WS 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.
WS Consult
Largest movements
- Cash +€58,664
up €58,664 (+56.8%), from €103,339 to €162,003
mainly Net result for the year (+€58,623) and Receivables within one year (+€5,842)
- Receivables within one year -€5,842
down €5,842 (-24.6%), from €23,715 to €17,873
of which Trade receivables: -€6,620
- Reserves +€58,623
up €58,623 (+53.7%), from €109,248 to €167,871
- Tax, wage and social debts -€5,719
down €5,719 (-63.8%), from €8,972 to €3,252
- Gross operating margin +€34,069
up €34,069 (+79.9%), from €42,626 to €76,695
- Taxes +€7,312
up €7,312 (+92.4%), from €7,910 to €15,222
- Depreciation -€2,825
down €2,825 (-75.2%), from €3,755 to €930
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.
Derived cash bridge
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 | €127,983 | €179,876 | +€51,893 | +40.5% |
| Fixed assets | 21/28 | €930 | - | -€930 | |
| Tangible fixed assets | 22/27 | €930 | - | -€930 | |
| Plant, machinery and equipment | 23 | €930 | - | -€930 | |
| Current assets | 29/58 | €127,053 | €179,876 | +€52,822 | +41.6% |
| Amounts receivable within one year | 40/41 | €23,715 | €17,873 | -€5,842 | -24.6% |
| Trade receivables | 40 | €23,715 | €17,095 | -€6,620 | -27.9% |
| Other amounts receivable | 41 | - | €778 | +€778 | |
| Cash at bank and in hand | 54/58 | €103,339 | €162,003 | +€58,664 | +56.8% |
| Total equity and liabilities | 10/49 | €127,983 | €179,876 | +€51,893 | +40.5% |
| Equity | 10/15 | €114,248 | €172,871 | +€58,623 | +51.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €109,248 | €167,871 | +€58,623 | +53.7% |
| Distributable reserves | 133 | €109,248 | €167,871 | +€58,623 | +53.7% |
| Amounts payable | 17/49 | €13,735 | €7,005 | -€6,730 | -49.0% |
| Amounts payable within one year | 42/48 | €13,735 | €7,005 | -€6,730 | -49.0% |
| Trade debts | 44 | €223 | €185 | -€38 | -17.2% |
| Suppliers | 440/4 | €223 | €185 | -€38 | -17.2% |
| Taxes, remuneration and social security | 45 | €8,972 | €3,252 | -€5,719 | -63.8% |
| Taxes | 450/3 | €8,972 | €3,252 | -€5,719 | -63.8% |
| Other amounts payable | 47/48 | €4,540 | €3,568 | -€972 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,755 | €930 | -€2,825 | -75.2% |
| Other operating charges | 640/8 | €445 | €1,176 | +€731 | +164% |
| Gross operating margin | 9900 | €42,626 | €76,695 | +€34,069 | +79.9% |
| Operating profit (loss) | 9901 | €38,426 | €74,589 | +€36,163 | +94.1% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €1,153 | €783 | -€370 | -32.1% |
| Recurring financial charges | 65 | €1,153 | €783 | -€370 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €37,274 | €73,845 | +€36,572 | +98.1% |
| Income taxes | 67/77 | €7,910 | €15,222 | +€7,312 | +92.4% |
| Profit (loss) for the period | 9904 | €29,363 | €58,623 | +€29,260 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,363 | €58,623 | +€29,260 | +99.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.