WILANN: 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.
WILANN
Largest movements
- Cash +€11,299
up €11,299 (+77.0%), from €14,676 to €25,975
mainly Net result for the year (+€8,627) and Depreciation (+€3,098)
- Tangible fixed assets -€2,784
down €2,784 (-31.7%), from €8,783 to €5,998
of which Other tangible fixed assets: -€2,066
- Stocks and contracts +€2,721
up €2,721 (+1.6%), from €172,689 to €175,411
- Reserves +€8,627
up €8,627 (+5.1%), from €169,865 to €178,493
of which Distributable reserves: +€8,627
- Gross operating margin +€30,750
up €30,750, from -€11,161 to €19,589
- Taxes +€4,723
up €4,723 (+2,242%), from €211 to €4,934
- Depreciation -€1,869
down €1,869 (-37.6%), from €4,967 to €3,098
- Financial charges -€693
down €693 (-34.1%), from €2,030 to €1,337
- Other operating charges +€375
up €375 (+29.3%), from €1,280 to €1,654
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 | €207,384 | €216,036 | +€8,651 | +4.2% |
| Fixed assets | 21/28 | €11,866 | €8,768 | -€3,098 | -26.1% |
| Intangible fixed assets | 21 | €3,083 | €2,769 | -€314 | -10.2% |
| Tangible fixed assets | 22/27 | €8,783 | €5,998 | -€2,784 | -31.7% |
| Plant, machinery and equipment | 23 | €1,818 | €1,100 | -€718 | -39.5% |
| Other tangible fixed assets | 26 | €6,964 | €4,899 | -€2,066 | -29.7% |
| Current assets | 29/58 | €195,518 | €207,268 | +€11,750 | +6.0% |
| Stocks and contracts in progress | 3 | €172,689 | €175,411 | +€2,721 | +1.6% |
| Stocks | 30/36 | €172,689 | €175,411 | +€2,721 | +1.6% |
| Amounts receivable within one year | 40/41 | €4,802 | €2,762 | -€2,040 | -42.5% |
| Other amounts receivable | 41 | €4,802 | €2,762 | -€2,040 | -42.5% |
| Cash at bank and in hand | 54/58 | €14,676 | €25,975 | +€11,299 | +77.0% |
| Deferred charges and accrued income | 490/1 | €3,351 | €3,120 | -€231 | -6.9% |
| Total equity and liabilities | 10/49 | €207,384 | €216,036 | +€8,651 | +4.2% |
| Equity | 10/15 | €188,457 | €197,085 | +€8,627 | +4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €169,865 | €178,493 | +€8,627 | +5.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,545 | €9,545 | = | 0.0% |
| Distributable reserves | 133 | €160,320 | €168,948 | +€8,627 | +5.4% |
| Amounts payable | 17/49 | €18,927 | €18,951 | +€24 | +0.1% |
| Amounts payable after more than one year | 17 | €757 | €0 | -€757 | -100% |
| Financial debts | 170/4 | €757 | €0 | -€757 | -100% |
| Amounts payable within one year | 42/48 | €18,004 | €18,951 | +€947 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €1,752 | €757 | -€995 | -56.8% |
| Trade debts | 44 | €11,366 | €12,445 | +€1,079 | +9.5% |
| Suppliers | 440/4 | €11,366 | €12,445 | +€1,079 | +9.5% |
| Taxes, remuneration and social security | 45 | €4,886 | €5,749 | +€863 | +17.7% |
| Taxes | 450/3 | €4,886 | €5,749 | +€863 | +17.7% |
| Accrued charges and deferred income | 492/3 | €167 | €0 | -€167 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,967 | €3,098 | -€1,869 | -37.6% |
| Other operating charges | 640/8 | €1,280 | €1,654 | +€375 | +29.3% |
| Gross operating margin | 9900 | -€11,161 | €19,589 | +€30,750 | |
| Operating profit (loss) | 9901 | -€17,408 | €14,837 | +€32,245 | |
| Financial income | 75/76B | €2 | €61 | +€60 | +3,612% |
| Recurring financial income | 75 | €2 | €61 | +€60 | +3,612% |
| Financial charges | 65/66B | €2,030 | €1,337 | -€693 | -34.1% |
| Recurring financial charges | 65 | €2,030 | €1,337 | -€693 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,436 | €13,561 | +€32,997 | |
| Income taxes | 67/77 | €211 | €4,934 | +€4,723 | +2,242% |
| Profit (loss) for the period | 9904 | -€19,646 | €8,627 | +€28,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,646 | €8,627 | +€28,274 |
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.