Wi Phil Construct: what changed
Two fiscal 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.
Wi Phil Construct
Largest movements
- Receivables within one year +€61,552
up €61,552 (+197.2%), from €31,211 to €92,762
of which Trade receivables: +€79,159
- Intangible fixed assets -€8,000
down €8,000 (-57.1%), from €14,000 to €6,000
- Cash +€4,724
up €4,724 (+67.8%), from €6,963 to €11,687
mainly Net result for the year (+€21,707) and Advances received (+€20,000)
- Stocks and contracts -€4,000
down €4,000 (-80.0%), from €5,000 to €1,000
- Deferred charges and accrued income +€1,479
up €1,479 (+213.1%), from €694 to €2,173
- Profit (loss) carried forward +€21,707
up €21,707 (+89.7%), from €24,202 to €45,909
- Advances received +€20,000
new in 2025: €20,000
- Trade debts +€14,391
up €14,391 (+196.3%), from €7,333 to €21,724
- Tax, wage and social debts -€5,680
down €5,680 (-36.2%), from €15,699 to €10,019
- Other debts +€5,378
new in 2025: €5,378
- Gross operating margin +€39,797
up €39,797 (+845.0%), from €4,710 to €44,506
- Taxes +€7,124
up €7,124 (+4681.1%), from €152 to €7,276
- Other operating charges +€954
new in 2025: €954
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.
Cash bridge derived
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 | €67,694 | €123,491 | +€55,797 | +82.4% |
| Fixed assets | 21/28 | €23,826 | €15,868 | -€7,958 | -33.4% |
| Intangible fixed assets | 21 | €14,000 | €6,000 | -€8,000 | -57.1% |
| Tangible fixed assets | 22/27 | €9,733 | €9,775 | +€42 | +0.4% |
| Plant, machinery and equipment | 23 | €1,456 | €2,328 | +€872 | +59.9% |
| Furniture and vehicles | 24 | €8,277 | €7,447 | -€830 | -10.0% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €43,868 | €107,622 | +€63,755 | +145.3% |
| Stocks and contracts in progress | 3 | €5,000 | €1,000 | -€4,000 | -80.0% |
| Stocks | 30/36 | €5,000 | €1,000 | -€4,000 | -80.0% |
| Amounts receivable within one year | 40/41 | €31,211 | €92,762 | +€61,552 | +197.2% |
| Trade receivables | 40 | €13,603 | €92,762 | +€79,159 | +581.9% |
| Other amounts receivable | 41 | €17,607 | - | -€17,607 | |
| Cash at bank and in hand | 54/58 | €6,963 | €11,687 | +€4,724 | +67.8% |
| Deferred charges and accrued income | 490/1 | €694 | €2,173 | +€1,479 | +213.1% |
| Total equity and liabilities | 10/49 | €67,694 | €123,491 | +€55,797 | +82.4% |
| Equity | 10/15 | €44,662 | €66,369 | +€21,707 | +48.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,202 | €45,909 | +€21,707 | +89.7% |
| Amounts payable | 17/49 | €23,032 | €57,121 | +€34,090 | +148.0% |
| Amounts payable within one year | 42/48 | €23,032 | €57,121 | +€34,090 | +148.0% |
| Trade debts | 44 | €7,333 | €21,724 | +€14,391 | +196.3% |
| Suppliers | 440/4 | €7,333 | €21,724 | +€14,391 | +196.3% |
| Advances received on contracts in progress | 46 | - | €20,000 | +€20,000 | |
| Taxes, remuneration and social security | 45 | €15,699 | €10,019 | -€5,680 | -36.2% |
| Taxes | 450/3 | €15,699 | €10,019 | -€5,680 | -36.2% |
| Other amounts payable | 47/48 | - | €5,378 | +€5,378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,328 | €14,082 | -€246 | -1.7% |
| Other operating charges | 640/8 | - | €954 | +€954 | |
| Gross operating margin | 9900 | €4,710 | €44,506 | +€39,797 | +845.0% |
| Operating profit (loss) | 9901 | -€9,619 | €29,470 | +€39,089 | |
| Financial income | 75/76B | €405 | €0 | -€405 | -100.0% |
| Recurring financial income | 75 | €405 | €0 | -€405 | -100.0% |
| Financial charges | 65/66B | €181 | €487 | +€306 | +169.6% |
| Recurring financial charges | 65 | €181 | €487 | +€306 | +169.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,395 | €28,983 | +€38,378 | |
| Income taxes | 67/77 | €152 | €7,276 | +€7,124 | +4681.1% |
| Profit (loss) for the period | 9904 | -€9,547 | €21,707 | +€31,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,547 | €21,707 | +€31,254 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.