WVM 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.
WVM CONSULTING
Largest movements
- Receivables within one year -€5,245
down €5,245 (-21.1%), from €24,801 to €19,556
- Cash +€1,402
up €1,402 (+22.5%), from €6,226 to €7,627
mainly Short-term financial debts (+€10,000) and Receivables within one year (+€5,245)
- Tangible fixed assets -€844
down €844 (-46.2%), from €1,826 to €981
- Deferred charges and accrued income -€560
down €560 (-98.5%), from €569 to €9
- Stocks and contracts -€419
down €419 (-11.3%), from €3,717 to €3,298
- Short-term financial debts +€10,000
new in 2025: €10,000
- Other debts -€7,383
down €7,383 (-93.5%), from €7,895 to €512
- Trade debts -€3,962
down €3,962 (-24.9%), from €15,934 to €11,971
- Tax, wage and social debts -€2,255
down €2,255 (-24.4%), from €9,259 to €7,003
- Profit (loss) carried forward -€2,000
new in 2025: -€2,000
- Gross operating margin -€9,345
down €9,345 (-77.9%), from €11,993 to €2,648
- Taxes -€2,917
down €2,917 (-59.1%), from €4,933 to €2,016
- Depreciation -€1,799
down €1,799 (-68.1%), from €2,643 to €844
- Financial charges -€516
down €516 (-28.4%), from €1,815 to €1,300
- Other operating charges -€168
down €168 (-33.4%), from €502 to €334
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 | €37,138 | €31,471 | -€5,666 | -15.3% |
| Fixed assets | 21/28 | €1,826 | €981 | -€844 | -46.2% |
| Tangible fixed assets | 22/27 | €1,826 | €981 | -€844 | -46.2% |
| Furniture and vehicles | 24 | €1,826 | €981 | -€844 | -46.2% |
| Current assets | 29/58 | €35,312 | €30,490 | -€4,822 | -13.7% |
| Stocks and contracts in progress | 3 | €3,717 | €3,298 | -€419 | -11.3% |
| Stocks | 30/36 | €3,717 | €3,298 | -€419 | -11.3% |
| Amounts receivable within one year | 40/41 | €24,801 | €19,556 | -€5,245 | -21.1% |
| Trade receivables | 40 | €24,801 | €19,556 | -€5,245 | -21.1% |
| Cash at bank and in hand | 54/58 | €6,226 | €7,627 | +€1,402 | +22.5% |
| Deferred charges and accrued income | 490/1 | €569 | €9 | -€560 | -98.5% |
| Total equity and liabilities | 10/49 | €37,138 | €31,471 | -€5,666 | -15.3% |
| Equity | 10/15 | €3,985 | €1,985 | -€2,000 | -50.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,485 | €1,485 | = | 0.0% |
| Distributable reserves | 133 | €1,485 | €1,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,000 | -€2,000 | |
| Amounts payable | 17/49 | €33,153 | €29,487 | -€3,667 | -11.1% |
| Amounts payable within one year | 42/48 | €33,087 | €29,487 | -€3,600 | -10.9% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Other loans | 439 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €15,934 | €11,971 | -€3,962 | -24.9% |
| Suppliers | 440/4 | €15,934 | €11,971 | -€3,962 | -24.9% |
| Taxes, remuneration and social security | 45 | €9,259 | €7,003 | -€2,255 | -24.4% |
| Taxes | 450/3 | €9,259 | €7,003 | -€2,255 | -24.4% |
| Other amounts payable | 47/48 | €7,895 | €512 | -€7,383 | -93.5% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,643 | €844 | -€1,799 | -68.1% |
| Other operating charges | 640/8 | €502 | €334 | -€168 | -33.4% |
| Non-recurring operating charges | 66A | €616 | €155 | -€462 | -74.9% |
| Gross operating margin | 9900 | €11,993 | €2,648 | -€9,345 | -77.9% |
| Operating profit (loss) | 9901 | €8,233 | €1,315 | -€6,917 | -84.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,815 | €1,300 | -€516 | -28.4% |
| Recurring financial charges | 65 | €1,815 | €1,300 | -€516 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €6,418 | €16 | -€6,402 | -99.8% |
| Income taxes | 67/77 | €4,933 | €2,016 | -€2,917 | -59.1% |
| Profit (loss) for the period | 9904 | €1,485 | -€2,000 | -€3,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,485 | -€2,000 | -€3,484 |
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 15 October 2026 via checked.be.