Wil-Low: 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-Low
Largest movements
- Receivables within one year +€18,700
up €18,700 (+325%), from €5,757 to €24,457
of which Trade receivables: +€18,861
- Cash +€1,694
up €1,694 (+20.6%), from €8,240 to €9,935
mainly Net result for the year (+€11,180) and Other debts (+€10,000)
- Profit (loss) carried forward +€11,180
up €11,180 (+9.0%), from -€124,461 to -€113,282
- Other debts +€10,000
up €10,000 (+37.6%), from €26,563 to €36,563
- Trade debts -€761
down €761 (-94.0%), from €809 to €49
- Gross operating margin +€18,713
up €18,713, from -€6,720 to €11,993
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 | €14,410 | €34,829 | +€20,419 | +142% |
| Current assets | 29/58 | €14,410 | €34,829 | +€20,419 | +142% |
| Amounts receivable within one year | 40/41 | €5,757 | €24,457 | +€18,700 | +325% |
| Trade receivables | 40 | €5,250 | €24,111 | +€18,861 | +359% |
| Other amounts receivable | 41 | €507 | €345 | -€161 | -31.8% |
| Cash at bank and in hand | 54/58 | €8,240 | €9,935 | +€1,694 | +20.6% |
| Deferred charges and accrued income | 490/1 | €413 | €438 | +€25 | +6.0% |
| Total equity and liabilities | 10/49 | €14,410 | €34,829 | +€20,419 | +142% |
| Equity | 10/15 | -€12,962 | -€1,782 | +€11,180 | +86.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €92,950 | €92,950 | = | 0.0% |
| Distributable reserves | 133 | €92,950 | €92,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,461 | -€113,282 | +€11,180 | +9.0% |
| Amounts payable | 17/49 | €27,372 | €36,611 | +€9,239 | +33.8% |
| Amounts payable within one year | 42/48 | €27,372 | €36,611 | +€9,239 | +33.8% |
| Trade debts | 44 | €809 | €49 | -€761 | -94.0% |
| Suppliers | 440/4 | €809 | €49 | -€761 | -94.0% |
| Other amounts payable | 47/48 | €26,563 | €36,563 | +€10,000 | +37.6% |
| Other operating charges | 640/8 | €663 | €610 | -€53 | -8.0% |
| Gross operating margin | 9900 | -€6,720 | €11,993 | +€18,713 | |
| Operating profit (loss) | 9901 | -€7,382 | €11,383 | +€18,766 | |
| Financial income | 75/76B | €104 | €6 | -€99 | -94.5% |
| Recurring financial income | 75 | €104 | €6 | -€99 | -94.5% |
| Financial charges | 65/66B | €165 | €209 | +€44 | +26.8% |
| Recurring financial charges | 65 | €165 | €209 | +€44 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,443 | €11,180 | +€18,623 | |
| Profit (loss) for the period | 9904 | -€7,443 | €11,180 | +€18,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,443 | €11,180 | +€18,623 |
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.