WRO CONSULT: 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.
WRO CONSULT
Largest movements
- Tangible fixed assets +€8,881
up €8,881 (+407.4%), from €2,180 to €11,061
of which Land and buildings: +€7,641
- Cash +€8,185
up €8,185 (+51.8%), from €15,797 to €23,982
mainly Receivables within one year (+€7,867) and Debts after one year (+€5,919)
- Receivables within one year -€7,867
down €7,867 (-99.9%), from €7,876 to €9
of which Trade receivables: -€7,872
- Debts after one year +€5,919
new in 2025: €5,919
- Reserves +€4,121
up €4,121 (+30.0%), from €13,717 to €17,838
- Current portion of long-term debt +€1,967
new in 2025: €1,967
- Trade debts -€1,407
down €1,407 (-45.8%), from €3,071 to €1,664
- Tax, wage and social debts -€1,401
down €1,401 (-22.2%), from €6,315 to €4,914
- Gross operating margin -€2,155
down €2,155 (-12.2%), from €17,661 to €15,506
- Taxes +€1,017
up €1,017 (+34.1%), from €2,983 to €4,000
- Depreciation +€996
up €996 (+192.9%), from €516 to €1,512
- Staff costs -€424
down €424 (-9.2%), from €4,602 to €4,178
- Financial charges +€273
up €273 (+190.6%), from €143 to €416
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 | €25,853 | €35,052 | +€9,199 | +35.6% |
| Fixed assets | 21/28 | €2,180 | €11,061 | +€8,881 | +407.4% |
| Tangible fixed assets | 22/27 | €2,180 | €11,061 | +€8,881 | +407.4% |
| Land and buildings | 22 | - | €7,641 | +€7,641 | |
| Furniture and vehicles | 24 | €2,180 | €3,421 | +€1,241 | +56.9% |
| Current assets | 29/58 | €23,673 | €23,991 | +€318 | +1.3% |
| Amounts receivable within one year | 40/41 | €7,876 | €9 | -€7,867 | -99.9% |
| Trade receivables | 40 | €7,872 | - | -€7,872 | |
| Other amounts receivable | 41 | €4 | €9 | +€5 | +126.3% |
| Cash at bank and in hand | 54/58 | €15,797 | €23,982 | +€8,185 | +51.8% |
| Total equity and liabilities | 10/49 | €25,853 | €35,052 | +€9,199 | +35.6% |
| Equity | 10/15 | €16,217 | €20,338 | +€4,121 | +25.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,717 | €17,838 | +€4,121 | +30.0% |
| Distributable reserves | 133 | €13,717 | €17,838 | +€4,121 | +30.0% |
| Amounts payable | 17/49 | €9,636 | €14,714 | +€5,078 | +52.7% |
| Amounts payable after more than one year | 17 | - | €5,919 | +€5,919 | |
| Financial debts | 170/4 | - | €5,919 | +€5,919 | |
| Amounts payable within one year | 42/48 | €9,636 | €8,795 | -€841 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,967 | +€1,967 | |
| Trade debts | 44 | €3,071 | €1,664 | -€1,407 | -45.8% |
| Suppliers | 440/4 | €3,071 | €1,664 | -€1,407 | -45.8% |
| Taxes, remuneration and social security | 45 | €6,315 | €4,914 | -€1,401 | -22.2% |
| Taxes | 450/3 | €6,315 | €4,914 | -€1,401 | -22.2% |
| Other amounts payable | 47/48 | €250 | €250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,602 | €4,178 | -€424 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516 | €1,512 | +€996 | +192.9% |
| Other operating charges | 640/8 | €1,195 | €1,280 | +€85 | +7.1% |
| Gross operating margin | 9900 | €17,661 | €15,506 | -€2,155 | -12.2% |
| Operating profit (loss) | 9901 | €11,348 | €8,537 | -€2,811 | -24.8% |
| Financial charges | 65/66B | €143 | €416 | +€273 | +190.6% |
| Recurring financial charges | 65 | €143 | €416 | +€273 | +190.6% |
| Profit (loss) for the period before taxes | 9903 | €11,205 | €8,121 | -€3,084 | -27.5% |
| Income taxes | 67/77 | €2,983 | €4,000 | +€1,017 | +34.1% |
| Profit (loss) for the period | 9904 | €8,222 | €4,121 | -€4,101 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,222 | €4,121 | -€4,101 | -49.9% |
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.