WST 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.
WST Consulting
Largest movements
- Receivables within one year +€133,052
up €133,052 (+54.2%), from €245,277 to €378,329
of which Other amounts receivable: +€77,756
- Tangible fixed assets -€12,090
down €12,090 (-45.0%), from €26,838 to €14,747
of which Furniture and vehicles: -€11,940
- Cash +€8,348
up €8,348 (+6,966%), from €120 to €8,468
mainly Net result for the year (+€95,352) and Contributions, distributions and other (+€27,839)
- Profit (loss) carried forward +€116,071
up €116,071, from -€116,071 to €0
- Debts after one year -€19,653
down €19,653 (-100%), from €19,653 to €0
- Tax, wage and social debts +€16,799
up €16,799 (+37.8%), from €44,428 to €61,226
- Current portion of long-term debt +€14,683
up €14,683 (+295%), from €4,970 to €19,653
- Reserves +€7,121
up €7,121 (+383%), from €1,860 to €8,981
of which Distributable reserves: +€7,121
- Other operating charges -€248,509
down €248,509 (-96.2%), from €258,207 to €9,698
- Write-downs +€15,157
up €15,157, from -€15,157 to €0
- Gross operating margin +€11,199
up €11,199 (+11.1%), from €100,769 to €111,968
- Taxes +€4,167
up €4,167 (+875%), from €476 to €4,643
- Financial charges +€1,697
up €1,697 (+108%), from €1,577 to €3,274
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 | €275,255 | €401,545 | +€126,290 | +45.9% |
| Fixed assets | 21/28 | €27,167 | €14,747 | -€12,420 | -45.7% |
| Intangible fixed assets | 21 | €329 | €0 | -€329 | -100% |
| Tangible fixed assets | 22/27 | €26,838 | €14,747 | -€12,090 | -45.0% |
| Land and buildings | 22 | €5,142 | €4,992 | -€150 | -2.9% |
| Furniture and vehicles | 24 | €21,696 | €9,756 | -€11,940 | -55.0% |
| Current assets | 29/58 | €248,088 | €386,798 | +€138,710 | +55.9% |
| Amounts receivable within one year | 40/41 | €245,277 | €378,329 | +€133,052 | +54.2% |
| Trade receivables | 40 | €21,517 | €76,814 | +€55,296 | +257% |
| Other amounts receivable | 41 | €223,760 | €301,516 | +€77,756 | +34.7% |
| Cash at bank and in hand | 54/58 | €120 | €8,468 | +€8,348 | +6,966% |
| Deferred charges and accrued income | 490/1 | €2,691 | €0 | -€2,691 | -100% |
| Total equity and liabilities | 10/49 | €275,255 | €401,545 | +€126,290 | +45.9% |
| Equity | 10/15 | -€101,211 | €21,981 | +€123,192 | |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €8,981 | +€7,121 | +383% |
| 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 | €0 | €7,121 | +€7,121 | |
| Profit (loss) carried forward | 14 | -€116,071 | €0 | +€116,071 | |
| Amounts payable | 17/49 | €376,465 | €379,564 | +€3,099 | +0.8% |
| Amounts payable after more than one year | 17 | €19,653 | €0 | -€19,653 | -100% |
| Financial debts | 170/4 | €19,653 | €0 | -€19,653 | -100% |
| Amounts payable within one year | 42/48 | €356,812 | €379,564 | +€22,752 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €4,970 | €19,653 | +€14,683 | +295% |
| Financial debts | 43 | €1,096 | €1,264 | +€167 | +15.3% |
| Credit institutions | 430/8 | €1,096 | €1,264 | +€167 | +15.3% |
| Trade debts | 44 | €39,493 | €32,860 | -€6,633 | -16.8% |
| Suppliers | 440/4 | €39,493 | €32,860 | -€6,633 | -16.8% |
| Taxes, remuneration and social security | 45 | €44,428 | €61,226 | +€16,799 | +37.8% |
| Taxes | 450/3 | €44,428 | €61,226 | +€16,799 | +37.8% |
| Other amounts payable | 47/48 | €266,824 | €264,561 | -€2,264 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,491 | €12,420 | -€72 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,157 | €0 | +€15,157 | |
| Other operating charges | 640/8 | €258,207 | €9,698 | -€248,509 | -96.2% |
| Gross operating margin | 9900 | €100,769 | €111,968 | +€11,199 | +11.1% |
| Operating profit (loss) | 9901 | -€154,772 | €89,851 | +€244,623 | |
| Financial income | 75/76B | €12,521 | €13,419 | +€898 | +7.2% |
| Recurring financial income | 75 | €12,521 | €13,419 | +€898 | +7.2% |
| Financial charges | 65/66B | €1,577 | €3,274 | +€1,697 | +108% |
| Recurring financial charges | 65 | €1,577 | €3,274 | +€1,697 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€143,828 | €99,995 | +€243,823 | |
| Income taxes | 67/77 | €476 | €4,643 | +€4,167 | +875% |
| Profit (loss) for the period | 9904 | -€144,304 | €95,352 | +€239,657 | |
| Profit (loss) for the period to be appropriated | 9905 | -€144,304 | €95,352 | +€239,657 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.