WIL-TROF: 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-TROF
Largest movements
- Cash -€8,233
down €8,233 (-53.2%), from €15,470 to €7,237
mainly Tax, wage and social debts (-€4,963) and Other debts (-€2,431)
- Tangible fixed assets -€642
down €642 (-26.0%), from €2,469 to €1,827
- Stocks and contracts +€307
up €307 (+14.0%), from €2,195 to €2,502
- Deferred charges and accrued income -€242
no longer reported in 2025 (was €242)
- Tax, wage and social debts -€4,963
down €4,963 (-79.7%), from €6,228 to €1,265
- Other debts -€2,431
down €2,431 (-56.1%), from €4,335 to €1,904
- Trade debts -€1,305
down €1,305 (-34.1%), from €3,822 to €2,517
- Gross operating margin -€11,773
down €11,773 (-82.8%), from €14,213 to €2,440
- Taxes -€4,109
down €4,109 (-98.3%), from €4,178 to €69
- Depreciation +€236
up €236 (+58.1%), from €406 to €642
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 | €23,625 | €14,759 | -€8,866 | -37.5% |
| Fixed assets | 21/28 | €5,601 | €4,959 | -€642 | -11.5% |
| Tangible fixed assets | 22/27 | €2,469 | €1,827 | -€642 | -26.0% |
| Plant, machinery and equipment | 23 | €2,469 | €1,827 | -€642 | -26.0% |
| Financial fixed assets | 28 | €3,132 | €3,132 | = | 0.0% |
| Current assets | 29/58 | €18,024 | €9,800 | -€8,224 | -45.6% |
| Stocks and contracts in progress | 3 | €2,195 | €2,502 | +€307 | +14.0% |
| Stocks | 30/36 | €2,195 | €2,502 | +€307 | +14.0% |
| Amounts receivable within one year | 40/41 | €117 | €61 | -€56 | -47.9% |
| Other amounts receivable | 41 | €117 | €61 | -€56 | -47.9% |
| Cash at bank and in hand | 54/58 | €15,470 | €7,237 | -€8,233 | -53.2% |
| Deferred charges and accrued income | 490/1 | €242 | - | -€242 | |
| Total equity and liabilities | 10/49 | €23,625 | €14,759 | -€8,866 | -37.5% |
| Equity | 10/15 | €9,240 | €9,073 | -€167 | -1.8% |
| Reserves | 13 | €9,240 | €9,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,180 | €8,180 | = | 0.0% |
| Other | 1319 | €8,180 | €8,180 | = | 0.0% |
| Distributable reserves | 133 | €1,060 | €1,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€167 | -€167 | |
| Amounts payable | 17/49 | €14,385 | €5,686 | -€8,699 | -60.5% |
| Amounts payable within one year | 42/48 | €14,385 | €5,686 | -€8,699 | -60.5% |
| Trade debts | 44 | €3,822 | €2,517 | -€1,305 | -34.1% |
| Suppliers | 440/4 | €3,822 | €2,517 | -€1,305 | -34.1% |
| Taxes, remuneration and social security | 45 | €6,228 | €1,265 | -€4,963 | -79.7% |
| Taxes | 450/3 | €6,228 | €1,265 | -€4,963 | -79.7% |
| Other amounts payable | 47/48 | €4,335 | €1,904 | -€2,431 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €642 | +€236 | +58.1% |
| Other operating charges | 640/8 | €1,706 | €1,631 | -€75 | -4.4% |
| Gross operating margin | 9900 | €14,213 | €2,440 | -€11,773 | -82.8% |
| Operating profit (loss) | 9901 | €12,101 | €167 | -€11,934 | -98.6% |
| Financial charges | 65/66B | €271 | €265 | -€6 | -2.2% |
| Recurring financial charges | 65 | €271 | €265 | -€6 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €11,830 | -€98 | -€11,928 | |
| Income taxes | 67/77 | €4,178 | €69 | -€4,109 | -98.3% |
| Profit (loss) for the period | 9904 | €7,652 | -€167 | -€7,819 | |
| Transfer from tax-exempt reserves | 789 | €773 | - | -€773 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,425 | -€167 | -€8,592 |
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.