B & O WILMS: 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.
B & O WILMS
Largest movements
- Current investments -€10,000
down €10,000 (-12.1%), from €82,333 to €72,333
- Stocks and contracts +€9,941
up €9,941 (+103%), from €9,609 to €19,551
- Other debts +€13,804
new in 2025: €13,804
- Reserves -€5,226
down €5,226 (-7.4%), from €70,796 to €65,570
of which Distributable reserves: -€5,226
- Tax, wage and social debts -€4,358
no longer reported in 2025 (was €4,358)
- Current portion of long-term debt -€4,199
no longer reported in 2025 (was €4,199)
- Gross operating margin -€9,896
down €9,896 (-42.0%), from €23,556 to €13,660
- Depreciation -€8,365
down €8,365 (-90.6%), from €9,231 to €866
- Taxes -€642
down €642 (-14.7%), from €4,358 to €3,715
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 | €239,882 | €240,490 | +€608 | +0.3% |
| Fixed assets | 21/28 | €1,912 | €1,046 | -€866 | -45.3% |
| Tangible fixed assets | 22/27 | €1,912 | €1,046 | -€866 | -45.3% |
| Furniture and vehicles | 24 | €1,912 | €1,046 | -€866 | -45.3% |
| Current assets | 29/58 | €237,970 | €239,444 | +€1,474 | +0.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €9,609 | €19,551 | +€9,941 | +103% |
| Stocks | 30/36 | €9,609 | €19,551 | +€9,941 | +103% |
| Amounts receivable within one year | 40/41 | €59,452 | €58,529 | -€923 | -1.6% |
| Trade receivables | 40 | €31,739 | €20,113 | -€11,625 | -36.6% |
| Other amounts receivable | 41 | €27,714 | €38,416 | +€10,703 | +38.6% |
| Current investments | 50/53 | €82,333 | €72,333 | -€10,000 | -12.1% |
| Cash at bank and in hand | 54/58 | €30,720 | €32,237 | +€1,517 | +4.9% |
| Deferred charges and accrued income | 490/1 | €5,856 | €6,795 | +€939 | +16.0% |
| Total equity and liabilities | 10/49 | €239,882 | €240,490 | +€608 | +0.3% |
| Equity | 10/15 | €230,370 | €225,144 | -€5,226 | -2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €70,796 | €65,570 | -€5,226 | -7.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €68,937 | €63,710 | -€5,226 | -7.6% |
| Profit (loss) carried forward | 14 | €140,982 | €140,982 | = | 0.0% |
| Amounts payable | 17/49 | €9,512 | €15,346 | +€5,834 | +61.3% |
| Amounts payable within one year | 42/48 | €9,512 | €15,346 | +€5,834 | +61.3% |
| Current portion of amounts payable after more than one year | 42 | €4,199 | - | -€4,199 | |
| Trade debts | 44 | €955 | €1,543 | +€587 | +61.5% |
| Suppliers | 440/4 | €955 | €1,543 | +€587 | +61.5% |
| Taxes, remuneration and social security | 45 | €4,358 | - | -€4,358 | |
| Taxes | 450/3 | €4,358 | - | -€4,358 | |
| Other amounts payable | 47/48 | - | €13,804 | +€13,804 | |
| Remuneration, social security and pensions | 62 | - | €98 | +€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,231 | €866 | -€8,365 | -90.6% |
| Other operating charges | 640/8 | €164 | €272 | +€108 | +66.1% |
| Gross operating margin | 9900 | €23,556 | €13,660 | -€9,896 | -42.0% |
| Operating profit (loss) | 9901 | €14,161 | €12,423 | -€1,738 | -12.3% |
| Financial charges | 65/66B | €229 | €130 | -€99 | -43.2% |
| Recurring financial charges | 65 | €229 | €130 | -€99 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €13,932 | €12,293 | -€1,639 | -11.8% |
| Income taxes | 67/77 | €4,358 | €3,715 | -€642 | -14.7% |
| Profit (loss) for the period | 9904 | €9,574 | €8,578 | -€996 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,574 | €8,578 | -€996 | -10.4% |
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 14 October 2026 via checked.be.