WS-Consulting: 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-Consulting
Largest movements
- Intangible fixed assets +€1.1m
new in 2025: €1.1m
- Cash +€823,259
up €823,259 (+2,234%), from €36,846 to €860,105
mainly Trade debts (+€645,940) and Net result for the year (+€626,573)
- Receivables within one year +€115,317
up €115,317 (+148%), from €77,884 to €193,201
of which Trade receivables: +€152,016
- Trade debts +€645,940
up €645,940 (+7,959%), from €8,116 to €654,056
- Debts after one year +€462,460
up €462,460 (+514%), from €90,031 to €552,491
- Profit (loss) carried forward +€374,973
up €374,973 (+769%), from €48,740 to €423,714
- Tax, wage and social debts +€256,661
up €256,661 (+1,247%), from €20,584 to €277,245
of which Taxes: +€246,600
- Reserves +€250,000
up €250,000 (+450%), from €55,546 to €305,546
of which Distributable reserves: +€250,000
- Gross operating margin +€1.1m
up €1.1m (+1,189%), from €89,391 to €1.2m
- Taxes +€233,246
up €233,246 (+1,217%), from €19,169 to €252,416
- Depreciation +€93,063
up €93,063 (+391%), from €23,802 to €116,865
- Financial charges +€91,600
up €91,600 (+2,035%), from €4,502 to €96,102
- Staff costs +€58,393
new in 2025: €58,393
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 | €252,491 | €2,305,916 | +€2.1m | +813% |
| Fixed assets | 21/28 | €127,144 | €1,244,683 | +€1.1m | +879% |
| Intangible fixed assets | 21 | - | €1,110,000 | +€1.1m | |
| Tangible fixed assets | 22/27 | €127,144 | €134,683 | +€7,539 | +5.9% |
| Land and buildings | 22 | €15,689 | €13,374 | -€2,314 | -14.8% |
| Plant, machinery and equipment | 23 | - | €28,832 | +€28,832 | |
| Furniture and vehicles | 24 | €111,455 | €92,477 | -€18,979 | -17.0% |
| Current assets | 29/58 | €125,347 | €1,061,233 | +€935,886 | +747% |
| Amounts receivable within one year | 40/41 | €77,884 | €193,201 | +€115,317 | +148% |
| Trade receivables | 40 | €2,061 | €154,077 | +€152,016 | +7,376% |
| Other amounts receivable | 41 | €75,823 | €39,124 | -€36,699 | -48.4% |
| Current investments | 50/53 | €4,491 | €4,491 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,846 | €860,105 | +€823,259 | +2,234% |
| Deferred charges and accrued income | 490/1 | €6,127 | €3,435 | -€2,691 | -43.9% |
| Total equity and liabilities | 10/49 | €252,491 | €2,305,916 | +€2.1m | +813% |
| Equity | 10/15 | €105,286 | €730,259 | +€624,973 | +594% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €55,546 | €305,546 | +€250,000 | +450% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €55,446 | €305,446 | +€250,000 | +451% |
| Profit (loss) carried forward | 14 | €48,740 | €423,714 | +€374,973 | +769% |
| Amounts payable | 17/49 | €147,205 | €1,575,656 | +€1.4m | +970% |
| Amounts payable after more than one year | 17 | €90,031 | €552,491 | +€462,460 | +514% |
| Financial debts | 170/4 | €90,031 | €552,491 | +€462,460 | +514% |
| Amounts payable within one year | 42/48 | €57,173 | €1,023,165 | +€965,992 | +1,690% |
| Current portion of amounts payable after more than one year | 42 | €14,293 | €6,055 | -€8,238 | -57.6% |
| Financial debts | 43 | €12,500 | €83,569 | +€71,069 | +569% |
| Credit institutions | 430/8 | €12,500 | €83,569 | +€71,069 | +569% |
| Trade debts | 44 | €8,116 | €654,056 | +€645,940 | +7,959% |
| Suppliers | 440/4 | €8,116 | €654,056 | +€645,940 | +7,959% |
| Taxes, remuneration and social security | 45 | €20,584 | €277,245 | +€256,661 | +1,247% |
| Taxes | 450/3 | €15,284 | €261,884 | +€246,600 | +1,613% |
| Remuneration and social security | 454/9 | €5,300 | €15,361 | +€10,061 | +190% |
| Other amounts payable | 47/48 | €1,680 | €2,240 | +€560 | +33.3% |
| Remuneration, social security and pensions | 62 | - | €58,393 | +€58,393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,802 | €116,865 | +€93,063 | +391% |
| Other operating charges | 640/8 | €1,356 | €5,093 | +€3,738 | +276% |
| Gross operating margin | 9900 | €89,391 | €1,152,322 | +€1.1m | +1,189% |
| Operating profit (loss) | 9901 | €64,233 | €971,971 | +€907,738 | +1,413% |
| Financial income | 75/76B | €3,648 | €3,120 | -€528 | -14.5% |
| Recurring financial income | 75 | €3,648 | €3,120 | -€528 | -14.5% |
| Financial charges | 65/66B | €4,502 | €96,102 | +€91,600 | +2,035% |
| Recurring financial charges | 65 | €4,502 | €96,102 | +€91,600 | +2,035% |
| Profit (loss) for the period before taxes | 9903 | €63,380 | €878,989 | +€815,609 | +1,287% |
| Income taxes | 67/77 | €19,169 | €252,416 | +€233,246 | +1,217% |
| Profit (loss) for the period | 9904 | €44,210 | €626,573 | +€582,363 | +1,317% |
| Profit (loss) for the period to be appropriated | 9905 | €44,210 | €626,573 | +€582,363 | +1,317% |
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 23 October 2026 via checked.be.