WILCHAKOR: 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.
WILCHAKOR
Largest movements
- Cash +€32,629
up €32,629 (+25.2%), from €129,364 to €161,993
mainly Depreciation (+€49,530) and Net result for the year (+€37,182)
- Receivables within one year -€12,913
down €12,913 (-16.9%), from €76,269 to €63,356
of which Other amounts receivable: -€7,218
- Tangible fixed assets +€11,970
up €11,970 (+8.5%), from €140,706 to €152,676
of which Furniture and vehicles: +€17,569
- Current investments +€6,079
new in 2024: €6,079
- Stocks and contracts -€4,266
down €4,266 (-16.7%), from €25,594 to €21,328
- Reserves +€37,182
up €37,182 (+11.8%), from €316,222 to €353,403
- Depreciation +€12,120
up €12,120 (+32.4%), from €37,410 to €49,530
- Taxes -€4,224
down €4,224 (-20.2%), from €20,951 to €16,727
- Staff costs -€1,885
down €1,885 (-2.3%), from €82,728 to €80,843
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,588 | €406,528 | +€33,940 | +9.1% |
| Fixed assets | 21/28 | €140,706 | €152,676 | +€11,970 | +8.5% |
| Tangible fixed assets | 22/27 | €140,706 | €152,676 | +€11,970 | +8.5% |
| Land and buildings | 22 | €25,312 | €21,646 | -€3,666 | -14.5% |
| Plant, machinery and equipment | 23 | €6,535 | €4,602 | -€1,933 | -29.6% |
| Furniture and vehicles | 24 | €108,859 | €126,428 | +€17,569 | +16.1% |
| Current assets | 29/58 | €231,882 | €253,853 | +€21,971 | +9.5% |
| Stocks and contracts in progress | 3 | €25,594 | €21,328 | -€4,266 | -16.7% |
| Stocks | 30/36 | €25,594 | €21,328 | -€4,266 | -16.7% |
| Amounts receivable within one year | 40/41 | €76,269 | €63,356 | -€12,913 | -16.9% |
| Trade receivables | 40 | €37,631 | €31,936 | -€5,695 | -15.1% |
| Other amounts receivable | 41 | €38,638 | €31,419 | -€7,218 | -18.7% |
| Current investments | 50/53 | - | €6,079 | +€6,079 | |
| Cash at bank and in hand | 54/58 | €129,364 | €161,993 | +€32,629 | +25.2% |
| Deferred charges and accrued income | 490/1 | €655 | €1,097 | +€442 | +67.5% |
| Total equity and liabilities | 10/49 | €372,588 | €406,528 | +€33,940 | +9.1% |
| Equity | 10/15 | €322,922 | €360,103 | +€37,182 | +11.5% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €316,222 | €353,403 | +€37,182 | +11.8% |
| Distributable reserves | 133 | €316,222 | €353,403 | +€37,182 | +11.8% |
| Amounts payable | 17/49 | €49,666 | €46,425 | -€3,241 | -6.5% |
| Amounts payable within one year | 42/48 | €49,666 | €46,382 | -€3,284 | -6.6% |
| Trade debts | 44 | €13,507 | €9,878 | -€3,629 | -26.9% |
| Suppliers | 440/4 | €13,507 | €9,878 | -€3,629 | -26.9% |
| Taxes, remuneration and social security | 45 | €26,558 | €26,903 | +€345 | +1.3% |
| Taxes | 450/3 | €19,833 | €19,893 | +€60 | +0.3% |
| Remuneration and social security | 454/9 | €6,726 | €7,010 | +€284 | +4.2% |
| Other amounts payable | 47/48 | €9,601 | €9,601 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Remuneration, social security and pensions | 62 | €82,728 | €80,843 | -€1,885 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,410 | €49,530 | +€12,120 | +32.4% |
| Other operating charges | 640/8 | €635 | €1,192 | +€557 | +87.8% |
| Gross operating margin | 9900 | €185,290 | €185,532 | +€242 | +0.1% |
| Operating profit (loss) | 9901 | €64,517 | €53,966 | -€10,551 | -16.4% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €69 | €77 | +€8 | +11.1% |
| Recurring financial charges | 65 | €69 | €77 | +€8 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €64,448 | €53,909 | -€10,539 | -16.4% |
| Income taxes | 67/77 | €20,951 | €16,727 | -€4,224 | -20.2% |
| Profit (loss) for the period | 9904 | €43,497 | €37,182 | -€6,315 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,497 | €37,182 | -€6,315 | -14.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.