WRS 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.
WRS Consult
Largest movements
- Receivables within one year +€32,244
up €32,244 (+5.6%), from €572,381 to €604,624
of which Other amounts receivable: +€27,949
- Tangible fixed assets -€6,778
down €6,778 (-39.3%), from €17,265 to €10,487
of which Furniture and vehicles: -€5,068
- Reserves +€65,436
up €65,436 (+12.0%), from €543,704 to €609,141
- Trade debts -€33,532
down €33,532 (-77.0%), from €43,563 to €10,031
- Gross operating margin +€57,944
up €57,944 (+85.1%), from €68,057 to €126,001
- Other operating charges +€22,120
up €22,120 (+1499.3%), from €1,475 to €23,595
- Taxes +€11,663
up €11,663 (+44.1%), from €26,463 to €38,125
- Depreciation -€1,567
down €1,567 (-18.8%), from €8,344 to €6,778
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 | €622,048 | €653,536 | +€31,487 | +5.1% |
| Fixed assets | 21/28 | €17,265 | €10,487 | -€6,778 | -39.3% |
| Tangible fixed assets | 22/27 | €17,265 | €10,487 | -€6,778 | -39.3% |
| Plant, machinery and equipment | 23 | €1,871 | €1,392 | -€479 | -25.6% |
| Furniture and vehicles | 24 | €7,469 | €2,401 | -€5,068 | -67.9% |
| Other tangible fixed assets | 26 | €7,925 | €6,694 | -€1,231 | -15.5% |
| Current assets | 29/58 | €604,784 | €643,049 | +€38,265 | +6.3% |
| Amounts receivable within one year | 40/41 | €572,381 | €604,624 | +€32,244 | +5.6% |
| Trade receivables | 40 | €45,092 | €49,387 | +€4,295 | +9.5% |
| Other amounts receivable | 41 | €527,288 | €555,237 | +€27,949 | +5.3% |
| Cash at bank and in hand | 54/58 | €29,822 | €35,697 | +€5,875 | +19.7% |
| Deferred charges and accrued income | 490/1 | €2,581 | €2,728 | +€146 | +5.7% |
| Total equity and liabilities | 10/49 | €622,048 | €653,536 | +€31,487 | +5.1% |
| Equity | 10/15 | €548,504 | €613,941 | +€65,436 | +11.9% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €543,704 | €609,141 | +€65,436 | +12.0% |
| Distributable reserves | 133 | €543,704 | €609,141 | +€65,436 | +12.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €73,544 | €39,595 | -€33,949 | -46.2% |
| Amounts payable within one year | 42/48 | €45,072 | €14,134 | -€30,938 | -68.6% |
| Trade debts | 44 | €43,563 | €10,031 | -€33,532 | -77.0% |
| Suppliers | 440/4 | €43,563 | €10,031 | -€33,532 | -77.0% |
| Taxes, remuneration and social security | 45 | €900 | €4,025 | +€3,125 | +347.3% |
| Taxes | 450/3 | €900 | €4,025 | +€3,125 | +347.3% |
| Other amounts payable | 47/48 | €609 | €78 | -€532 | -87.3% |
| Accrued charges and deferred income | 492/3 | €28,472 | €25,461 | -€3,011 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,344 | €6,778 | -€1,567 | -18.8% |
| Other operating charges | 640/8 | €1,475 | €23,595 | +€22,120 | +1499.3% |
| Gross operating margin | 9900 | €68,057 | €126,001 | +€57,944 | +85.1% |
| Operating profit (loss) | 9901 | €58,237 | €95,629 | +€37,391 | +64.2% |
| Financial income | 75/76B | €9,474 | €9,361 | -€113 | -1.2% |
| Recurring financial income | 75 | €9,474 | €9,361 | -€113 | -1.2% |
| Financial charges | 65/66B | €1,217 | €1,428 | +€211 | +17.3% |
| Recurring financial charges | 65 | €1,217 | €1,428 | +€211 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €66,494 | €103,562 | +€37,068 | +55.7% |
| Income taxes | 67/77 | €26,463 | €38,125 | +€11,663 | +44.1% |
| Profit (loss) for the period | 9904 | €40,031 | €65,436 | +€25,405 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,031 | €65,436 | +€25,405 | +63.5% |
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 8 October 2026 via checked.be.