WILAN: 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.
WILAN
Largest movements
- Current investments -€1.5m
no longer reported in 2025 (was €1.5m)
- Cash +€1.4m
up €1.4m (+576.1%), from €250,320 to €1.7m
mainly Current investments (+€1.5m) and Depreciation (+€45,923)
- Tangible fixed assets -€43,723
down €43,723 (-8.7%), from €504,442 to €460,719
of which Land and buildings: -€34,890
- Profit (loss) carried forward -€74,617
down €74,617 (-7.0%), from €1.1m to €994,184
- Financial income -€66,185
down €66,185 (-78.6%), from €84,221 to €18,036
- Taxes +€30,477
up €30,477 (+131.0%), from €23,266 to €53,743
- Depreciation -€22,854
down €22,854 (-33.2%), from €68,777 to €45,923
- Other operating charges +€1,426
up €1,426 (+12.1%), from €11,822 to €13,248
- Gross operating margin +€1,116
up €1,116 (+5.4%), from €20,486 to €21,602
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 | €2,287,745 | €2,197,157 | -€90,588 | -4.0% |
| Fixed assets | 21/28 | €506,442 | €462,719 | -€43,723 | -8.6% |
| Tangible fixed assets | 22/27 | €504,442 | €460,719 | -€43,723 | -8.7% |
| Land and buildings | 22 | €494,297 | €459,407 | -€34,890 | -7.1% |
| Plant, machinery and equipment | 23 | €1,620 | €829 | -€790 | -48.8% |
| Furniture and vehicles | 24 | €8,526 | €483 | -€8,043 | -94.3% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €1,781,303 | €1,734,438 | -€46,865 | -2.6% |
| Amounts receivable within one year | 40/41 | €30,983 | €39,878 | +€8,895 | +28.7% |
| Other amounts receivable | 41 | €30,983 | €39,878 | +€8,895 | +28.7% |
| Current investments | 50/53 | €1,500,000 | - | -€1.5m | |
| Cash at bank and in hand | 54/58 | €250,320 | €1,692,475 | +€1.4m | +576.1% |
| Deferred charges and accrued income | 490/1 | - | €2,085 | +€2,085 | |
| Total equity and liabilities | 10/49 | €2,287,745 | €2,197,157 | -€90,588 | -4.0% |
| Equity | 10/15 | €2,238,547 | €2,163,929 | -€74,617 | -3.3% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €996,220 | €996,220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €161,552 | €161,552 | = | 0.0% |
| Legal reserve | 130 | €161,552 | €161,552 | = | 0.0% |
| Distributable reserves | 133 | €834,668 | €834,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,068,801 | €994,184 | -€74,617 | -7.0% |
| Amounts payable | 17/49 | €49,199 | €33,228 | -€15,971 | -32.5% |
| Amounts payable after more than one year | 17 | €33,145 | €17,278 | -€15,867 | -47.9% |
| Financial debts | 170/4 | €26,578 | €10,710 | -€15,867 | -59.7% |
| Other amounts payable | 178/9 | €6,567 | €6,567 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,054 | €15,950 | -€103 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €15,633 | €15,867 | +€235 | +1.5% |
| Trade debts | 44 | €421 | €83 | -€338 | -80.3% |
| Suppliers | 440/4 | €421 | €83 | -€338 | -80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,777 | €45,923 | -€22,854 | -33.2% |
| Other operating charges | 640/8 | €11,822 | €13,248 | +€1,426 | +12.1% |
| Gross operating margin | 9900 | €20,486 | €21,602 | +€1,116 | +5.4% |
| Operating profit (loss) | 9901 | -€60,113 | -€37,569 | +€22,545 | +37.5% |
| Financial income | 75/76B | €84,221 | €18,036 | -€66,185 | -78.6% |
| Recurring financial income | 75 | €84,221 | €18,036 | -€66,185 | -78.6% |
| Financial charges | 65/66B | €1,586 | €1,342 | -€244 | -15.4% |
| Recurring financial charges | 65 | €1,586 | €1,342 | -€244 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €22,521 | -€20,875 | -€43,396 | |
| Income taxes | 67/77 | €23,266 | €53,743 | +€30,477 | +131.0% |
| Profit (loss) for the period | 9904 | -€745 | -€74,617 | -€73,872 | -9915.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€745 | -€74,617 | -€73,872 | -9915.5% |
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 30 September 2026 via checked.be.