WTA 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.
WTA CONSULTING
Largest movements
- Cash -€24,980
down €24,980 (-24.8%), from €100,875 to €75,896
mainly Contributions, distributions and other (-€39,166) and Other debts (-€19,168)
- Tangible fixed assets -€10,740
down €10,740 (-10.0%), from €107,815 to €97,075
- Receivables within one year +€9,839
up €9,839 (+50.2%), from €19,581 to €29,419
of which Other amounts receivable: +€9,793
- Other debts -€19,168
down €19,168 (-28.9%), from €66,382 to €47,214
- Tax, wage and social debts -€6,936
down €6,936 (-31.6%), from €21,936 to €14,999
of which Taxes: -€9,311
- Depreciation +€19,528
up €19,528 (+341%), from €5,732 to €25,260
- Turnover -€14,269
down €14,269 (-7.9%), from €179,956 to €165,687
- Gross operating margin -€7,169
down €7,169 (-8.4%), from €85,374 to €78,205
- Taxes -€5,502
down €5,502 (-30.0%), from €18,366 to €12,864
- Purchases and services -€5,235
down €5,235 (-5.5%), from €94,582 to €89,348
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 | €239,170 | €213,549 | -€25,621 | -10.7% |
| Fixed assets | 21/28 | €107,815 | €97,075 | -€10,740 | -10.0% |
| Tangible fixed assets | 22/27 | €107,815 | €97,075 | -€10,740 | -10.0% |
| Plant, machinery and equipment | 23 | €8,664 | €6,179 | -€2,485 | -28.7% |
| Furniture and vehicles | 24 | €83,642 | €79,417 | -€4,225 | -5.1% |
| Other tangible fixed assets | 26 | €15,509 | €11,479 | -€4,030 | -26.0% |
| Current assets | 29/58 | €131,355 | €116,474 | -€14,881 | -11.3% |
| Amounts receivable within one year | 40/41 | €19,581 | €29,419 | +€9,839 | +50.2% |
| Trade receivables | 40 | €14,581 | €14,626 | +€45 | +0.3% |
| Other amounts receivable | 41 | €5,000 | €14,793 | +€9,793 | +196% |
| Cash at bank and in hand | 54/58 | €100,875 | €75,896 | -€24,980 | -24.8% |
| Deferred charges and accrued income | 490/1 | €10,899 | €11,159 | +€260 | +2.4% |
| Total equity and liabilities | 10/49 | €239,170 | €213,549 | -€25,621 | -10.7% |
| Equity | 10/15 | €150,397 | €150,397 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,797 | €131,797 | = | 0.0% |
| Distributable reserves | 133 | €131,797 | €131,797 | = | 0.0% |
| Amounts payable | 17/49 | €88,773 | €63,152 | -€25,621 | -28.9% |
| Amounts payable within one year | 42/48 | €88,773 | €63,152 | -€25,621 | -28.9% |
| Trade debts | 44 | €455 | €939 | +€483 | +106% |
| Suppliers | 440/4 | €455 | €939 | +€483 | +106% |
| Taxes, remuneration and social security | 45 | €21,936 | €14,999 | -€6,936 | -31.6% |
| Taxes | 450/3 | €21,936 | €12,625 | -€9,311 | -42.4% |
| Remuneration and social security | 454/9 | - | €2,374 | +€2,374 | |
| Other amounts payable | 47/48 | €66,382 | €47,214 | -€19,168 | -28.9% |
| Turnover | 70 | €179,956 | €165,687 | -€14,269 | -7.9% |
| Non-recurring operating income | 76A | - | €1,866 | +€1,866 | |
| Goods, raw materials, services and sundry goods | 60/61 | €94,582 | €89,348 | -€5,235 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,732 | €25,260 | +€19,528 | +341% |
| Other operating charges | 640/8 | €1,004 | €1,001 | -€3 | -0.3% |
| Gross operating margin | 9900 | €85,374 | €78,205 | -€7,169 | -8.4% |
| Operating profit (loss) | 9901 | €78,638 | €51,944 | -€26,695 | -33.9% |
| Financial income | 75/76B | €1,183 | €387 | -€797 | -67.3% |
| Recurring financial income | 75 | €1,183 | €387 | -€797 | -67.3% |
| Financial charges | 65/66B | €428 | €300 | -€128 | -29.9% |
| Recurring financial charges | 65 | €428 | €300 | -€128 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €79,393 | €52,030 | -€27,363 | -34.5% |
| Income taxes | 67/77 | €18,366 | €12,864 | -€5,502 | -30.0% |
| Profit (loss) for the period | 9904 | €61,027 | €39,166 | -€21,862 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,027 | €39,166 | -€21,862 | -35.8% |
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 27 October 2026 via checked.be.