WILGENHOF: 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.
WILGENHOF
Largest movements
- Receivables within one year +€551,245
up €551,245 (+12526.9%), from €4,400 to €555,646
of which Trade receivables: +€538,073
- Stocks and contracts +€130,340
up €130,340, from €0 to €130,340
- Tangible fixed assets +€79,065
up €79,065 (+11.5%), from €688,559 to €767,624
of which Plant, machinery and equipment: +€146,644
- Current investments -€75,000
down €75,000 (-10.7%), from €700,000 to €625,000
- Cash -€64,534
down €64,534 (-20.9%), from €309,331 to €244,797
mainly Receivables within one year (-€551,245) and Investment in fixed assets (net) (-€215,974)
- Reserves +€523,778
up €523,778 (+55.7%), from €940,598 to €1.5m
of which Distributable reserves: +€323,385
- Trade debts +€116,504
up €116,504 (+85.7%), from €135,971 to €252,475
- Gross operating margin -€269,568
down €269,568 (-21.3%), from €1.3m to €998,035
- Taxes -€60,206
down €60,206 (-20.1%), from €299,313 to €239,107
- Depreciation -€53,481
down €53,481 (-27.3%), from €195,665 to €142,184
- Financial charges -€29,116
down €29,116 (-48.1%), from €60,542 to €31,427
- Other operating charges -€20,807
down €20,807 (-68.9%), from €30,210 to €9,403
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 | €1,741,502 | €2,364,605 | +€623,103 | +35.8% |
| Fixed assets | 21/28 | €725,378 | €799,167 | +€73,790 | +10.2% |
| Intangible fixed assets | 21 | €36,819 | €31,543 | -€5,276 | -14.3% |
| Tangible fixed assets | 22/27 | €688,559 | €767,624 | +€79,065 | +11.5% |
| Land and buildings | 22 | €617,921 | €524,976 | -€92,944 | -15.0% |
| Plant, machinery and equipment | 23 | €66,671 | €213,315 | +€146,644 | +220.0% |
| Furniture and vehicles | 24 | €3,967 | €29,333 | +€25,366 | +639.4% |
| Current assets | 29/58 | €1,016,124 | €1,565,438 | +€549,314 | +54.1% |
| Stocks and contracts in progress | 3 | €0 | €130,340 | +€130,340 | |
| Stocks | 30/36 | €0 | €130,340 | +€130,340 | |
| Amounts receivable within one year | 40/41 | €4,400 | €555,646 | +€551,245 | +12526.9% |
| Trade receivables | 40 | €4,100 | €542,173 | +€538,073 | +13122.2% |
| Other amounts receivable | 41 | €300 | €13,473 | +€13,173 | +4390.8% |
| Current investments | 50/53 | €700,000 | €625,000 | -€75,000 | -10.7% |
| Cash at bank and in hand | 54/58 | €309,331 | €244,797 | -€64,534 | -20.9% |
| Deferred charges and accrued income | 490/1 | €2,393 | €9,655 | +€7,262 | +303.5% |
| Total equity and liabilities | 10/49 | €1,741,502 | €2,364,605 | +€623,103 | +35.8% |
| Equity | 10/15 | €1,061,525 | €1,579,658 | +€518,133 | +48.8% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €940,598 | €1,464,376 | +€523,778 | +55.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €224,500 | €424,893 | +€200,393 | +89.3% |
| Distributable reserves | 133 | €716,098 | €1,039,483 | +€323,385 | +45.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €15,928 | €10,282 | -€5,646 | -35.4% |
| Provisions and deferred taxes | 16 | €827 | €4,177 | +€3,351 | +405.3% |
| Deferred taxes | 168 | €827 | €4,177 | +€3,351 | +405.3% |
| Amounts payable | 17/49 | €679,150 | €780,770 | +€101,620 | +15.0% |
| Amounts payable after more than one year | 17 | €182,500 | €160,833 | -€21,667 | -11.9% |
| Financial debts | 170/4 | €182,500 | €160,833 | -€21,667 | -11.9% |
| Amounts payable within one year | 42/48 | €496,235 | €611,309 | +€115,073 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €26,666 | €21,667 | -€4,999 | -18.7% |
| Trade debts | 44 | €135,971 | €252,475 | +€116,504 | +85.7% |
| Suppliers | 440/4 | €135,971 | €252,475 | +€116,504 | +85.7% |
| Taxes, remuneration and social security | 45 | €48,178 | €65,955 | +€17,777 | +36.9% |
| Taxes | 450/3 | €46,667 | €64,790 | +€18,123 | +38.8% |
| Remuneration and social security | 454/9 | €1,512 | €1,165 | -€346 | -22.9% |
| Other amounts payable | 47/48 | €285,420 | €271,212 | -€14,208 | -5.0% |
| Accrued charges and deferred income | 492/3 | €414 | €8,628 | +€8,214 | +1982.5% |
| Non-recurring operating income | 76A | - | €16,000 | +€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195,665 | €142,184 | -€53,481 | -27.3% |
| Other operating charges | 640/8 | €30,210 | €9,403 | -€20,807 | -68.9% |
| Gross operating margin | 9900 | €1,267,603 | €998,035 | -€269,568 | -21.3% |
| Operating profit (loss) | 9901 | €1,041,727 | €846,448 | -€195,280 | -18.7% |
| Financial income | 75/76B | €25,147 | €20,607 | -€4,541 | -18.1% |
| Recurring financial income | 75 | €25,147 | €20,607 | -€4,541 | -18.1% |
| Financial charges | 65/66B | €60,542 | €31,427 | -€29,116 | -48.1% |
| Recurring financial charges | 65 | €60,542 | €31,427 | -€29,116 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €1,006,332 | €835,627 | -€170,705 | -17.0% |
| Transfer from deferred taxes | 780 | €547 | €649 | +€103 | +18.8% |
| Transfer to deferred taxes | 680 | - | €4,000 | +€4,000 | |
| Income taxes | 67/77 | €299,313 | €239,107 | -€60,206 | -20.1% |
| Profit (loss) for the period | 9904 | €707,565 | €593,169 | -€114,396 | -16.2% |
| Transfer from tax-exempt reserves | 789 | €0 | €1,057 | +€1,057 | |
| Transfer to tax-exempt reserves | 689 | €210,500 | €201,450 | -€9,050 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €497,065 | €392,776 | -€104,289 | -21.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.