WSA 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.
WSA Consult
Largest movements
- Cash -€73,927
down €73,927 (-66.2%), from €111,667 to €37,740
mainly Contributions, distributions and other (-€88,000) and Receivables within one year (-€57,668)
- Receivables within one year +€57,668
up €57,668 (+221%), from €26,136 to €83,804
- Reserves -€27,874
down €27,874 (-24.5%), from €113,540 to €85,666
- Other debts +€20,343
up €20,343 (+2,549%), from €798 to €21,141
- Tax, wage and social debts -€10,283
down €10,283 (-50.1%), from €20,518 to €10,235
- Gross operating margin +€12,886
up €12,886 (+19.8%), from €65,060 to €77,946
- Taxes +€2,544
up €2,544 (+19.5%), from €13,031 to €15,574
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 | €140,497 | €123,786 | -€16,711 | -11.9% |
| Fixed assets | 21/28 | €928 | €250 | -€678 | -73.1% |
| Tangible fixed assets | 22/27 | €678 | €0 | -€678 | -100% |
| Furniture and vehicles | 24 | €678 | €0 | -€678 | -100% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €139,569 | €123,536 | -€16,033 | -11.5% |
| Amounts receivable within one year | 40/41 | €26,136 | €83,804 | +€57,668 | +221% |
| Trade receivables | 40 | €26,136 | €83,804 | +€57,668 | +221% |
| Cash at bank and in hand | 54/58 | €111,667 | €37,740 | -€73,927 | -66.2% |
| Deferred charges and accrued income | 490/1 | €1,766 | €1,992 | +€227 | +12.8% |
| Total equity and liabilities | 10/49 | €140,497 | €123,786 | -€16,711 | -11.9% |
| Equity | 10/15 | €116,540 | €88,666 | -€27,874 | -23.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €113,540 | €85,666 | -€27,874 | -24.5% |
| Distributable reserves | 133 | €113,540 | €85,666 | -€27,874 | -24.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,957 | €35,120 | +€11,163 | +46.6% |
| Amounts payable within one year | 42/48 | €22,391 | €33,443 | +€11,052 | +49.4% |
| Trade debts | 44 | €1,076 | €2,067 | +€992 | +92.2% |
| Suppliers | 440/4 | €1,076 | €2,067 | +€992 | +92.2% |
| Taxes, remuneration and social security | 45 | €20,518 | €10,235 | -€10,283 | -50.1% |
| Taxes | 450/3 | €20,518 | €10,235 | -€10,283 | -50.1% |
| Other amounts payable | 47/48 | €798 | €21,141 | +€20,343 | +2,549% |
| Accrued charges and deferred income | 492/3 | €1,566 | €1,677 | +€111 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €678 | -€120 | -15.0% |
| Other operating charges | 640/8 | €285 | €740 | +€455 | +160% |
| Gross operating margin | 9900 | €65,060 | €77,946 | +€12,886 | +19.8% |
| Operating profit (loss) | 9901 | €63,977 | €76,528 | +€12,551 | +19.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,260 | €827 | -€432 | -34.3% |
| Recurring financial charges | 65 | €1,260 | €827 | -€432 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €62,717 | €75,700 | +€12,983 | +20.7% |
| Income taxes | 67/77 | €13,031 | €15,574 | +€2,544 | +19.5% |
| Profit (loss) for the period | 9904 | €49,687 | €60,126 | +€10,439 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,687 | €60,126 | +€10,439 | +21.0% |
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.