WVB 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.
WVB CONSULTING
Largest movements
- Current investments +€93,665
new in 2024: €93,665
- Cash -€74,901
down €74,901 (-71.7%), from €104,392 to €29,491
mainly Trade debts (-€105,636) and Current investments (-€93,665)
- Receivables within one year -€72,001
down €72,001 (-68.9%), from €104,509 to €32,508
of which Trade receivables: -€91,157
- Tangible fixed assets -€18,787
down €18,787 (-21.5%), from €87,239 to €68,452
- Trade debts -€105,636
no longer reported in 2024 (was €105,636)
- Profit (loss) carried forward +€50,002
up €50,002 (+83.1%), from €60,176 to €110,178
- Debts after one year -€19,320
down €19,320 (-41.3%), from €46,800 to €27,480
- Other debts -€6,142
no longer reported in 2024 (was €6,142)
- Tax, wage and social debts +€5,186
up €5,186 (+32.6%), from €15,903 to €21,089
- Gross operating margin +€42,871
up €42,871 (+76.5%), from €56,020 to €98,890
- Depreciation +€12,179
up €12,179 (+184.3%), from €6,608 to €18,787
- Taxes +€10,125
up €10,125 (+59.9%), from €16,903 to €27,028
- Financial income -€5,912
down €5,912 (-97.6%), from €6,055 to €143
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,140 | €224,722 | -€71,418 | -24.1% |
| Fixed assets | 21/28 | €87,239 | €68,452 | -€18,787 | -21.5% |
| Tangible fixed assets | 22/27 | €87,239 | €68,452 | -€18,787 | -21.5% |
| Furniture and vehicles | 24 | €87,239 | €68,452 | -€18,787 | -21.5% |
| Current assets | 29/58 | €208,901 | €156,270 | -€52,631 | -25.2% |
| Amounts receivable within one year | 40/41 | €104,509 | €32,508 | -€72,001 | -68.9% |
| Trade receivables | 40 | €100,465 | €9,308 | -€91,157 | -90.7% |
| Other amounts receivable | 41 | €4,044 | €23,201 | +€19,157 | +473.7% |
| Current investments | 50/53 | - | €93,665 | +€93,665 | |
| Cash at bank and in hand | 54/58 | €104,392 | €29,491 | -€74,901 | -71.7% |
| Deferred charges and accrued income | 490/1 | - | €605 | +€605 | |
| Total equity and liabilities | 10/49 | €296,140 | €224,722 | -€71,418 | -24.1% |
| Equity | 10/15 | €111,924 | €161,926 | +€50,002 | +44.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,148 | €33,148 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €165 | +€165 | |
| Reserves not available under the articles | 1311 | - | €165 | +€165 | |
| Distributable reserves | 133 | €33,148 | €32,982 | -€165 | -0.5% |
| Profit (loss) carried forward | 14 | €60,176 | €110,178 | +€50,002 | +83.1% |
| Amounts payable | 17/49 | €184,216 | €62,796 | -€121,420 | -65.9% |
| Amounts payable after more than one year | 17 | €46,800 | €27,480 | -€19,320 | -41.3% |
| Financial debts | 170/4 | €46,800 | €27,480 | -€19,320 | -41.3% |
| Amounts payable within one year | 42/48 | €137,416 | €35,316 | -€102,100 | -74.3% |
| Current portion of amounts payable after more than one year | 42 | €9,735 | €14,227 | +€4,492 | +46.1% |
| Trade debts | 44 | €105,636 | - | -€105,636 | |
| Suppliers | 440/4 | €105,636 | - | -€105,636 | |
| Taxes, remuneration and social security | 45 | €15,903 | €21,089 | +€5,186 | +32.6% |
| Taxes | 450/3 | €15,903 | €21,089 | +€5,186 | +32.6% |
| Other amounts payable | 47/48 | €6,142 | - | -€6,142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,608 | €18,787 | +€12,179 | +184.3% |
| Other operating charges | 640/8 | €526 | €372 | -€154 | -29.3% |
| Non-recurring operating charges | 66A | €3,772 | - | -€3,772 | |
| Gross operating margin | 9900 | €56,020 | €98,890 | +€42,871 | +76.5% |
| Operating profit (loss) | 9901 | €45,113 | €79,731 | +€34,618 | +76.7% |
| Financial income | 75/76B | €6,055 | €143 | -€5,912 | -97.6% |
| Recurring financial income | 75 | €6,055 | €143 | -€5,912 | -97.6% |
| Financial charges | 65/66B | €3,143 | €2,844 | -€299 | -9.5% |
| Recurring financial charges | 65 | €1,364 | €2,844 | +€1,480 | +108.5% |
| Non-recurring financial charges | 66B | €1,779 | - | -€1,779 | |
| Profit (loss) for the period before taxes | 9903 | €48,025 | €77,030 | +€29,005 | +60.4% |
| Income taxes | 67/77 | €16,903 | €27,028 | +€10,125 | +59.9% |
| Profit (loss) for the period | 9904 | €31,122 | €50,002 | +€18,880 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,122 | €50,002 | +€18,880 | +60.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.