WILCAL: 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.
WILCAL
Largest movements
- Tangible fixed assets -€17,456
down €17,456 (-3.9%), from €448,419 to €430,963
- Cash -€16,871
down €16,871 (-57.1%), from €29,554 to €12,683
mainly Net result for the year (-€16,797) and Other debts (-€16,541)
- Other debts -€16,541
down €16,541 (-3.9%), from €427,145 to €410,604
- Profit (loss) carried forward -€13,634
down €13,634 (-264.0%), from -€5,164 to -€18,798
- Financial charges -€56,127
down €56,127 (-98.3%), from €57,124 to €997
- Other operating charges +€163
up €163 (+2.6%), from €6,330 to €6,493
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 | €541,286 | €506,003 | -€35,283 | -6.5% |
| Fixed assets | 21/28 | €448,419 | €430,963 | -€17,456 | -3.9% |
| Tangible fixed assets | 22/27 | €448,419 | €430,963 | -€17,456 | -3.9% |
| Land and buildings | 22 | €448,419 | €430,963 | -€17,456 | -3.9% |
| Current assets | 29/58 | €92,867 | €75,040 | -€17,827 | -19.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €63,118 | €62,150 | -€968 | -1.5% |
| Cash at bank and in hand | 54/58 | €29,554 | €12,683 | -€16,871 | -57.1% |
| Deferred charges and accrued income | 490/1 | €195 | €207 | +€12 | +6.3% |
| Total equity and liabilities | 10/49 | €541,286 | €506,003 | -€35,283 | -6.5% |
| Equity | 10/15 | €95,500 | €78,703 | -€16,797 | -17.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €39,164 | €36,001 | -€3,163 | -8.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,014 | €29,851 | -€3,163 | -9.6% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€5,164 | -€18,798 | -€13,634 | -264.0% |
| Provisions and deferred taxes | 16 | €18,508 | €16,696 | -€1,812 | -9.8% |
| Deferred taxes | 168 | €18,508 | €16,696 | -€1,812 | -9.8% |
| Amounts payable | 17/49 | €427,278 | €410,604 | -€16,674 | -3.9% |
| Amounts payable within one year | 42/48 | €427,278 | €410,604 | -€16,674 | -3.9% |
| Trade debts | 44 | €133 | €0 | -€133 | -100.0% |
| Suppliers | 440/4 | €133 | €0 | -€133 | -100.0% |
| Other amounts payable | 47/48 | €427,145 | €410,604 | -€16,541 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,462 | €17,456 | -€6 | 0.0% |
| Other operating charges | 640/8 | €6,330 | €6,493 | +€163 | +2.6% |
| Gross operating margin | 9900 | €6,303 | €6,337 | +€34 | +0.5% |
| Operating profit (loss) | 9901 | -€17,490 | -€17,612 | -€122 | -0.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €57,124 | €997 | -€56,127 | -98.3% |
| Recurring financial charges | 65 | €57,124 | €997 | -€56,127 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€74,614 | -€18,609 | +€56,005 | +75.1% |
| Transfer from deferred taxes | 780 | €1,812 | €1,812 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€72,802 | -€16,797 | +€56,005 | +76.9% |
| Transfer from tax-exempt reserves | 789 | €3,163 | €3,163 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,639 | -€13,634 | +€56,005 | +80.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.