40,946
up €40,946 (+81.9%), from €49,988 to €90,934
- Tax, wage and social debts +€24,213
up €24,213 (+157.9%), from €15,330 to €39,543
- Trade debts -€14,615
down €14,615 (-60.3%), from €24,238 to €9,622
- Gross operating margin +€51,579
up €51,579 (+68.2%), from €75,623 to €127,202
- Taxes +€12,328
up €12,328 (+85.4%), from €14,436 to €26,765
- Financial charges -€2,576
down €2,576 (-56.4%), from €4,566 to €1,991
- Depreciation +€1,456
up €1,456 (+48.3%), from €3,012 to €4,468
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 | €281,312 | €252,162 | -€29,149 | -10.4% |
| Fixed assets | 21/28 | €9,700 | €15,970 | +€6,269 | +64.6% |
| Tangible fixed assets | 22/27 | €9,700 | €15,970 | +€6,269 | +64.6% |
| Furniture and vehicles | 24 | €2,046 | €9,434 | +€7,388 | +361.1% |
| Other tangible fixed assets | 26 | €7,654 | €6,535 | -€1,119 | -14.6% |
| Current assets | 29/58 | €271,612 | €236,193 | -€35,419 | -13.0% |
| Amounts receivable within one year | 40/41 | €85,441 | €37,170 | -€48,271 | -56.5% |
| Trade receivables | 40 | €76,497 | €36,606 | -€39,891 | -52.1% |
| Other amounts receivable | 41 | €8,944 | €564 | -€8,380 | -93.7% |
| Cash at bank and in hand | 54/58 | €165,812 | €198,008 | +€32,195 | +19.4% |
| Deferred charges and accrued income | 490/1 | €20,359 | €1,016 | -€19,343 | -95.0% |
| Total equity and liabilities | 10/49 | €281,312 | €252,162 | -€29,149 | -10.4% |
| Equity | 10/15 | €190,788 | €112,060 | -€78,728 | -41.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,188 | €93,460 | -€78,728 | -45.7% |
| Distributable reserves | 133 | €172,188 | €93,460 | -€78,728 | -45.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,523 | €140,102 | +€49,578 | +54.8% |
| Amounts payable within one year | 42/48 | €89,556 | €140,099 | +€50,543 | +56.4% |
| Trade debts | 44 | €24,238 | €9,622 | -€14,615 | -60.3% |
| Suppliers | 440/4 | €24,238 | €9,622 | -€14,615 | -60.3% |
| Taxes, remuneration and social security | 45 | €15,330 | €39,543 | +€24,213 | +157.9% |
| Taxes | 450/3 | €15,330 | €39,543 | +€24,213 | +157.9% |
| Other amounts payable | 47/48 | €49,988 | €90,934 | +€40,946 | +81.9% |
| Accrued charges and deferred income | 492/3 | €968 | €2 | -€965 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,012 | €4,468 | +€1,456 | +48.3% |
| Other operating charges | 640/8 | €1,525 | €976 | -€549 | -36.0% |
| Gross operating margin | 9900 | €75,623 | €127,202 | +€51,579 | +68.2% |
| Operating profit (loss) | 9901 | €71,085 | €121,758 | +€50,673 | +71.3% |
| Financial income | 75/76B | €0 | €353 | +€352 | +103611.8% |
| Recurring financial income | 75 | €0 | €353 | +€352 | +103611.8% |
| Financial charges | 65/66B | €4,566 | €1,991 | -€2,576 | -56.4% |
| Recurring financial charges | 65 | €4,566 | €1,991 | -€2,576 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €66,519 | €120,120 | +€53,601 | +80.6% |
| Income taxes | 67/77 | €14,436 | €26,765 | +€12,328 | +85.4% |
| Profit (loss) for the period | 9904 | €52,083 | €93,355 | +€41,272 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,083 | €93,355 | +€41,272 | +79.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.