WRCX 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.
WRCX Consulting
Largest movements
- Current investments +€36,330
new in 2025: €36,330
- Tangible fixed assets -€8,727
down €8,727 (-41.5%), from €21,021 to €12,295
- Cash +€4,895
up €4,895 (+10.7%), from €45,553 to €50,447
mainly Net result for the year (+€43,151) and Depreciation (+€8,727)
- Receivables within one year +€1,489
up €1,489 (+8253.9%), from €18 to €1,507
- Reserves +€42,292
up €42,292 (+116.4%), from €36,330 to €78,621
- Tax, wage and social debts -€7,095
down €7,095 (-31.2%), from €22,729 to €15,634
of which Taxes: -€4,095
- Other debts -€1,084
down €1,084 (-49.3%), from €2,197 to €1,113
- Gross operating margin +€15,304
up €15,304 (+28.2%), from €54,198 to €69,502
- Depreciation +€7,007
up €7,007 (+407.5%), from €1,720 to €8,727
- Taxes +€2,709
up €2,709 (+18.3%), from €14,784 to €17,493
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 | €67,008 | €101,147 | +€34,139 | +50.9% |
| Fixed assets | 21/28 | €21,021 | €12,295 | -€8,727 | -41.5% |
| Tangible fixed assets | 22/27 | €21,021 | €12,295 | -€8,727 | -41.5% |
| Furniture and vehicles | 24 | €21,021 | €12,295 | -€8,727 | -41.5% |
| Current assets | 29/58 | €45,987 | €88,852 | +€42,865 | +93.2% |
| Amounts receivable within one year | 40/41 | €18 | €1,507 | +€1,489 | +8253.9% |
| Other amounts receivable | 41 | €18 | €1,507 | +€1,489 | +8253.9% |
| Current investments | 50/53 | - | €36,330 | +€36,330 | |
| Cash at bank and in hand | 54/58 | €45,553 | €50,447 | +€4,895 | +10.7% |
| Deferred charges and accrued income | 490/1 | €416 | €568 | +€152 | +36.6% |
| Total equity and liabilities | 10/49 | €67,008 | €101,147 | +€34,139 | +50.9% |
| Equity | 10/15 | €41,330 | €83,621 | +€42,292 | +102.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,330 | €78,621 | +€42,292 | +116.4% |
| Distributable reserves | 133 | €36,330 | €78,621 | +€42,292 | +116.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,678 | €17,525 | -€8,153 | -31.8% |
| Amounts payable within one year | 42/48 | €25,678 | €17,525 | -€8,153 | -31.8% |
| Trade debts | 44 | €752 | €778 | +€27 | +3.5% |
| Suppliers | 440/4 | €752 | €778 | +€27 | +3.5% |
| Taxes, remuneration and social security | 45 | €22,729 | €15,634 | -€7,095 | -31.2% |
| Taxes | 450/3 | €19,729 | €15,634 | -€4,095 | -20.8% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts payable | 47/48 | €2,197 | €1,113 | -€1,084 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €8,727 | +€7,007 | +407.5% |
| Gross operating margin | 9900 | €54,198 | €69,502 | +€15,304 | +28.2% |
| Operating profit (loss) | 9901 | €52,478 | €60,775 | +€8,297 | +15.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €531 | €132 | -€400 | -75.2% |
| Recurring financial charges | 65 | €531 | €132 | -€400 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €51,947 | €60,644 | +€8,697 | +16.7% |
| Income taxes | 67/77 | €14,784 | €17,493 | +€2,709 | +18.3% |
| Profit (loss) for the period | 9904 | €37,163 | €43,151 | +€5,988 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,163 | €43,151 | +€5,988 | +16.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.