WPG Consult: 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.
WPG Consult
Largest movements
- Tangible fixed assets -€25,048
down €25,048 (-57.3%), from €43,705 to €18,658
of which Furniture and vehicles: -€18,030
- Receivables within one year -€24,323
down €24,323 (-31.0%), from €78,465 to €54,142
- Cash +€13,202
up €13,202 (+220%), from €6,010 to €19,212
mainly Receivables within one year (+€24,323) and Investment in fixed assets (net) (+€17,180)
- Debts after one year -€13,088
no longer reported in 2024 (was €13,088)
- Current portion of long-term debt -€12,874
no longer reported in 2024 (was €12,874)
- Reserves -€12,062
down €12,062 (-27.1%), from €44,434 to €32,372
of which Distributable reserves: -€10,202
- Other debts -€8,500
down €8,500 (-33.3%), from €25,500 to €17,000
- Trade debts +€6,196
up €6,196 (+393%), from €1,575 to €7,770
- Gross operating margin -€5,276
down €5,276 (-17.2%), from €30,595 to €25,319
- Taxes -€3,251
down €3,251 (-36.2%), from €8,982 to €5,731
- Depreciation -€1,629
down €1,629 (-17.2%), from €9,497 to €7,868
- Financial charges +€1,478
up €1,478 (+101%), from €1,461 to €2,939
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.
Derived cash bridge
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 | €129,626 | €92,596 | -€37,030 | -28.6% |
| Fixed assets | 21/28 | €44,205 | €19,158 | -€25,048 | -56.7% |
| Tangible fixed assets | 22/27 | €43,705 | €18,658 | -€25,048 | -57.3% |
| Furniture and vehicles | 24 | €18,312 | €282 | -€18,030 | -98.5% |
| Other tangible fixed assets | 26 | €25,394 | €18,376 | -€7,017 | -27.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €85,421 | €73,439 | -€11,982 | -14.0% |
| Amounts receivable within one year | 40/41 | €78,465 | €54,142 | -€24,323 | -31.0% |
| Other amounts receivable | 41 | €78,465 | €54,142 | -€24,323 | -31.0% |
| Cash at bank and in hand | 54/58 | €6,010 | €19,212 | +€13,202 | +220% |
| Deferred charges and accrued income | 490/1 | €946 | €85 | -€861 | -91.0% |
| Total equity and liabilities | 10/49 | €129,626 | €92,596 | -€37,030 | -28.6% |
| Equity | 10/15 | €63,034 | €50,972 | -€12,062 | -19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,434 | €32,372 | -€12,062 | -27.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €42,574 | €32,372 | -€10,202 | -24.0% |
| Amounts payable | 17/49 | €66,592 | €41,625 | -€24,968 | -37.5% |
| Amounts payable after more than one year | 17 | €13,088 | - | -€13,088 | |
| Financial debts | 170/4 | €13,088 | - | -€13,088 | |
| Amounts payable within one year | 42/48 | €52,982 | €40,096 | -€12,887 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €12,874 | - | -€12,874 | |
| Trade debts | 44 | €1,575 | €7,770 | +€6,196 | +393% |
| Suppliers | 440/4 | €1,575 | €7,770 | +€6,196 | +393% |
| Taxes, remuneration and social security | 45 | €13,033 | €15,325 | +€2,292 | +17.6% |
| Taxes | 450/3 | €13,033 | €15,325 | +€2,292 | +17.6% |
| Other amounts payable | 47/48 | €25,500 | €17,000 | -€8,500 | -33.3% |
| Accrued charges and deferred income | 492/3 | €522 | €1,529 | +€1,007 | +193% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,497 | €7,868 | -€1,629 | -17.2% |
| Other operating charges | 640/8 | €746 | €850 | +€104 | +13.9% |
| Gross operating margin | 9900 | €30,595 | €25,319 | -€5,276 | -17.2% |
| Operating profit (loss) | 9901 | €20,352 | €16,601 | -€3,751 | -18.4% |
| Financial income | 75/76B | €3 | €7 | +€4 | +120% |
| Recurring financial income | 75 | €3 | €7 | +€4 | +120% |
| Financial charges | 65/66B | €1,461 | €2,939 | +€1,478 | +101% |
| Recurring financial charges | 65 | €1,461 | €2,939 | +€1,478 | +101% |
| Profit (loss) for the period before taxes | 9903 | €18,894 | €13,669 | -€5,225 | -27.7% |
| Income taxes | 67/77 | €8,982 | €5,731 | -€3,251 | -36.2% |
| Profit (loss) for the period | 9904 | €9,912 | €7,938 | -€1,974 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,912 | €7,938 | -€1,974 | -19.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.