WS CONSULTANCY: 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.
WS CONSULTANCY
Largest movements
- Receivables after one year +€5,840
up €5,840 (+44.5%), from €13,128 to €18,968
of which Trade receivables: +€18,968
- Cash -€4,317
down €4,317 (-78.9%), from €5,469 to €1,152
mainly Receivables after one year (-€5,840) and Receivables within one year (-€682)
- Receivables within one year +€682
up €682 (+16.2%), from €4,214 to €4,896
of which Trade receivables: +€921
- Deferred charges and accrued income +€346
new in 2025: €346
- Reserves +€2,725
up €2,725 (+25.7%), from €10,601 to €13,326
- Financial income +€744
up €744 (+394.3%), from €189 to €933
- Gross operating margin -€242
down €242 (-5.9%), from €4,124 to €3,882
- Other operating charges +€112
up €112 (+25.0%), from €449 to €562
- Taxes +€104
up €104 (+8.0%), from €1,298 to €1,402
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 | €22,810 | €25,362 | +€2,552 | +11.2% |
| Current assets | 29/58 | €22,810 | €25,362 | +€2,552 | +11.2% |
| Amounts receivable after more than one year | 29 | €13,128 | €18,968 | +€5,840 | +44.5% |
| Trade receivables | 290 | - | €18,968 | +€18,968 | |
| Other amounts receivable | 291 | €13,128 | - | -€13,128 | |
| Amounts receivable within one year | 40/41 | €4,214 | €4,896 | +€682 | +16.2% |
| Trade receivables | 40 | €3,975 | €4,896 | +€921 | +23.2% |
| Other amounts receivable | 41 | €239 | - | -€239 | |
| Cash at bank and in hand | 54/58 | €5,469 | €1,152 | -€4,317 | -78.9% |
| Deferred charges and accrued income | 490/1 | - | €346 | +€346 | |
| Total equity and liabilities | 10/49 | €22,810 | €25,362 | +€2,552 | +11.2% |
| Equity | 10/15 | €20,601 | €23,326 | +€2,725 | +13.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,601 | €13,326 | +€2,725 | +25.7% |
| Distributable reserves | 133 | €10,601 | €13,326 | +€2,725 | +25.7% |
| Amounts payable | 17/49 | €2,209 | €2,036 | -€173 | -7.8% |
| Amounts payable within one year | 42/48 | €2,062 | €2,036 | -€26 | -1.3% |
| Trade debts | 44 | €172 | €84 | -€88 | -51.3% |
| Suppliers | 440/4 | €172 | €84 | -€88 | -51.3% |
| Taxes, remuneration and social security | 45 | €1,890 | €1,952 | +€62 | +3.3% |
| Taxes | 450/3 | €1,890 | €1,952 | +€62 | +3.3% |
| Accrued charges and deferred income | 492/3 | €147 | - | -€147 | |
| Other operating charges | 640/8 | €449 | €562 | +€112 | +25.0% |
| Gross operating margin | 9900 | €4,124 | €3,882 | -€242 | -5.9% |
| Operating profit (loss) | 9901 | €3,674 | €3,320 | -€354 | -9.6% |
| Financial income | 75/76B | €189 | €933 | +€744 | +394.3% |
| Recurring financial income | 75 | €189 | €933 | +€744 | +394.3% |
| Financial charges | 65/66B | €139 | €126 | -€13 | -9.6% |
| Recurring financial charges | 65 | €139 | €126 | -€13 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €3,724 | €4,128 | +€403 | +10.8% |
| Income taxes | 67/77 | €1,298 | €1,402 | +€104 | +8.0% |
| Profit (loss) for the period | 9904 | €2,426 | €2,725 | +€299 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,426 | €2,725 | +€299 | +12.3% |
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 8 October 2026 via checked.be.