David WILFART SRL: 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.
David WILFART SRL
Largest movements
- Cash +€25,179
up €25,179 (+170%), from €14,840 to €40,020
mainly Other debts (+€76,075) and Net result for the year (+€45,509)
- Intangible fixed assets -€21,429
down €21,429 (-26.7%), from €80,299 to €58,870
- Receivables within one year +€14,755
up €14,755 (+49.9%), from €29,567 to €44,322
- Other debts +€76,075
new in 2025: €76,075
- Debts after one year -€25,136
down €25,136 (-59.3%), from €42,398 to €17,262
- Reserves -€25,000
down €25,000 (-81.4%), from €30,700 to €5,700
- Profit (loss) carried forward -€16,491
down €16,491 (-48.2%), from €34,204 to €17,713
- Tax, wage and social debts +€3,952
up €3,952 (+34.0%), from €11,640 to €15,593
- Gross operating margin +€19,473
up €19,473 (+28.2%), from €69,022 to €88,495
- Taxes +€5,169
up €5,169 (+45.0%), from €11,499 to €16,668
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 | €147,552 | €165,724 | +€18,172 | +12.3% |
| Fixed assets | 21/28 | €82,140 | €61,903 | -€20,237 | -24.6% |
| Intangible fixed assets | 21 | €80,299 | €58,870 | -€21,429 | -26.7% |
| Tangible fixed assets | 22/27 | €1,841 | €3,033 | +€1,192 | +64.7% |
| Land and buildings | 22 | €1,841 | €1,995 | +€154 | +8.4% |
| Furniture and vehicles | 24 | - | €1,037 | +€1,037 | |
| Current assets | 29/58 | €65,412 | €103,821 | +€38,409 | +58.7% |
| Amounts receivable within one year | 40/41 | €29,567 | €44,322 | +€14,755 | +49.9% |
| Other amounts receivable | 41 | €29,567 | €44,322 | +€14,755 | +49.9% |
| Cash at bank and in hand | 54/58 | €14,840 | €40,020 | +€25,179 | +170% |
| Deferred charges and accrued income | 490/1 | €21,005 | €19,480 | -€1,525 | -7.3% |
| Total equity and liabilities | 10/49 | €147,552 | €165,724 | +€18,172 | +12.3% |
| Equity | 10/15 | €66,904 | €25,413 | -€41,491 | -62.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,700 | €5,700 | -€25,000 | -81.4% |
| Distributable reserves | 133 | €30,700 | €5,700 | -€25,000 | -81.4% |
| Profit (loss) carried forward | 14 | €34,204 | €17,713 | -€16,491 | -48.2% |
| Amounts payable | 17/49 | €80,648 | €140,311 | +€59,663 | +74.0% |
| Amounts payable after more than one year | 17 | €42,398 | €17,262 | -€25,136 | -59.3% |
| Financial debts | 170/4 | €42,398 | €17,262 | -€25,136 | -59.3% |
| Amounts payable within one year | 42/48 | €38,250 | €123,049 | +€84,799 | +222% |
| Current portion of amounts payable after more than one year | 42 | €24,256 | €25,136 | +€880 | +3.6% |
| Trade debts | 44 | €2,354 | €6,246 | +€3,892 | +165% |
| Suppliers | 440/4 | €2,354 | €6,246 | +€3,892 | +165% |
| Taxes, remuneration and social security | 45 | €11,640 | €15,593 | +€3,952 | +34.0% |
| Taxes | 450/3 | €11,640 | €15,593 | +€3,952 | +34.0% |
| Other amounts payable | 47/48 | - | €76,075 | +€76,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,530 | €22,343 | +€814 | +3.8% |
| Other operating charges | 640/8 | €141 | €272 | +€131 | +93.2% |
| Gross operating margin | 9900 | €69,022 | €88,495 | +€19,473 | +28.2% |
| Operating profit (loss) | 9901 | €47,351 | €65,880 | +€18,528 | +39.1% |
| Financial charges | 65/66B | €3,497 | €3,704 | +€207 | +5.9% |
| Recurring financial charges | 65 | €3,497 | €3,704 | +€207 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €43,855 | €62,176 | +€18,321 | +41.8% |
| Income taxes | 67/77 | €11,499 | €16,668 | +€5,169 | +45.0% |
| Profit (loss) for the period | 9904 | €32,356 | €45,509 | +€13,152 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,356 | €45,509 | +€13,152 | +40.6% |
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 24 October 2026 via checked.be.