WS CONSULTANCY: 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 CONSULTANCY
Largest movements
- Tangible fixed assets +€30,175
up €30,175 (+19.7%), from €153,159 to €183,334
of which Furniture and vehicles: +€35,623
- Receivables within one year -€26,183
down €26,183 (-37.0%), from €70,759 to €44,576
of which Other amounts receivable: -€25,038
- Cash -€20,701
down €20,701 (-31.0%), from €66,831 to €46,130
mainly Investment in fixed assets (net) (-€42,805) and Contributions, distributions and other (-€33,165)
- Current investments +€6,414
up €6,414 (+16.7%), from €38,305 to €44,720
- Debts after one year -€18,105
down €18,105 (-22.5%), from €80,501 to €62,397
- Reserves +€16,460
up €16,460 (+8.0%), from €206,778 to €223,238
- Tax, wage and social debts -€7,306
down €7,306 (-46.3%), from €15,788 to €8,483
of which Taxes: -€7,335
- Gross operating margin +€6,525
up €6,525 (+8.4%), from €77,619 to €84,144
- Depreciation +€4,526
up €4,526 (+55.9%), from €8,104 to €12,630
- Financial income -€948
down €948 (-25.0%), from €3,789 to €2,842
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 | €329,857 | €319,785 | -€10,072 | -3.1% |
| Fixed assets | 21/28 | €153,159 | €183,334 | +€30,175 | +19.7% |
| Tangible fixed assets | 22/27 | €153,159 | €183,334 | +€30,175 | +19.7% |
| Land and buildings | 22 | €150,498 | €144,951 | -€5,547 | -3.7% |
| Plant, machinery and equipment | 23 | €1,459 | €1,558 | +€99 | +6.8% |
| Furniture and vehicles | 24 | €1,202 | €36,825 | +€35,623 | +2,964% |
| Current assets | 29/58 | €176,698 | €136,451 | -€40,247 | -22.8% |
| Amounts receivable within one year | 40/41 | €70,759 | €44,576 | -€26,183 | -37.0% |
| Trade receivables | 40 | €29,693 | €28,547 | -€1,145 | -3.9% |
| Other amounts receivable | 41 | €41,066 | €16,029 | -€25,038 | -61.0% |
| Current investments | 50/53 | €38,305 | €44,720 | +€6,414 | +16.7% |
| Cash at bank and in hand | 54/58 | €66,831 | €46,130 | -€20,701 | -31.0% |
| Deferred charges and accrued income | 490/1 | €803 | €1,026 | +€223 | +27.8% |
| Total equity and liabilities | 10/49 | €329,857 | €319,785 | -€10,072 | -3.1% |
| Equity | 10/15 | €212,978 | €229,438 | +€16,460 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €206,778 | €223,238 | +€16,460 | +8.0% |
| Distributable reserves | 133 | €206,778 | €223,238 | +€16,460 | +8.0% |
| Amounts payable | 17/49 | €116,879 | €90,347 | -€26,532 | -22.7% |
| Amounts payable after more than one year | 17 | €80,501 | €62,397 | -€18,105 | -22.5% |
| Financial debts | 170/4 | €80,501 | €62,397 | -€18,105 | -22.5% |
| Amounts payable within one year | 42/48 | €36,378 | €27,951 | -€8,428 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €17,529 | €18,105 | +€576 | +3.3% |
| Trade debts | 44 | €3,060 | €1,363 | -€1,697 | -55.5% |
| Suppliers | 440/4 | €3,060 | €1,363 | -€1,697 | -55.5% |
| Taxes, remuneration and social security | 45 | €15,788 | €8,483 | -€7,306 | -46.3% |
| Taxes | 450/3 | €12,416 | €5,082 | -€7,335 | -59.1% |
| Remuneration and social security | 454/9 | €3,372 | €3,401 | +€29 | +0.8% |
| Non-recurring operating income | 76A | €0 | €9,050 | +€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,104 | €12,630 | +€4,526 | +55.9% |
| Other operating charges | 640/8 | €1,836 | €1,518 | -€318 | -17.3% |
| Non-recurring operating charges | 66A | - | €126 | +€126 | |
| Gross operating margin | 9900 | €77,619 | €84,144 | +€6,525 | +8.4% |
| Operating profit (loss) | 9901 | €67,679 | €69,869 | +€2,190 | +3.2% |
| Financial income | 75/76B | €3,789 | €2,842 | -€948 | -25.0% |
| Recurring financial income | 75 | €3,789 | €2,842 | -€948 | -25.0% |
| Financial charges | 65/66B | €3,686 | €3,199 | -€488 | -13.2% |
| Recurring financial charges | 65 | €3,686 | €3,199 | -€488 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €67,782 | €69,512 | +€1,730 | +2.6% |
| Income taxes | 67/77 | €19,773 | €19,887 | +€115 | +0.6% |
| Profit (loss) for the period | 9904 | €48,010 | €49,625 | +€1,615 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,010 | €49,625 | +€1,615 | +3.4% |
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 29 October 2026 via checked.be.