Maison Wilkin: 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.
Maison Wilkin
Largest movements
- Cash -€6,432
down €6,432 (-88.4%), from €7,274 to €843
mainly Net result for the year (-€6,006) and Receivables within one year (-€4,433)
- Tangible fixed assets -€4,493
down €4,493 (-17.9%), from €25,079 to €20,586
of which Plant, machinery and equipment: -€3,268
- Receivables within one year +€4,433
up €4,433 (+68.4%), from €6,478 to €10,911
of which Trade receivables: +€4,322
- Deferred charges and accrued income +€656
up €656 (+139%), from €473 to €1,129
- Reserves -€3,145
down €3,145 (-55.9%), from €5,624 to €2,479
of which Distributable reserves: -€5,624
- Contributions -€2,479
down €2,479 (-4.7%), from €52,479 to €50,000
of which Contributions outside capital: -€52,479
- Tax, wage and social debts -€1,676
no longer reported in 2024 (was €1,676)
- Trade debts +€1,291
up €1,291 (+444%), from €291 to €1,582
- Gross operating margin -€4,657
down €4,657, from €4,469 to -€188
- Write-downs -€1,785
down €1,785 (-94.3%), from €1,894 to €108
- Depreciation -€327
down €327 (-6.8%), from €4,820 to €4,493
- Other operating charges -€291
down €291 (-26.9%), from €1,079 to €789
- Financial charges -€166
down €166 (-28.0%), from €594 to €428
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.
Derived cash bridge
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 | €63,464 | €57,073 | -€6,391 | -10.1% |
| Fixed assets | 21/28 | €25,214 | €20,586 | -€4,628 | -18.4% |
| Tangible fixed assets | 22/27 | €25,079 | €20,586 | -€4,493 | -17.9% |
| Land and buildings | 22 | €13,984 | €13,984 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,020 | €1,752 | -€3,268 | -65.1% |
| Furniture and vehicles | 24 | €6,074 | €4,849 | -€1,225 | -20.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €135 | - | -€135 | |
| Current assets | 29/58 | €38,250 | €36,488 | -€1,763 | -4.6% |
| Stocks and contracts in progress | 3 | €24,025 | €23,605 | -€420 | -1.7% |
| Stocks | 30/36 | €24,025 | €23,605 | -€420 | -1.7% |
| Amounts receivable within one year | 40/41 | €6,478 | €10,911 | +€4,433 | +68.4% |
| Trade receivables | 40 | €3,667 | €7,990 | +€4,322 | +118% |
| Other amounts receivable | 41 | €2,810 | €2,921 | +€110 | +3.9% |
| Cash at bank and in hand | 54/58 | €7,274 | €843 | -€6,432 | -88.4% |
| Deferred charges and accrued income | 490/1 | €473 | €1,129 | +€656 | +139% |
| Total equity and liabilities | 10/49 | €63,464 | €57,073 | -€6,391 | -10.1% |
| Equity | 10/15 | €58,103 | €52,097 | -€6,006 | -10.3% |
| Contributions | 10/11 | €52,479 | €50,000 | -€2,479 | -4.7% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Contributions outside capital | 11 | €52,479 | - | -€52,479 | |
| Share premium | 1100/10 | €52,479 | - | -€52,479 | |
| Reserves | 13 | €5,624 | €2,479 | -€3,145 | -55.9% |
| Non-distributable reserves | 130/1 | €0 | €2,479 | +€2,479 | |
| Legal reserve | 130 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | €2,479 | +€2,479 | |
| Distributable reserves | 133 | €5,624 | - | -€5,624 | |
| Profit (loss) carried forward | 14 | - | -€381 | -€381 | |
| Amounts payable | 17/49 | €5,361 | €4,976 | -€385 | -7.2% |
| Amounts payable within one year | 42/48 | €5,361 | €4,976 | -€385 | -7.2% |
| Trade debts | 44 | €291 | €1,582 | +€1,291 | +444% |
| Suppliers | 440/4 | €291 | €1,582 | +€1,291 | +444% |
| Taxes, remuneration and social security | 45 | €1,676 | - | -€1,676 | |
| Taxes | 450/3 | €1,676 | - | -€1,676 | |
| Other amounts payable | 47/48 | €3,394 | €3,394 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,820 | €4,493 | -€327 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,894 | €108 | -€1,785 | -94.3% |
| Other operating charges | 640/8 | €1,079 | €789 | -€291 | -26.9% |
| Gross operating margin | 9900 | €4,469 | -€188 | -€4,657 | |
| Operating profit (loss) | 9901 | -€3,324 | -€5,578 | -€2,254 | -67.8% |
| Financial charges | 65/66B | €594 | €428 | -€166 | -28.0% |
| Recurring financial charges | 65 | €594 | €428 | -€166 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,918 | -€6,006 | -€2,088 | -53.3% |
| Profit (loss) for the period | 9904 | -€3,918 | -€6,006 | -€2,088 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,918 | -€6,006 | -€2,088 | -53.3% |
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 23 October 2026 via checked.be.