WILGENHOEVE: 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.
WILGENHOEVE
Largest movements
- Current investments +€18,544
up €18,544 (+20.4%), from €90,940 to €109,484
- Tangible fixed assets -€15,688
down €15,688 (-20.4%), from €76,948 to €61,261
of which Plant, machinery and equipment: -€10,614
- Stocks and contracts +€4,094
up €4,094 (+116%), from €3,534 to €7,628
- Cash -€3,728
down €3,728 (-13.5%), from €27,575 to €23,847
mainly Current investments (-€18,544) and Contributions, distributions and other (-€17,846)
- Receivables within one year -€3,408
down €3,408 (-42.9%), from €7,942 to €4,534
of which Trade receivables: -€6,553
- Other debts +€18,793
up €18,793 (+61.1%), from €30,769 to €49,562
- Tax, wage and social debts -€12,219
down €12,219 (-41.8%), from €29,217 to €16,998
of which Remuneration and social security: -€10,421
- Reserves -€4,892
down €4,892 (-3.7%), from €132,366 to €127,474
of which Distributable reserves: -€4,892
- Trade debts -€4,353
down €4,353 (-31.8%), from €13,681 to €9,328
- Gross operating margin -€23,616
down €23,616 (-10.8%), from €217,756 to €194,140
- Staff costs -€6,795
down €6,795 (-4.2%), from €160,291 to €153,496
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 | €224,633 | €221,962 | -€2,671 | -1.2% |
| Fixed assets | 21/28 | €76,948 | €61,261 | -€15,688 | -20.4% |
| Tangible fixed assets | 22/27 | €76,948 | €61,261 | -€15,688 | -20.4% |
| Land and buildings | 22 | €29,638 | €23,295 | -€6,343 | -21.4% |
| Plant, machinery and equipment | 23 | €37,839 | €27,225 | -€10,614 | -28.1% |
| Furniture and vehicles | 24 | €9,472 | €10,741 | +€1,270 | +13.4% |
| Current assets | 29/58 | €147,685 | €160,701 | +€13,016 | +8.8% |
| Stocks and contracts in progress | 3 | €3,534 | €7,628 | +€4,094 | +116% |
| Stocks | 30/36 | €3,534 | €7,628 | +€4,094 | +116% |
| Amounts receivable within one year | 40/41 | €7,942 | €4,534 | -€3,408 | -42.9% |
| Trade receivables | 40 | €7,929 | €1,376 | -€6,553 | -82.6% |
| Other amounts receivable | 41 | €12 | €3,157 | +€3,145 | +26,124% |
| Current investments | 50/53 | €90,940 | €109,484 | +€18,544 | +20.4% |
| Cash at bank and in hand | 54/58 | €27,575 | €23,847 | -€3,728 | -13.5% |
| Deferred charges and accrued income | 490/1 | €17,695 | €15,209 | -€2,486 | -14.0% |
| Total equity and liabilities | 10/49 | €224,633 | €221,962 | -€2,671 | -1.2% |
| Equity | 10/15 | €150,966 | €146,074 | -€4,892 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,366 | €127,474 | -€4,892 | -3.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,670 | €9,670 | = | 0.0% |
| Distributable reserves | 133 | €122,697 | €117,805 | -€4,892 | -4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,667 | €75,888 | +€2,221 | +3.0% |
| Amounts payable within one year | 42/48 | €73,667 | €75,888 | +€2,221 | +3.0% |
| Trade debts | 44 | €13,681 | €9,328 | -€4,353 | -31.8% |
| Suppliers | 440/4 | €13,681 | €9,328 | -€4,353 | -31.8% |
| Taxes, remuneration and social security | 45 | €29,217 | €16,998 | -€12,219 | -41.8% |
| Taxes | 450/3 | €7,937 | €6,139 | -€1,798 | -22.7% |
| Remuneration and social security | 454/9 | €21,280 | €10,859 | -€10,421 | -49.0% |
| Other amounts payable | 47/48 | €30,769 | €49,562 | +€18,793 | +61.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €160,291 | €153,496 | -€6,795 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,308 | €20,261 | +€1,954 | +10.7% |
| Other operating charges | 640/8 | €674 | €1,058 | +€383 | +56.8% |
| Gross operating margin | 9900 | €217,756 | €194,140 | -€23,616 | -10.8% |
| Operating profit (loss) | 9901 | €38,483 | €19,325 | -€19,158 | -49.8% |
| Financial income | 75/76B | €328 | €294 | -€34 | -10.5% |
| Recurring financial income | 75 | €328 | €294 | -€34 | -10.5% |
| Financial charges | 65/66B | €2,900 | €1,329 | -€1,571 | -54.2% |
| Recurring financial charges | 65 | €2,900 | €1,329 | -€1,571 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €35,911 | €18,290 | -€17,621 | -49.1% |
| Income taxes | 67/77 | €3,227 | €5,336 | +€2,108 | +65.3% |
| Profit (loss) for the period | 9904 | €32,684 | €12,954 | -€19,730 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,684 | €12,954 | -€19,730 | -60.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.