WS-HR 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-HR Consult
Largest movements
- Tangible fixed assets -€13,352
down €13,352 (-94.6%), from €14,118 to €766
- Receivables within one year +€11,325
up €11,325 (+129%), from €8,784 to €20,109
of which Trade receivables: +€10,225
- Cash -€3,218
down €3,218 (-12.0%), from €26,810 to €23,592
mainly Net result for the year (-€17,610) and Receivables within one year (-€11,325)
- Deferred charges and accrued income -€892
down €892 (-25.5%), from €3,497 to €2,605
- Reserves -€68,795
down €68,795 (-63.3%), from €108,655 to €39,860
of which Distributable reserves: -€48,795
- Profit (loss) carried forward +€51,185
up €51,185 (+74.6%), from -€68,572 to -€17,387
- Tax, wage and social debts +€8,374
new in 2025: €8,374
of which Taxes: +€5,146
- Trade debts +€3,099
up €3,099 (+427%), from €726 to €3,825
- Gross operating margin +€82,555
up €82,555, from -€41,780 to €40,775
- Turnover +€60,775
up €60,775, from €0 to €60,775
- Other operating charges +€44,926
new in 2025: €44,926
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 | €53,209 | €47,072 | -€6,137 | -11.5% |
| Fixed assets | 21/28 | €14,118 | €766 | -€13,352 | -94.6% |
| Tangible fixed assets | 22/27 | €14,118 | €766 | -€13,352 | -94.6% |
| Furniture and vehicles | 24 | €14,118 | €766 | -€13,352 | -94.6% |
| Current assets | 29/58 | €39,091 | €46,306 | +€7,215 | +18.5% |
| Amounts receivable within one year | 40/41 | €8,784 | €20,109 | +€11,325 | +129% |
| Trade receivables | 40 | - | €10,225 | +€10,225 | |
| Other amounts receivable | 41 | €8,784 | €9,884 | +€1,100 | +12.5% |
| Cash at bank and in hand | 54/58 | €26,810 | €23,592 | -€3,218 | -12.0% |
| Deferred charges and accrued income | 490/1 | €3,497 | €2,605 | -€892 | -25.5% |
| Total equity and liabilities | 10/49 | €53,209 | €47,072 | -€6,137 | -11.5% |
| Equity | 10/15 | €52,483 | €34,873 | -€17,610 | -33.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,655 | €39,860 | -€68,795 | -63.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,000 | €38,000 | -€20,000 | -34.5% |
| Distributable reserves | 133 | €48,795 | - | -€48,795 | |
| Profit (loss) carried forward | 14 | -€68,572 | -€17,387 | +€51,185 | +74.6% |
| Amounts payable | 17/49 | €726 | €12,199 | +€11,473 | +1,580% |
| Amounts payable within one year | 42/48 | €726 | €12,199 | +€11,473 | +1,580% |
| Trade debts | 44 | €726 | €3,825 | +€3,099 | +427% |
| Suppliers | 440/4 | €726 | €3,825 | +€3,099 | +427% |
| Taxes, remuneration and social security | 45 | - | €8,374 | +€8,374 | |
| Taxes | 450/3 | - | €5,146 | +€5,146 | |
| Remuneration and social security | 454/9 | - | €3,228 | +€3,228 | |
| Turnover | 70 | €0 | €60,775 | +€60,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,617 | €13,352 | -€265 | -1.9% |
| Other operating charges | 640/8 | - | €44,926 | +€44,926 | |
| Gross operating margin | 9900 | -€41,780 | €40,775 | +€82,555 | |
| Operating profit (loss) | 9901 | -€55,397 | -€17,503 | +€37,894 | +68.4% |
| Financial charges | 65/66B | €96 | €107 | +€11 | +11.5% |
| Recurring financial charges | 65 | €96 | €107 | +€11 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€55,493 | -€17,610 | +€37,883 | +68.3% |
| Profit (loss) for the period | 9904 | -€55,493 | -€17,610 | +€37,883 | +68.3% |
| Transfer from tax-exempt reserves | 789 | €10,000 | €20,000 | +€10,000 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,493 | €2,390 | +€47,883 |
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 18 October 2026 via checked.be.