WILCA: 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.
WILCA
Largest movements
- Cash +€62,929
up €62,929 (+29.4%), from €214,310 to €277,239
mainly Net result for the year (+€87,944) and Depreciation (+€29,870)
- Tangible fixed assets -€26,500
down €26,500 (-28.5%), from €93,118 to €66,618
of which Furniture and vehicles: -€27,747
- Receivables within one year +€18,682
up €18,682 (+40.5%), from €46,174 to €64,856
of which Trade receivables: +€16,563
- Reserves +€48,882
up €48,882 (+15.8%), from €309,455 to €358,337
of which Distributable reserves: +€48,882
- Tax, wage and social debts +€6,872
up €6,872 (+1157.7%), from €594 to €7,466
of which Taxes: +€6,912
- Gross operating margin +€37,852
up €37,852 (+24.6%), from €153,793 to €191,645
- Taxes +€9,978
up €9,978 (+31.2%), from €31,958 to €41,936
- Financial income -€4,308
down €4,308 (-88.5%), from €4,869 to €561
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 | €361,186 | €417,229 | +€56,043 | +15.5% |
| Fixed assets | 21/28 | €93,118 | €66,618 | -€26,500 | -28.5% |
| Tangible fixed assets | 22/27 | €93,118 | €66,618 | -€26,500 | -28.5% |
| Plant, machinery and equipment | 23 | €3,513 | €4,761 | +€1,247 | +35.5% |
| Furniture and vehicles | 24 | €89,605 | €61,857 | -€27,747 | -31.0% |
| Current assets | 29/58 | €268,068 | €350,611 | +€82,543 | +30.8% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,174 | €64,856 | +€18,682 | +40.5% |
| Trade receivables | 40 | €34,925 | €51,487 | +€16,563 | +47.4% |
| Other amounts receivable | 41 | €11,249 | €13,368 | +€2,119 | +18.8% |
| Cash at bank and in hand | 54/58 | €214,310 | €277,239 | +€62,929 | +29.4% |
| Deferred charges and accrued income | 490/1 | €5,084 | €6,016 | +€932 | +18.3% |
| Total equity and liabilities | 10/49 | €361,186 | €417,229 | +€56,043 | +15.5% |
| Equity | 10/15 | €354,281 | €403,163 | +€48,882 | +13.8% |
| Contributions | 10/11 | €6,222 | €6,222 | = | 0.0% |
| Reserves | 13 | €309,455 | €358,337 | +€48,882 | +15.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €307,596 | €356,478 | +€48,882 | +15.9% |
| Profit (loss) carried forward | 14 | €38,603 | €38,603 | = | 0.0% |
| Amounts payable | 17/49 | €6,905 | €14,066 | +€7,161 | +103.7% |
| Amounts payable within one year | 42/48 | €6,905 | €14,066 | +€7,161 | +103.7% |
| Trade debts | 44 | €3,088 | €6,303 | +€3,214 | +104.1% |
| Suppliers | 440/4 | €3,088 | €6,303 | +€3,214 | +104.1% |
| Taxes, remuneration and social security | 45 | €594 | €7,466 | +€6,872 | +1157.7% |
| Taxes | 450/3 | €554 | €7,466 | +€6,912 | +1248.8% |
| Remuneration and social security | 454/9 | €40 | - | -€40 | |
| Other amounts payable | 47/48 | €3,223 | €297 | -€2,926 | -90.8% |
| Remuneration, social security and pensions | 62 | €29,099 | €29,766 | +€667 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,261 | €29,870 | +€609 | +2.1% |
| Other operating charges | 640/8 | €1,828 | €2,162 | +€334 | +18.3% |
| Gross operating margin | 9900 | €153,793 | €191,645 | +€37,852 | +24.6% |
| Operating profit (loss) | 9901 | €93,606 | €129,848 | +€36,242 | +38.7% |
| Financial income | 75/76B | €4,869 | €561 | -€4,308 | -88.5% |
| Recurring financial income | 75 | €4,869 | €561 | -€4,308 | -88.5% |
| Financial charges | 65/66B | €234 | €528 | +€295 | +126.2% |
| Recurring financial charges | 65 | €234 | €528 | +€295 | +126.2% |
| Profit (loss) for the period before taxes | 9903 | €98,241 | €129,880 | +€31,639 | +32.2% |
| Income taxes | 67/77 | €31,958 | €41,936 | +€9,978 | +31.2% |
| Profit (loss) for the period | 9904 | €66,283 | €87,944 | +€21,661 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,283 | €87,944 | +€21,661 | +32.7% |
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 11 October 2026 via checked.be.