WTR 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.
WTR CONSULTING
Largest movements
- Cash -€56,362
down €56,362 (-67.4%), from €83,685 to €27,323
mainly Investment in fixed assets (net) (-€27,527) and Other debts (-€17,837)
- Tangible fixed assets +€14,550
up €14,550 (+13.8%), from €105,258 to €119,808
of which Other tangible fixed assets: +€18,170
- Deferred charges and accrued income +€2,793
up €2,793 (+90.8%), from €3,076 to €5,868
- Receivables within one year +€2,185
up €2,185 (+21.3%), from €10,233 to €12,418
of which Other amounts receivable: +€3,854
- Other debts -€17,837
down €17,837 (-69.5%), from €25,674 to €7,837
- Profit (loss) carried forward -€10,422
down €10,422 (-1,473%), from -€707 to -€11,130
- Debts after one year -€5,213
down €5,213 (-31.8%), from €16,378 to €11,164
- Accrued charges and deferred income -€3,209
down €3,209 (-97.2%), from €3,301 to €92
- Gross operating margin -€11,685
down €11,685 (-57.9%), from €20,194 to €8,509
- Financial charges -€2,564
down €2,564 (-61.7%), from €4,159 to €1,595
- Depreciation +€2,141
up €2,141 (+19.8%), from €10,836 to €12,977
- Financial income -€2,055
down €2,055 (-99.2%), from €2,073 to €17
of which Financial income: -€2,055
- Other operating charges +€272
up €272 (+16.4%), from €1,664 to €1,937
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 | €202,252 | €165,417 | -€36,835 | -18.2% |
| Fixed assets | 21/28 | €105,258 | €119,808 | +€14,550 | +13.8% |
| Tangible fixed assets | 22/27 | €105,258 | €119,808 | +€14,550 | +13.8% |
| Land and buildings | 22 | €97,598 | €88,517 | -€9,081 | -9.3% |
| Furniture and vehicles | 24 | - | €5,460 | +€5,460 | |
| Other tangible fixed assets | 26 | €7,660 | €25,831 | +€18,170 | +237% |
| Current assets | 29/58 | €96,994 | €45,609 | -€51,385 | -53.0% |
| Amounts receivable within one year | 40/41 | €10,233 | €12,418 | +€2,185 | +21.3% |
| Trade receivables | 40 | €9,988 | €8,318 | -€1,670 | -16.7% |
| Other amounts receivable | 41 | €246 | €4,100 | +€3,854 | +1,569% |
| Cash at bank and in hand | 54/58 | €83,685 | €27,323 | -€56,362 | -67.4% |
| Deferred charges and accrued income | 490/1 | €3,076 | €5,868 | +€2,793 | +90.8% |
| Total equity and liabilities | 10/49 | €202,252 | €165,417 | -€36,835 | -18.2% |
| Equity | 10/15 | €143,238 | €132,816 | -€10,422 | -7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €2,081 | €2,081 | = | 0.0% |
| Reserves | 13 | €135,664 | €135,664 | = | 0.0% |
| Distributable reserves | 133 | €135,664 | €135,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€707 | -€11,130 | -€10,422 | -1,473% |
| Amounts payable | 17/49 | €59,014 | €32,601 | -€26,413 | -44.8% |
| Amounts payable after more than one year | 17 | €16,378 | €11,164 | -€5,213 | -31.8% |
| Financial debts | 170/4 | €16,378 | €11,164 | -€5,213 | -31.8% |
| Amounts payable within one year | 42/48 | €39,335 | €21,344 | -€17,991 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €5,121 | €5,213 | +€92 | +1.8% |
| Financial debts | 43 | €31 | €29 | -€2 | -5.7% |
| Credit institutions | 430/8 | €31 | €29 | -€2 | -5.7% |
| Trade debts | 44 | €3,241 | €3,424 | +€183 | +5.7% |
| Suppliers | 440/4 | €3,241 | €3,424 | +€183 | +5.7% |
| Taxes, remuneration and social security | 45 | €5,268 | €4,841 | -€427 | -8.1% |
| Taxes | 450/3 | €5,268 | €4,841 | -€427 | -8.1% |
| Other amounts payable | 47/48 | €25,674 | €7,837 | -€17,837 | -69.5% |
| Accrued charges and deferred income | 492/3 | €3,301 | €92 | -€3,209 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,836 | €12,977 | +€2,141 | +19.8% |
| Other operating charges | 640/8 | €1,664 | €1,937 | +€272 | +16.4% |
| Non-recurring operating charges | 66A | €0 | €2,348 | +€2,348 | |
| Gross operating margin | 9900 | €20,194 | €8,509 | -€11,685 | -57.9% |
| Operating profit (loss) | 9901 | €7,693 | -€8,753 | -€16,446 | |
| Financial income | 75/76B | €2,073 | €17 | -€2,055 | -99.2% |
| Recurring financial income | 75 | €2,073 | €17 | -€2,055 | -99.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €4,159 | €1,595 | -€2,564 | -61.7% |
| Recurring financial charges | 65 | €4,159 | €1,595 | -€2,564 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €5,607 | -€10,330 | -€15,937 | |
| Income taxes | 67/77 | €0 | €92 | +€92 | |
| Profit (loss) for the period | 9904 | €5,607 | -€10,422 | -€16,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,607 | -€10,422 | -€16,030 |
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 14 October 2026 via checked.be.