WIL & CO: 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.
WIL & CO
Largest movements
- Cash -€10,223
down €10,223 (-34.4%), from €29,716 to €19,493
mainly Trade debts (-€8,504) and Other debts (-€6,408)
- Tangible fixed assets -€3,406
down €3,406 (-36.5%), from €9,332 to €5,926
of which Furniture and vehicles: -€2,238
- Receivables within one year +€2,066
up €2,066 (+16.0%), from €12,882 to €14,948
of which Other amounts receivable: +€1,715
- Trade debts -€8,504
down €8,504 (-72.0%), from €11,815 to €3,312
- Other debts -€6,408
down €6,408 (-32.4%), from €19,780 to €13,372
- Profit (loss) carried forward +€2,270
new in 2025: €2,270
- Tax, wage and social debts +€1,690
up €1,690 (+85.6%), from €1,973 to €3,663
of which Remuneration and social security: +€1,127
- Staff costs +€6,908
up €6,908 (+32.4%), from €21,322 to €28,230
- Write-downs -€4,052
down €4,052 (-100.0%), from €4,052 to €0
- Financial charges -€3,343
down €3,343 (-81.3%), from €4,113 to €769
- Gross operating margin -€2,076
down €2,076 (-5.2%), from €39,830 to €37,754
- Taxes -€602
down €602 (-29.4%), from €2,052 to €1,449
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 | €54,117 | €42,903 | -€11,214 | -20.7% |
| Fixed assets | 21/28 | €9,442 | €6,036 | -€3,406 | -36.1% |
| Tangible fixed assets | 22/27 | €9,332 | €5,926 | -€3,406 | -36.5% |
| Land and buildings | 22 | €4,723 | €3,555 | -€1,168 | -24.7% |
| Furniture and vehicles | 24 | €4,609 | €2,371 | -€2,238 | -48.6% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €44,675 | €36,867 | -€7,808 | -17.5% |
| Amounts receivable within one year | 40/41 | €12,882 | €14,948 | +€2,066 | +16.0% |
| Trade receivables | 40 | €8,090 | €8,442 | +€351 | +4.3% |
| Other amounts receivable | 41 | €4,792 | €6,507 | +€1,715 | +35.8% |
| Cash at bank and in hand | 54/58 | €29,716 | €19,493 | -€10,223 | -34.4% |
| Deferred charges and accrued income | 490/1 | €2,077 | €2,426 | +€349 | +16.8% |
| Total equity and liabilities | 10/49 | €54,117 | €42,903 | -€11,214 | -20.7% |
| Equity | 10/15 | €18,600 | €20,870 | +€2,270 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,270 | +€2,270 | |
| Amounts payable | 17/49 | €35,517 | €22,033 | -€13,483 | -38.0% |
| Amounts payable within one year | 42/48 | €35,517 | €22,033 | -€13,483 | -38.0% |
| Financial debts | 43 | €1,698 | €1,687 | -€11 | -0.6% |
| Credit institutions | 430/8 | - | €1,687 | +€1,687 | |
| Other loans | 439 | €1,698 | €0 | -€1,698 | -100.0% |
| Trade debts | 44 | €11,815 | €3,312 | -€8,504 | -72.0% |
| Suppliers | 440/4 | €11,815 | €3,312 | -€8,504 | -72.0% |
| Advances received on contracts in progress | 46 | €250 | €0 | -€250 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,973 | €3,663 | +€1,690 | +85.6% |
| Taxes | 450/3 | €1,280 | €1,842 | +€562 | +43.9% |
| Remuneration and social security | 454/9 | €693 | €1,820 | +€1,127 | +162.7% |
| Other amounts payable | 47/48 | €19,780 | €13,372 | -€6,408 | -32.4% |
| Remuneration, social security and pensions | 62 | €21,322 | €28,230 | +€6,908 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,437 | €3,406 | -€32 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,052 | €0 | -€4,052 | -100.0% |
| Other operating charges | 640/8 | €1,150 | €1,634 | +€484 | +42.1% |
| Gross operating margin | 9900 | €39,830 | €37,754 | -€2,076 | -5.2% |
| Operating profit (loss) | 9901 | €9,869 | €4,485 | -€5,384 | -54.6% |
| Financial income | 75/76B | €400 | €3 | -€397 | -99.2% |
| Recurring financial income | 75 | €400 | €3 | -€397 | -99.2% |
| Financial charges | 65/66B | €4,113 | €769 | -€3,343 | -81.3% |
| Recurring financial charges | 65 | €4,113 | €769 | -€3,343 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €6,157 | €3,719 | -€2,438 | -39.6% |
| Income taxes | 67/77 | €2,052 | €1,449 | -€602 | -29.4% |
| Profit (loss) for the period | 9904 | €4,105 | €2,270 | -€1,835 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,105 | €2,270 | -€1,835 | -44.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.