Wilfra ID & E: 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.
Wilfra ID & E
Largest movements
- Tangible fixed assets -€784,525
down €784,525 (-66.3%), from €1.2m to €399,434
of which Land and buildings: -€812,303
- Cash -€296,392
down €296,392 (-39.6%), from €748,010 to €451,619
mainly Contributions, distributions and other (-€721,277) and Stocks and contracts (-€155,601)
- Stocks and contracts +€155,601
up €155,601 (+117%), from €132,883 to €288,484
of which Contracts in progress: +€130,497
- Receivables within one year -€111,754
down €111,754 (-17.7%), from €632,663 to €520,909
of which Trade receivables: -€488,565
- Reserves -€650,551
down €650,551 (-35.4%), from €1.8m to €1.2m
of which Distributable reserves: -€641,385
- Tax, wage and social debts -€123,113
down €123,113 (-41.4%), from €297,051 to €173,938
of which Taxes: -€128,950
- Profit (loss) carried forward -€116,082
down €116,082, from €0 to -€116,082
- Debts after one year -€94,004
down €94,004 (-30.5%), from €308,576 to €214,573
- Contributions -€72,826
down €72,826 (-36.4%), from €200,000 to €127,174
- Gross operating margin -€706,280
down €706,280 (-40.5%), from €1.7m to €1.0m
- Taxes -€164,324
down €164,324 (-99.0%), from €166,002 to €1,679
- Depreciation -€52,621
down €52,621 (-25.9%), from €203,206 to €150,585
- Staff costs -€23,058
down €23,058 (-2.3%), from €999,605 to €976,547
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 | €2,980,697 | €1,917,700 | -€1.1m | -35.7% |
| Fixed assets | 21/28 | €1,183,959 | €399,434 | -€784,525 | -66.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,183,959 | €399,434 | -€784,525 | -66.3% |
| Land and buildings | 22 | €848,573 | €36,270 | -€812,303 | -95.7% |
| Plant, machinery and equipment | 23 | €179,519 | €108,489 | -€71,030 | -39.6% |
| Furniture and vehicles | 24 | €155,868 | €113,282 | -€42,586 | -27.3% |
| Other tangible fixed assets | 26 | - | €141,394 | +€141,394 | |
| Current assets | 29/58 | €1,796,737 | €1,518,266 | -€278,471 | -15.5% |
| Stocks and contracts in progress | 3 | €132,883 | €288,484 | +€155,601 | +117% |
| Stocks | 30/36 | €111,858 | €136,962 | +€25,104 | +22.4% |
| Contracts in progress | 37 | €21,025 | €151,522 | +€130,497 | +621% |
| Amounts receivable within one year | 40/41 | €632,663 | €520,909 | -€111,754 | -17.7% |
| Trade receivables | 40 | €630,840 | €142,275 | -€488,565 | -77.4% |
| Other amounts receivable | 41 | €1,823 | €378,635 | +€376,812 | +20,668% |
| Current investments | 50/53 | €251,562 | €251,562 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €748,010 | €451,619 | -€296,392 | -39.6% |
| Deferred charges and accrued income | 490/1 | €31,619 | €5,692 | -€25,927 | -82.0% |
| Total equity and liabilities | 10/49 | €2,980,697 | €1,917,700 | -€1.1m | -35.7% |
| Equity | 10/15 | €2,040,219 | €1,200,760 | -€839,459 | -41.1% |
| Contributions | 10/11 | €200,000 | €127,174 | -€72,826 | -36.4% |
| Capital | 10 | €200,000 | €127,174 | -€72,826 | -36.4% |
| Issued capital | 100 | €200,000 | €127,174 | -€72,826 | -36.4% |
| Reserves | 13 | €1,840,219 | €1,189,668 | -€650,551 | -35.4% |
| Non-distributable reserves | 130/1 | €20,000 | €12,935 | -€7,065 | -35.3% |
| Legal reserve | 130 | €20,000 | €12,935 | -€7,065 | -35.3% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,614 | €2,514 | -€2,100 | -45.5% |
| Distributable reserves | 133 | €1,815,605 | €1,174,219 | -€641,385 | -35.3% |
| Profit (loss) carried forward | 14 | €0 | -€116,082 | -€116,082 | |
| Provisions and deferred taxes | 16 | €92,877 | €92,177 | -€700 | -0.8% |
| Provisions for liabilities and charges | 160/5 | €91,339 | €91,339 | = | 0.0% |
| Pensions and similar obligations | 160 | €91,339 | €91,339 | = | 0.0% |
| Deferred taxes | 168 | €1,538 | €838 | -€700 | -45.5% |
| Amounts payable | 17/49 | €847,601 | €624,763 | -€222,838 | -26.3% |
| Amounts payable after more than one year | 17 | €308,576 | €214,573 | -€94,004 | -30.5% |
| Financial debts | 170/4 | €308,576 | €214,573 | -€94,004 | -30.5% |
| Amounts payable within one year | 42/48 | €539,024 | €410,191 | -€128,834 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €93,223 | €94,004 | +€781 | +0.8% |
| Trade debts | 44 | €132,126 | €120,250 | -€11,876 | -9.0% |
| Suppliers | 440/4 | €94,683 | €120,250 | +€25,567 | +27.0% |
| Bills of exchange payable | 441 | €37,442 | €0 | -€37,442 | -100% |
| Taxes, remuneration and social security | 45 | €297,051 | €173,938 | -€123,113 | -41.4% |
| Taxes | 450/3 | €176,157 | €47,206 | -€128,950 | -73.2% |
| Remuneration and social security | 454/9 | €120,894 | €126,731 | +€5,837 | +4.8% |
| Other amounts payable | 47/48 | €16,626 | €21,999 | +€5,374 | +32.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €8,612 | €124 | -€8,488 | -98.6% |
| Remuneration, social security and pensions | 62 | €999,605 | €976,547 | -€23,058 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,206 | €150,585 | -€52,621 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,682 | €0 | -€8,682 | -100% |
| Other operating charges | 640/8 | €42,057 | €46,582 | +€4,525 | +10.8% |
| Gross operating margin | 9900 | €1,744,767 | €1,038,487 | -€706,280 | -40.5% |
| Operating profit (loss) | 9901 | €491,218 | -€135,227 | -€626,445 | |
| Financial income | 75/76B | €24,036 | €24,592 | +€556 | +2.3% |
| Recurring financial income | 75 | €24,036 | €24,592 | +€556 | +2.3% |
| Financial charges | 65/66B | €14,003 | €6,569 | -€7,434 | -53.1% |
| Recurring financial charges | 65 | €14,003 | €6,569 | -€7,434 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €501,251 | -€117,204 | -€618,455 | |
| Transfer from deferred taxes | 780 | €700 | €700 | = | 0.0% |
| Income taxes | 67/77 | €166,002 | €1,679 | -€164,324 | -99.0% |
| Profit (loss) for the period | 9904 | €335,949 | -€118,182 | -€454,131 | |
| Transfer from tax-exempt reserves | 789 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €338,049 | -€116,082 | -€454,131 |
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 15 October 2026 via checked.be.