WILFRI: 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.
WILFRI
Largest movements
- Tangible fixed assets -€14,925
down €14,925 (-3.0%), from €497,127 to €482,202
of which Land and buildings: -€17,683
- Cash -€6,410
down €6,410 (-33.2%), from €19,282 to €12,872
mainly Net result for the year (-€39,883) and Investment in fixed assets (net) (-€3,721)
- Profit (loss) carried forward -€39,883
down €39,883 (-24.5%), from -€163,097 to -€202,980
- Other debts +€16,186
up €16,186 (+5.5%), from €293,890 to €310,076
- Gross operating margin -€6,440
down €6,440 (-61.6%), from €10,452 to €4,012
- Financial charges -€1,810
down €1,810 (-8.0%), from €22,717 to €20,906
- Other operating charges +€378
up €378 (+9.5%), from €3,963 to €4,342
- Depreciation +€193
up €193 (+1.0%), from €18,454 to €18,647
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 | €519,394 | €495,424 | -€23,970 | -4.6% |
| Fixed assets | 21/28 | €497,477 | €482,552 | -€14,925 | -3.0% |
| Tangible fixed assets | 22/27 | €497,127 | €482,202 | -€14,925 | -3.0% |
| Land and buildings | 22 | €494,160 | €476,477 | -€17,683 | -3.6% |
| Plant, machinery and equipment | 23 | €2,967 | €5,725 | +€2,758 | +92.9% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €21,917 | €12,872 | -€9,045 | -41.3% |
| Amounts receivable within one year | 40/41 | €2,635 | €0 | -€2,635 | -100.0% |
| Other amounts receivable | 41 | €2,635 | €0 | -€2,635 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,282 | €12,872 | -€6,410 | -33.2% |
| Total equity and liabilities | 10/49 | €519,394 | €495,424 | -€23,970 | -4.6% |
| Equity | 10/15 | €217,256 | €177,373 | -€39,883 | -18.4% |
| Contributions | 10/11 | €218,503 | €218,503 | = | 0.0% |
| Capital | 10 | €218,503 | €218,503 | = | 0.0% |
| Issued capital | 100 | €218,503 | €218,503 | = | 0.0% |
| Reserves | 13 | €161,850 | €161,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €81,850 | €81,850 | = | 0.0% |
| Legal reserve | 130 | €81,850 | €81,850 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,097 | -€202,980 | -€39,883 | -24.5% |
| Amounts payable | 17/49 | €302,138 | €318,050 | +€15,913 | +5.3% |
| Amounts payable within one year | 42/48 | €300,692 | €316,480 | +€15,788 | +5.3% |
| Trade debts | 44 | €0 | €146 | +€146 | |
| Suppliers | 440/4 | €0 | €146 | +€146 | |
| Taxes, remuneration and social security | 45 | €6,801 | €6,258 | -€543 | -8.0% |
| Taxes | 450/3 | €6,801 | €6,258 | -€543 | -8.0% |
| Other amounts payable | 47/48 | €293,890 | €310,076 | +€16,186 | +5.5% |
| Accrued charges and deferred income | 492/3 | €1,446 | €1,570 | +€124 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,454 | €18,647 | +€193 | +1.0% |
| Other operating charges | 640/8 | €3,963 | €4,342 | +€378 | +9.5% |
| Gross operating margin | 9900 | €10,452 | €4,012 | -€6,440 | -61.6% |
| Operating profit (loss) | 9901 | -€11,965 | -€18,977 | -€7,011 | -58.6% |
| Financial charges | 65/66B | €22,717 | €20,906 | -€1,810 | -8.0% |
| Recurring financial charges | 65 | €22,717 | €20,906 | -€1,810 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,682 | -€39,883 | -€5,201 | -15.0% |
| Profit (loss) for the period | 9904 | -€34,682 | -€39,883 | -€5,201 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,682 | -€39,883 | -€5,201 | -15.0% |
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 6 October 2026 via checked.be.