WIL-KI: 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.
WIL-KI
Largest movements
- Tangible fixed assets +€256,317
up €256,317 (+49.9%), from €513,284 to €769,601
of which Land and buildings: +€268,456
- Receivables within one year +€29,349
up €29,349 (+59.6%), from €49,232 to €78,582
of which Trade receivables: +€26,203
- Debts after one year +€238,989
up €238,989 (+161%), from €148,297 to €387,286
- Profit (loss) carried forward +€29,367
up €29,367 (+9.4%), from €310,801 to €340,168
- Trade debts +€15,684
up €15,684 (+50.8%), from €30,865 to €46,549
- Gross operating margin -€15,537
down €15,537 (-9.7%), from €160,368 to €144,831
- Depreciation +€10,410
up €10,410 (+13.4%), from €77,739 to €88,149
- Financial charges +€6,142
up €6,142 (+162%), from €3,787 to €9,930
- Taxes -€5,189
down €5,189 (-33.6%), from €15,440 to €10,251
- Other operating charges -€1,926
down €1,926 (-19.8%), from €9,704 to €7,778
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 | €622,573 | €904,039 | +€281,465 | +45.2% |
| Fixed assets | 21/28 | €513,284 | €769,601 | +€256,317 | +49.9% |
| Tangible fixed assets | 22/27 | €513,284 | €769,601 | +€256,317 | +49.9% |
| Land and buildings | 22 | €466,275 | €734,732 | +€268,456 | +57.6% |
| Plant, machinery and equipment | 23 | €26,236 | €23,950 | -€2,286 | -8.7% |
| Furniture and vehicles | 24 | €20,773 | €10,919 | -€9,853 | -47.4% |
| Current assets | 29/58 | €109,290 | €134,438 | +€25,148 | +23.0% |
| Amounts receivable after more than one year | 29 | €12,500 | €12,500 | = | 0.0% |
| Other amounts receivable | 291 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,232 | €78,582 | +€29,349 | +59.6% |
| Trade receivables | 40 | €43,196 | €69,399 | +€26,203 | +60.7% |
| Other amounts receivable | 41 | €6,036 | €9,182 | +€3,146 | +52.1% |
| Cash at bank and in hand | 54/58 | €47,557 | €43,343 | -€4,215 | -8.9% |
| Deferred charges and accrued income | 490/1 | - | €13 | +€13 | |
| Total equity and liabilities | 10/49 | €622,573 | €904,039 | +€281,465 | +45.2% |
| Equity | 10/15 | €385,075 | €413,277 | +€28,202 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,524 | €31,524 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,664 | €29,664 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €310,801 | €340,168 | +€29,367 | +9.4% |
| Investment grants | 15 | €24,149 | €22,984 | -€1,165 | -4.8% |
| Amounts payable | 17/49 | €237,499 | €490,762 | +€253,263 | +107% |
| Amounts payable after more than one year | 17 | €148,297 | €387,286 | +€238,989 | +161% |
| Financial debts | 170/4 | €148,297 | €387,286 | +€238,989 | +161% |
| Amounts payable within one year | 42/48 | €89,202 | €103,475 | +€14,274 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €34,605 | €25,897 | -€8,708 | -25.2% |
| Trade debts | 44 | €30,865 | €46,549 | +€15,684 | +50.8% |
| Suppliers | 440/4 | €30,865 | €46,549 | +€15,684 | +50.8% |
| Taxes, remuneration and social security | 45 | €21,643 | €30,021 | +€8,378 | +38.7% |
| Taxes | 450/3 | €21,643 | €30,021 | +€8,378 | +38.7% |
| Other amounts payable | 47/48 | €2,089 | €1,008 | -€1,081 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,739 | €88,149 | +€10,410 | +13.4% |
| Other operating charges | 640/8 | €9,704 | €7,778 | -€1,926 | -19.8% |
| Gross operating margin | 9900 | €160,368 | €144,831 | -€15,537 | -9.7% |
| Operating profit (loss) | 9901 | €72,924 | €48,904 | -€24,020 | -32.9% |
| Financial income | 75/76B | €1,476 | €1,444 | -€33 | -2.2% |
| Recurring financial income | 75 | €1,476 | €1,444 | -€33 | -2.2% |
| Financial charges | 65/66B | €3,787 | €9,930 | +€6,142 | +162% |
| Recurring financial charges | 65 | €3,787 | €9,930 | +€6,142 | +162% |
| Profit (loss) for the period before taxes | 9903 | €70,613 | €40,418 | -€30,195 | -42.8% |
| Income taxes | 67/77 | €15,440 | €10,251 | -€5,189 | -33.6% |
| Profit (loss) for the period | 9904 | €55,174 | €30,167 | -€25,006 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,174 | €30,167 | -€25,006 | -45.3% |
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 17 October 2026 via checked.be.