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
- Cash -€136,950
down €136,950 (-80.0%), from €171,269 to €34,319
mainly Other debts (-€123,000) and Contributions, distributions and other (-€30,000)
- Receivables within one year -€3,361
down €3,361 (-12.9%), from €26,126 to €22,765
of which Trade receivables: -€3,361
- Other debts -€123,000
down €123,000 (-80.4%), from €153,000 to €30,000
- Tax, wage and social debts -€21,498
down €21,498 (-84.4%), from €25,486 to €3,989
- Trade debts +€2,617
up €2,617 (+235.3%), from €1,112 to €3,729
- Gross operating margin -€20,093
down €20,093 (-32.9%), from €61,132 to €41,039
- Taxes -€17,747
down €17,747 (-66.2%), from €26,797 to €9,050
- Financial income -€2,006
down €2,006 (-70.3%), from €2,856 to €849
of which Non-recurring financial income: -€1,749
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 | €197,680 | €57,169 | -€140,511 | -71.1% |
| Formation expenses | 20 | €167 | - | -€167 | |
| Fixed assets | 21/28 | €118 | €84 | -€33 | -28.4% |
| Tangible fixed assets | 22/27 | €118 | €84 | -€33 | -28.4% |
| Furniture and vehicles | 24 | €118 | €84 | -€33 | -28.4% |
| Current assets | 29/58 | €197,395 | €57,085 | -€140,311 | -71.1% |
| Amounts receivable within one year | 40/41 | €26,126 | €22,765 | -€3,361 | -12.9% |
| Trade receivables | 40 | €26,022 | €22,661 | -€3,361 | -12.9% |
| Other amounts receivable | 41 | €104 | €104 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €171,269 | €34,319 | -€136,950 | -80.0% |
| Total equity and liabilities | 10/49 | €197,680 | €57,169 | -€140,511 | -71.1% |
| Equity | 10/15 | €18,081 | €19,451 | +€1,370 | +7.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,081 | €17,451 | +€1,370 | +8.5% |
| Distributable reserves | 133 | €16,081 | €17,451 | +€1,370 | +8.5% |
| Amounts payable | 17/49 | €179,599 | €37,718 | -€141,881 | -79.0% |
| Amounts payable within one year | 42/48 | €179,599 | €37,718 | -€141,881 | -79.0% |
| Trade debts | 44 | €1,112 | €3,729 | +€2,617 | +235.3% |
| Suppliers | 440/4 | €1,112 | €3,729 | +€2,617 | +235.3% |
| Taxes, remuneration and social security | 45 | €25,486 | €3,989 | -€21,498 | -84.4% |
| Taxes | 450/3 | €25,486 | €3,989 | -€21,498 | -84.4% |
| Other amounts payable | 47/48 | €153,000 | €30,000 | -€123,000 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €33 | = | 0.0% |
| Other operating charges | 640/8 | €1,062 | €1,103 | +€41 | +3.8% |
| Non-recurring operating charges | 66A | €167 | €167 | -€0 | 0.0% |
| Gross operating margin | 9900 | €61,132 | €41,039 | -€20,093 | -32.9% |
| Operating profit (loss) | 9901 | €59,869 | €39,736 | -€20,134 | -33.6% |
| Financial income | 75/76B | €2,856 | €849 | -€2,006 | -70.3% |
| Recurring financial income | 75 | €1,107 | €849 | -€257 | -23.3% |
| Non-recurring financial income | 76B | €1,749 | - | -€1,749 | |
| Financial charges | 65/66B | €35 | €166 | +€131 | +373.8% |
| Recurring financial charges | 65 | €35 | €166 | +€131 | +373.8% |
| Profit (loss) for the period before taxes | 9903 | €62,690 | €40,420 | -€22,270 | -35.5% |
| Income taxes | 67/77 | €26,797 | €9,050 | -€17,747 | -66.2% |
| Profit (loss) for the period | 9904 | €35,893 | €31,370 | -€4,524 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,893 | €31,370 | -€4,524 | -12.6% |
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 4 October 2026 via checked.be.