WILAR: 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.
WILAR
Largest movements
- Tangible fixed assets +€11,526
up €11,526 (+23332.3%), from €49 to €11,576
- Receivables within one year +€7,366
up €7,366 (+42.3%), from €17,399 to €24,765
of which Other amounts receivable: +€9,617
- Deferred charges and accrued income -€6,373
down €6,373 (-91.0%), from €7,000 to €627
- Cash -€1,321
down €1,321 (-81.5%), from €1,622 to €300
mainly Investment in fixed assets (net) (-€13,328) and Receivables within one year (-€7,366)
- Profit (loss) carried forward +€10,545
up €10,545 (+76.5%), from €13,781 to €24,326
- Short-term financial debts -€2,509
down €2,509 (-100.0%), from €2,509 to €0
- Current portion of long-term debt +€1,707
new in 2025: €1,707
- Debts after one year +€1,496
new in 2025: €1,496
- Tax, wage and social debts -€1,181
down €1,181 (-31.1%), from €3,799 to €2,619
of which Taxes: -€1,403
- Gross operating margin +€26,002
up €26,002, from -€11,949 to €14,053
- Depreciation +€1,433
up €1,433 (+389.6%), from €368 to €1,801
- Taxes +€1,206
up €1,206 (+751.4%), from €161 to €1,367
- Other operating charges -€960
down €960 (-79.6%), from €1,205 to €246
- Financial income -€222
down €222 (-33.5%), from €663 to €441
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 | €26,070 | €37,268 | +€11,198 | +43.0% |
| Fixed assets | 21/28 | €49 | €11,576 | +€11,526 | +23332.3% |
| Tangible fixed assets | 22/27 | €49 | €11,576 | +€11,526 | +23332.3% |
| Furniture and vehicles | 24 | €49 | €11,576 | +€11,526 | +23332.3% |
| Current assets | 29/58 | €26,021 | €25,692 | -€328 | -1.3% |
| Amounts receivable within one year | 40/41 | €17,399 | €24,765 | +€7,366 | +42.3% |
| Trade receivables | 40 | €8,960 | €6,709 | -€2,251 | -25.1% |
| Other amounts receivable | 41 | €8,438 | €18,056 | +€9,617 | +114.0% |
| Cash at bank and in hand | 54/58 | €1,622 | €300 | -€1,321 | -81.5% |
| Deferred charges and accrued income | 490/1 | €7,000 | €627 | -€6,373 | -91.0% |
| Total equity and liabilities | 10/49 | €26,070 | €37,268 | +€11,198 | +43.0% |
| Equity | 10/15 | €16,781 | €27,326 | +€10,545 | +62.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,781 | €24,326 | +€10,545 | +76.5% |
| Amounts payable | 17/49 | €9,289 | €9,942 | +€653 | +7.0% |
| Amounts payable after more than one year | 17 | - | €1,496 | +€1,496 | |
| Financial debts | 170/4 | - | €1,496 | +€1,496 | |
| Amounts payable within one year | 42/48 | €9,289 | €8,445 | -€844 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,707 | +€1,707 | |
| Financial debts | 43 | €2,509 | €0 | -€2,509 | -100.0% |
| Credit institutions | 430/8 | €2,509 | €0 | -€2,509 | -100.0% |
| Trade debts | 44 | €2,981 | €4,119 | +€1,138 | +38.2% |
| Suppliers | 440/4 | €2,981 | €4,119 | +€1,138 | +38.2% |
| Taxes, remuneration and social security | 45 | €3,799 | €2,619 | -€1,181 | -31.1% |
| Taxes | 450/3 | €1,403 | €0 | -€1,403 | -100.0% |
| Remuneration and social security | 454/9 | €2,397 | €2,619 | +€222 | +9.3% |
| Non-recurring operating income | 76A | €60 | €0 | -€60 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368 | €1,801 | +€1,433 | +389.6% |
| Other operating charges | 640/8 | €1,205 | €246 | -€960 | -79.6% |
| Gross operating margin | 9900 | -€11,949 | €14,053 | +€26,002 | |
| Operating profit (loss) | 9901 | -€13,522 | €12,006 | +€25,528 | |
| Financial income | 75/76B | €663 | €441 | -€222 | -33.5% |
| Recurring financial income | 75 | €663 | €441 | -€222 | -33.5% |
| Financial charges | 65/66B | €387 | €536 | +€148 | +38.2% |
| Recurring financial charges | 65 | €387 | €536 | +€148 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,247 | €11,912 | +€25,158 | |
| Income taxes | 67/77 | €161 | €1,367 | +€1,206 | +751.4% |
| Profit (loss) for the period | 9904 | -€13,407 | €10,545 | +€23,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,407 | €10,545 | +€23,952 |
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 1 October 2026 via checked.be.