WRF-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.
WRF-CONSULT
Largest movements
- Receivables within one year +€246,496
up €246,496 (+132%), from €186,721 to €433,217
of which Trade receivables: +€195,519
- Tangible fixed assets +€36,416
up €36,416 (+429%), from €8,482 to €44,898
of which Furniture and vehicles: +€36,466
- Receivables after one year +€17,800
new in 2024: €17,800
- Deferred charges and accrued income +€5,638
new in 2024: €5,638
- Trade debts +€183,043
up €183,043 (+121%), from €150,959 to €334,002
- Reserves +€82,506
up €82,506 (+272%), from €30,341 to €112,848
- Debts after one year +€24,217
new in 2024: €24,217
- Tax, wage and social debts +€22,609
up €22,609 (+203%), from €11,156 to €33,765
- Other debts -€15,345
no longer reported in 2024 (was €15,345)
- Gross operating margin +€61,341
up €61,341 (+113%), from €54,138 to €115,479
- Taxes +€15,141
up €15,141 (+172%), from €8,804 to €23,945
- Depreciation +€2,431
up €2,431 (+395%), from €615 to €3,046
- Other operating charges +€2,404
up €2,404 (+105%), from €2,289 to €4,693
- Financial charges -€1,445
down €1,445 (-64.5%), from €2,242 to €797
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 | €212,802 | €515,662 | +€302,860 | +142% |
| Fixed assets | 21/28 | €8,482 | €46,248 | +€37,766 | +445% |
| Tangible fixed assets | 22/27 | €8,482 | €44,898 | +€36,416 | +429% |
| Plant, machinery and equipment | 23 | €213 | €163 | -€50 | -23.5% |
| Furniture and vehicles | 24 | €8,269 | €44,735 | +€36,466 | +441% |
| Financial fixed assets | 28 | - | €1,350 | +€1,350 | |
| Current assets | 29/58 | €204,320 | €469,414 | +€265,094 | +130% |
| Amounts receivable after more than one year | 29 | - | €17,800 | +€17,800 | |
| Trade receivables | 290 | - | €17,800 | +€17,800 | |
| Amounts receivable within one year | 40/41 | €186,721 | €433,217 | +€246,496 | +132% |
| Trade receivables | 40 | €172,192 | €367,711 | +€195,519 | +114% |
| Other amounts receivable | 41 | €14,529 | €65,506 | +€50,977 | +351% |
| Cash at bank and in hand | 54/58 | €17,599 | €12,759 | -€4,840 | -27.5% |
| Deferred charges and accrued income | 490/1 | - | €5,638 | +€5,638 | |
| Total equity and liabilities | 10/49 | €212,802 | €515,662 | +€302,860 | +142% |
| Equity | 10/15 | €35,341 | €117,848 | +€82,506 | +233% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,341 | €112,848 | +€82,506 | +272% |
| Distributable reserves | 133 | €30,341 | €112,848 | +€82,506 | +272% |
| Amounts payable | 17/49 | €177,461 | €397,814 | +€220,354 | +124% |
| Amounts payable after more than one year | 17 | - | €24,217 | +€24,217 | |
| Financial debts | 170/4 | - | €24,217 | +€24,217 | |
| Amounts payable within one year | 42/48 | €177,461 | €373,597 | +€196,136 | +111% |
| Current portion of amounts payable after more than one year | 42 | - | €5,830 | +€5,830 | |
| Trade debts | 44 | €150,959 | €334,002 | +€183,043 | +121% |
| Suppliers | 440/4 | €150,959 | €334,002 | +€183,043 | +121% |
| Taxes, remuneration and social security | 45 | €11,156 | €33,765 | +€22,609 | +203% |
| Taxes | 450/3 | €11,156 | €33,765 | +€22,609 | +203% |
| Other amounts payable | 47/48 | €15,345 | - | -€15,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €3,046 | +€2,431 | +395% |
| Other operating charges | 640/8 | €2,289 | €4,693 | +€2,404 | +105% |
| Non-recurring operating charges | 66A | - | €1,005 | +€1,005 | |
| Gross operating margin | 9900 | €54,138 | €115,479 | +€61,341 | +113% |
| Operating profit (loss) | 9901 | €51,234 | €106,734 | +€55,500 | +108% |
| Financial income | 75/76B | €154 | €515 | +€361 | +235% |
| Recurring financial income | 75 | €154 | €515 | +€361 | +235% |
| Financial charges | 65/66B | €2,242 | €797 | -€1,445 | -64.5% |
| Recurring financial charges | 65 | €2,242 | €797 | -€1,445 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €49,146 | €106,452 | +€57,306 | +117% |
| Income taxes | 67/77 | €8,804 | €23,945 | +€15,141 | +172% |
| Profit (loss) for the period | 9904 | €40,341 | €82,506 | +€42,165 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €40,341 | €82,506 | +€42,165 | +105% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.