WIELANT: 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.
WIELANT
Largest movements
- Cash +€26,224
up €26,224 (+115%), from €22,829 to €49,054
mainly Depreciation (+€23,596) and Net result for the year (+€4,731)
- Tangible fixed assets -€23,596
down €23,596 (-4.5%), from €524,816 to €501,221
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,539
up €2,539 (+9.1%), from €27,782 to €30,321
- Financial income -€939
down €939 (-85.6%), from €1,097 to €158
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 | €608,736 | €611,417 | +€2,681 | +0.4% |
| Fixed assets | 21/28 | €524,938 | €501,342 | -€23,596 | -4.5% |
| Tangible fixed assets | 22/27 | €524,816 | €501,221 | -€23,596 | -4.5% |
| Land and buildings | 22 | €524,816 | €501,221 | -€23,596 | -4.5% |
| Financial fixed assets | 28 | €121 | €121 | = | 0.0% |
| Current assets | 29/58 | €83,798 | €110,075 | +€26,276 | +31.4% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,829 | €49,054 | +€26,224 | +115% |
| Deferred charges and accrued income | 490/1 | €969 | €1,021 | +€52 | +5.4% |
| Total equity and liabilities | 10/49 | €608,736 | €611,417 | +€2,681 | +0.4% |
| Equity | 10/15 | €552,485 | €557,216 | +€4,731 | +0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €452,485 | €457,216 | +€4,731 | +1.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €206,355 | €191,998 | -€14,357 | -7.0% |
| Distributable reserves | 133 | €236,130 | €255,219 | +€19,089 | +8.1% |
| Provisions and deferred taxes | 16 | €54,187 | €50,417 | -€3,770 | -7.0% |
| Deferred taxes | 168 | €54,187 | €50,417 | -€3,770 | -7.0% |
| Amounts payable | 17/49 | €2,064 | €3,783 | +€1,719 | +83.3% |
| Amounts payable within one year | 42/48 | €2,064 | €3,783 | +€1,719 | +83.3% |
| Trade debts | 44 | - | €1,371 | +€1,371 | |
| Suppliers | 440/4 | - | €1,371 | +€1,371 | |
| Taxes, remuneration and social security | 45 | €1,371 | €1,852 | +€482 | +35.1% |
| Taxes | 450/3 | €1,371 | €1,852 | +€482 | +35.1% |
| Other amounts payable | 47/48 | €693 | €560 | -€133 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,596 | €23,596 | = | 0.0% |
| Other operating charges | 640/8 | €4,151 | €3,956 | -€195 | -4.7% |
| Gross operating margin | 9900 | €27,782 | €30,321 | +€2,539 | +9.1% |
| Operating profit (loss) | 9901 | €36 | €2,769 | +€2,734 | +7,608% |
| Financial income | 75/76B | €1,097 | €158 | -€939 | -85.6% |
| Recurring financial income | 75 | €1,097 | €158 | -€939 | -85.6% |
| Financial charges | 65/66B | €64 | €67 | +€3 | +4.7% |
| Recurring financial charges | 65 | €64 | €67 | +€3 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,069 | €2,861 | +€1,792 | +168% |
| Transfer from deferred taxes | 780 | €3,770 | €3,770 | = | 0.0% |
| Income taxes | 67/77 | €1,700 | €1,900 | +€200 | +11.8% |
| Profit (loss) for the period | 9904 | €3,139 | €4,731 | +€1,592 | +50.7% |
| Transfer from tax-exempt reserves | 789 | €14,357 | €14,357 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,497 | €19,089 | +€1,592 | +9.1% |
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 18 October 2026 via checked.be.