W.L.L. SUPER: 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.
W.L.L. SUPER
Largest movements
- Receivables within one year -€10,944
down €10,944 (-12.5%), from €87,777 to €76,833
of which Other amounts receivable: -€17,853
- Tangible fixed assets +€4,567
up €4,567 (+30.7%), from €14,891 to €19,458
of which Furniture and vehicles: +€5,033
- Cash -€1,507
down €1,507 (-88.6%), from €1,702 to €195
mainly Tax, wage and social debts (-€36,828) and Investment in fixed assets (net) (-€12,820)
- Tax, wage and social debts -€36,828
down €36,828 (-45.4%), from €81,039 to €44,211
of which Taxes: -€32,323
- Trade debts +€16,732
up €16,732 (+99.0%), from €16,895 to €33,627
- Profit (loss) carried forward +€14,207
up €14,207 (+44.6%), from -€31,845 to -€17,639
- Short-term financial debts -€2,538
no longer reported in 2025 (was €2,538)
- Other operating charges -€171,446
down €171,446 (-99.0%), from €173,260 to €1,814
- Provisions +€171,000
no longer reported in 2025 (was -€171,000)
- Purchases and services +€21,152
up €21,152 (+13.9%), from €152,130 to €173,282
- Gross operating margin -€12,023
down €12,023 (-15.1%), from €79,478 to €67,455
- Staff costs -€7,813
down €7,813 (-15.5%), from €50,505 to €42,692
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 | €112,837 | €104,409 | -€8,428 | -7.5% |
| Fixed assets | 21/28 | €22,233 | €25,862 | +€3,629 | +16.3% |
| Intangible fixed assets | 21 | €4,732 | €3,795 | -€937 | -19.8% |
| Tangible fixed assets | 22/27 | €14,891 | €19,458 | +€4,567 | +30.7% |
| Land and buildings | 22 | €1,144 | €907 | -€237 | -20.7% |
| Furniture and vehicles | 24 | €12,627 | €17,660 | +€5,033 | +39.9% |
| Other tangible fixed assets | 26 | €1,120 | €890 | -€230 | -20.5% |
| Financial fixed assets | 28 | €2,610 | €2,610 | = | 0.0% |
| Current assets | 29/58 | €90,604 | €78,547 | -€12,057 | -13.3% |
| Stocks and contracts in progress | 3 | €1,053 | €1,520 | +€467 | +44.3% |
| Stocks | 30/36 | €1,053 | €1,520 | +€467 | +44.3% |
| Amounts receivable within one year | 40/41 | €87,777 | €76,833 | -€10,944 | -12.5% |
| Trade receivables | 40 | €215 | €7,124 | +€6,909 | +3,214% |
| Other amounts receivable | 41 | €87,562 | €69,709 | -€17,853 | -20.4% |
| Cash at bank and in hand | 54/58 | €1,702 | €195 | -€1,507 | -88.6% |
| Deferred charges and accrued income | 490/1 | €72 | - | -€72 | |
| Total equity and liabilities | 10/49 | €112,837 | €104,409 | -€8,428 | -7.5% |
| Equity | 10/15 | €7,365 | €21,572 | +€14,207 | +193% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,845 | -€17,639 | +€14,207 | +44.6% |
| Amounts payable | 17/49 | €105,472 | €82,838 | -€22,634 | -21.5% |
| Amounts payable within one year | 42/48 | €105,472 | €82,838 | -€22,634 | -21.5% |
| Financial debts | 43 | €2,538 | - | -€2,538 | |
| Credit institutions | 430/8 | €2,538 | - | -€2,538 | |
| Trade debts | 44 | €16,895 | €33,627 | +€16,732 | +99.0% |
| Suppliers | 440/4 | €16,895 | €33,627 | +€16,732 | +99.0% |
| Taxes, remuneration and social security | 45 | €81,039 | €44,211 | -€36,828 | -45.4% |
| Taxes | 450/3 | €65,795 | €33,472 | -€32,323 | -49.1% |
| Remuneration and social security | 454/9 | €15,244 | €10,739 | -€4,505 | -29.6% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Turnover | 70 | €231,019 | €233,000 | +€1,981 | +0.9% |
| Non-recurring operating income | 76A | - | €7,738 | +€7,738 | |
| Goods, raw materials, services and sundry goods | 60/61 | €152,130 | €173,282 | +€21,152 | +13.9% |
| Remuneration, social security and pensions | 62 | €50,505 | €42,692 | -€7,813 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,117 | €9,191 | +€4,074 | +79.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€171,000 | - | +€171,000 | |
| Other operating charges | 640/8 | €173,260 | €1,814 | -€171,446 | -99.0% |
| Gross operating margin | 9900 | €79,478 | €67,455 | -€12,023 | -15.1% |
| Operating profit (loss) | 9901 | €21,596 | €13,758 | -€7,838 | -36.3% |
| Financial income | 75/76B | €2,711 | €3,469 | +€758 | +28.0% |
| Recurring financial income | 75 | €2,711 | €3,469 | +€758 | +28.0% |
| Financial charges | 65/66B | €4,801 | €2,885 | -€1,916 | -39.9% |
| Recurring financial charges | 65 | €4,801 | €2,885 | -€1,916 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €19,506 | €14,342 | -€5,164 | -26.5% |
| Income taxes | 67/77 | €174 | €136 | -€38 | -21.8% |
| Profit (loss) for the period | 9904 | €19,332 | €14,206 | -€5,126 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,332 | €14,206 | -€5,126 | -26.5% |
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 19 October 2026 via checked.be.