WSN - CONSULTANT: 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.
WSN - CONSULTANT
Largest movements
- Cash -€24,047
down €24,047 (-41.5%), from €57,895 to €33,848
mainly Net result for the year (-€21,695) and Tax, wage and social debts (-€2,999)
- Profit (loss) carried forward -€21,695
down €21,695 (-44.7%), from -€48,513 to -€70,208
- Tax, wage and social debts -€2,999
down €2,999 (-91.8%), from €3,268 to €269
of which Remuneration and social security: -€3,000
- Other debts +€1,475
up €1,475 (+6.4%), from €23,157 to €24,632
- Gross operating margin +€25,424
up €25,424 (+55.0%), from -€46,226 to -€20,803
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 | €59,475 | €36,115 | -€23,360 | -39.3% |
| Fixed assets | 21/28 | €330 | €223 | -€107 | -32.5% |
| Tangible fixed assets | 22/27 | €330 | €223 | -€107 | -32.5% |
| Furniture and vehicles | 24 | €330 | €223 | -€107 | -32.5% |
| Current assets | 29/58 | €59,145 | €35,892 | -€23,253 | -39.3% |
| Amounts receivable within one year | 40/41 | €1,250 | €1,644 | +€395 | +31.6% |
| Other amounts receivable | 41 | €1,250 | €1,644 | +€395 | +31.6% |
| Cash at bank and in hand | 54/58 | €57,895 | €33,848 | -€24,047 | -41.5% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €59,475 | €36,115 | -€23,360 | -39.3% |
| Equity | 10/15 | €32,690 | €10,995 | -€21,695 | -66.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €68,803 | €68,803 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,943 | €66,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,513 | -€70,208 | -€21,695 | -44.7% |
| Amounts payable | 17/49 | €26,785 | €25,121 | -€1,665 | -6.2% |
| Amounts payable within one year | 42/48 | €26,673 | €25,121 | -€1,552 | -5.8% |
| Trade debts | 44 | €247 | €219 | -€28 | -11.4% |
| Suppliers | 440/4 | €247 | €219 | -€28 | -11.4% |
| Taxes, remuneration and social security | 45 | €3,268 | €269 | -€2,999 | -91.8% |
| Taxes | 450/3 | €268 | €269 | +€1 | +0.4% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €23,157 | €24,632 | +€1,475 | +6.4% |
| Accrued charges and deferred income | 492/3 | €113 | - | -€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €107 | -€176 | -62.1% |
| Other operating charges | 640/8 | €446 | €358 | -€87 | -19.6% |
| Gross operating margin | 9900 | -€46,226 | -€20,803 | +€25,424 | +55.0% |
| Operating profit (loss) | 9901 | -€46,955 | -€21,268 | +€25,687 | +54.7% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €153 | €157 | +€4 | +2.6% |
| Recurring financial charges | 65 | €153 | €157 | +€4 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€47,108 | -€21,426 | +€25,683 | +54.5% |
| Income taxes | 67/77 | €268 | €269 | +€1 | +0.4% |
| Profit (loss) for the period | 9904 | -€47,377 | -€21,695 | +€25,682 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,377 | -€21,695 | +€25,682 | +54.2% |
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.