WIL'OUTILS: 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'OUTILS
Largest movements
- Tangible fixed assets -€116,864
down €116,864 (-14.3%), from €818,239 to €701,376
of which Land and buildings: -€108,803
- Stocks and contracts +€89,051
up €89,051 (+9.8%), from €909,757 to €998,808
- Receivables within one year -€69,358
down €69,358 (-22.3%), from €311,254 to €241,896
of which Trade receivables: -€51,430
- Short-term financial debts -€70,000
down €70,000 (-43.8%), from €160,000 to €90,000
- Debts after one year -€54,226
down €54,226 (-7.7%), from €705,362 to €651,136
of which Financial debts: -€55,426
- Trade debts -€53,929
down €53,929 (-33.5%), from €160,770 to €106,841
- Reserves +€50,000
up €50,000 (+10.5%), from €476,860 to €526,860
of which Distributable reserves: +€50,000
- Profit (loss) carried forward +€44,079
up €44,079 (+9.0%), from €488,411 to €532,490
- Depreciation -€95,395
down €95,395 (-62.0%), from €153,965 to €58,571
- Gross operating margin +€45,601
up €45,601 (+15.3%), from €298,922 to €344,522
- Taxes +€34,849
up €34,849 (+1,418%), from €2,458 to €37,307
- Staff costs +€10,082
up €10,082 (+8.2%), from €123,563 to €133,645
- Other operating charges +€4,117
up €4,117 (+69.4%), from €5,932 to €10,049
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 | €2,157,647 | €2,074,666 | -€82,981 | -3.8% |
| Fixed assets | 21/28 | €853,224 | €734,193 | -€119,031 | -14.0% |
| Intangible fixed assets | 21 | €34,870 | €32,703 | -€2,167 | -6.2% |
| Tangible fixed assets | 22/27 | €818,239 | €701,376 | -€116,864 | -14.3% |
| Land and buildings | 22 | €773,802 | €664,999 | -€108,803 | -14.1% |
| Plant, machinery and equipment | 23 | €3,248 | €0 | -€3,248 | -100% |
| Furniture and vehicles | 24 | €40,364 | €35,753 | -€4,611 | -11.4% |
| Other tangible fixed assets | 26 | €826 | €623 | -€202 | -24.5% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €1,304,423 | €1,340,473 | +€36,050 | +2.8% |
| Stocks and contracts in progress | 3 | €909,757 | €998,808 | +€89,051 | +9.8% |
| Stocks | 30/36 | €909,757 | €998,808 | +€89,051 | +9.8% |
| Amounts receivable within one year | 40/41 | €311,254 | €241,896 | -€69,358 | -22.3% |
| Trade receivables | 40 | €291,254 | €239,824 | -€51,430 | -17.7% |
| Other amounts receivable | 41 | €20,000 | €2,072 | -€17,928 | -89.6% |
| Cash at bank and in hand | 54/58 | €79,473 | €89,146 | +€9,674 | +12.2% |
| Deferred charges and accrued income | 490/1 | €3,939 | €10,622 | +€6,683 | +170% |
| Total equity and liabilities | 10/49 | €2,157,647 | €2,074,666 | -€82,981 | -3.8% |
| Equity | 10/15 | €971,471 | €1,065,550 | +€94,079 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €476,860 | €526,860 | +€50,000 | +10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €475,000 | €525,000 | +€50,000 | +10.5% |
| Profit (loss) carried forward | 14 | €488,411 | €532,490 | +€44,079 | +9.0% |
| Amounts payable | 17/49 | €1,186,176 | €1,009,116 | -€177,060 | -14.9% |
| Amounts payable after more than one year | 17 | €705,362 | €651,136 | -€54,226 | -7.7% |
| Financial debts | 170/4 | €705,362 | €649,936 | -€55,426 | -7.9% |
| Other amounts payable | 178/9 | - | €1,200 | +€1,200 | |
| Amounts payable within one year | 42/48 | €468,687 | €339,639 | -€129,048 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €65,991 | €70,102 | +€4,111 | +6.2% |
| Financial debts | 43 | €160,000 | €90,000 | -€70,000 | -43.8% |
| Credit institutions | 430/8 | €160,000 | €90,000 | -€70,000 | -43.8% |
| Trade debts | 44 | €160,770 | €106,841 | -€53,929 | -33.5% |
| Suppliers | 440/4 | €160,770 | €106,841 | -€53,929 | -33.5% |
| Taxes, remuneration and social security | 45 | €69,562 | €59,591 | -€9,971 | -14.3% |
| Taxes | 450/3 | €37,991 | €31,832 | -€6,159 | -16.2% |
| Remuneration and social security | 454/9 | €31,571 | €27,759 | -€3,812 | -12.1% |
| Other amounts payable | 47/48 | €12,364 | €13,105 | +€741 | +6.0% |
| Accrued charges and deferred income | 492/3 | €12,127 | €18,341 | +€6,214 | +51.2% |
| Non-recurring operating income | 76A | €114 | - | -€114 | |
| Remuneration, social security and pensions | 62 | €123,563 | €133,645 | +€10,082 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,965 | €58,571 | -€95,395 | -62.0% |
| Other operating charges | 640/8 | €5,932 | €10,049 | +€4,117 | +69.4% |
| Non-recurring operating charges | 66A | - | €468 | +€468 | |
| Gross operating margin | 9900 | €298,922 | €344,522 | +€45,601 | +15.3% |
| Operating profit (loss) | 9901 | €15,461 | €141,790 | +€126,329 | +817% |
| Financial income | 75/76B | €8,919 | €9,272 | +€353 | +4.0% |
| Recurring financial income | 75 | €8,919 | €9,272 | +€353 | +4.0% |
| Financial charges | 65/66B | €16,582 | €19,677 | +€3,094 | +18.7% |
| Recurring financial charges | 65 | €16,582 | €19,677 | +€3,094 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €7,798 | €131,385 | +€123,587 | +1,585% |
| Income taxes | 67/77 | €2,458 | €37,307 | +€34,849 | +1,418% |
| Profit (loss) for the period | 9904 | €5,340 | €94,079 | +€88,738 | +1,662% |
| Profit (loss) for the period to be appropriated | 9905 | €5,340 | €94,079 | +€88,738 | +1,662% |
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 27 October 2026 via checked.be.