WILGEN: 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.
WILGEN
Largest movements
- Tangible fixed assets -€22,019
down €22,019 (-14.7%), from €149,803 to €127,784
of which Land and buildings: -€21,510
- Cash +€5,723
up €5,723 (+1360.4%), from €421 to €6,143
mainly Other debts (+€28,075) and Depreciation (+€22,019)
- Other debts +€28,075
up €28,075 (+54.7%), from €51,322 to €79,397
- Accrued charges and deferred income -€19,000
no longer reported in 2025 (was €19,000)
- Reserves -€18,348
down €18,348 (-62.0%), from €29,607 to €11,259
- Profit (loss) carried forward +€15,800
up €15,800 (+157.2%), from €10,052 to €25,852
- Current portion of long-term debt -€9,750
down €9,750 (-66.1%), from €14,760 to €5,010
- Depreciation +€9,560
up €9,560 (+76.7%), from €12,459 to €22,019
- Gross operating margin -€2,254
down €2,254 (-10.3%), from €21,941 to €19,687
- Other operating charges +€625
up €625 (+26.6%), from €2,347 to €2,973
- Taxes +€477
up €477 (+8.5%), from €5,599 to €6,076
- Financial charges -€228
down €228 (-37.1%), from €615 to €386
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 | €150,223 | €133,927 | -€16,296 | -10.8% |
| Fixed assets | 21/28 | €149,803 | €127,784 | -€22,019 | -14.7% |
| Tangible fixed assets | 22/27 | €149,803 | €127,784 | -€22,019 | -14.7% |
| Land and buildings | 22 | €147,282 | €125,771 | -€21,510 | -14.6% |
| Plant, machinery and equipment | 23 | €2,521 | €2,013 | -€509 | -20.2% |
| Current assets | 29/58 | €421 | €6,143 | +€5,723 | +1360.4% |
| Cash at bank and in hand | 54/58 | €421 | €6,143 | +€5,723 | +1360.4% |
| Total equity and liabilities | 10/49 | €150,223 | €133,927 | -€16,296 | -10.8% |
| Equity | 10/15 | €39,659 | €37,112 | -€2,548 | -6.4% |
| Reserves | 13 | €29,607 | €11,259 | -€18,348 | -62.0% |
| Tax-exempt reserves | 132 | €29,607 | €11,259 | -€18,348 | -62.0% |
| Profit (loss) carried forward | 14 | €10,052 | €25,852 | +€15,800 | +157.2% |
| Provisions and deferred taxes | 16 | €14,873 | €5,743 | -€9,130 | -61.4% |
| Deferred taxes | 168 | €14,873 | €5,743 | -€9,130 | -61.4% |
| Amounts payable | 17/49 | €95,691 | €91,073 | -€4,618 | -4.8% |
| Amounts payable after more than one year | 17 | €5,010 | - | -€5,010 | |
| Financial debts | 170/4 | €5,010 | - | -€5,010 | |
| Amounts payable within one year | 42/48 | €71,681 | €91,073 | +€19,392 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €14,760 | €5,010 | -€9,750 | -66.1% |
| Trade debts | 44 | - | €590 | +€590 | |
| Suppliers | 440/4 | - | €590 | +€590 | |
| Taxes, remuneration and social security | 45 | €5,599 | €6,076 | +€477 | +8.5% |
| Taxes | 450/3 | €5,599 | €6,076 | +€477 | +8.5% |
| Other amounts payable | 47/48 | €51,322 | €79,397 | +€28,075 | +54.7% |
| Accrued charges and deferred income | 492/3 | €19,000 | - | -€19,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,459 | €22,019 | +€9,560 | +76.7% |
| Other operating charges | 640/8 | €2,347 | €2,973 | +€625 | +26.6% |
| Gross operating margin | 9900 | €21,941 | €19,687 | -€2,254 | -10.3% |
| Operating profit (loss) | 9901 | €7,135 | -€5,304 | -€12,439 | |
| Financial income | 75/76B | - | €89 | +€89 | |
| Recurring financial income | 75 | - | €89 | +€89 | |
| Financial charges | 65/66B | €615 | €386 | -€228 | -37.1% |
| Recurring financial charges | 65 | €615 | €386 | -€228 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €6,520 | -€5,602 | -€12,122 | |
| Transfer from deferred taxes | 780 | €4,506 | €9,130 | +€4,624 | +102.6% |
| Income taxes | 67/77 | €5,599 | €6,076 | +€477 | +8.5% |
| Profit (loss) for the period | 9904 | €5,427 | -€2,548 | -€7,974 | |
| Transfer from tax-exempt reserves | 789 | €8,751 | €18,348 | +€9,597 | +109.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,177 | €15,800 | +€1,623 | +11.4% |
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 30 September 2026 via checked.be.