WILI: 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.
WILI
Largest movements
- Tangible fixed assets -€8,605
down €8,605 (-9.0%), from €95,907 to €87,302
- Cash -€4,624
down €4,624 (-48.3%), from €9,574 to €4,950
mainly Net result for the year (-€9,788) and Tax, wage and social debts (-€2,266)
- Stocks and contracts -€3,200
down €3,200 (-100.0%), from €3,200 to €0
- Reserves -€6,329
down €6,329 (-17.4%), from €36,329 to €30,000
of which Distributable reserves: -€4,469
- Profit (loss) carried forward -€5,319
new in 2025: -€5,319
- Tax, wage and social debts -€2,266
down €2,266 (-11.6%), from €19,532 to €17,265
of which Remuneration and social security: -€1,144
- Trade debts -€2,134
down €2,134 (-100.0%), from €2,134 to €0
- Other debts -€1,296
down €1,296 (-2.5%), from €52,478 to €51,182
- Gross operating margin -€12,148
down €12,148 (-99.0%), from €12,265 to €117
- Financial charges -€161
down €161 (-78.1%), from €206 to €45
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 | €110,474 | €93,128 | -€17,345 | -15.7% |
| Fixed assets | 21/28 | €96,783 | €88,178 | -€8,605 | -8.9% |
| Tangible fixed assets | 22/27 | €95,907 | €87,302 | -€8,605 | -9.0% |
| Land and buildings | 22 | €87,680 | €83,912 | -€3,768 | -4.3% |
| Plant, machinery and equipment | 23 | €2,931 | €2,100 | -€831 | -28.4% |
| Furniture and vehicles | 24 | €475 | €19 | -€456 | -96.0% |
| Other tangible fixed assets | 26 | €4,821 | €1,271 | -€3,550 | -73.6% |
| Financial fixed assets | 28 | €876 | €876 | = | 0.0% |
| Current assets | 29/58 | €13,690 | €4,950 | -€8,740 | -63.8% |
| Stocks and contracts in progress | 3 | €3,200 | €0 | -€3,200 | -100.0% |
| Stocks | 30/36 | €3,200 | €0 | -€3,200 | -100.0% |
| Amounts receivable within one year | 40/41 | €916 | €0 | -€916 | -100.0% |
| Other amounts receivable | 41 | €916 | €0 | -€916 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,574 | €4,950 | -€4,624 | -48.3% |
| Total equity and liabilities | 10/49 | €110,474 | €93,128 | -€17,345 | -15.7% |
| Equity | 10/15 | €36,329 | €24,681 | -€11,648 | -32.1% |
| Reserves | 13 | €36,329 | €30,000 | -€6,329 | -17.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €34,469 | €30,000 | -€4,469 | -13.0% |
| Profit (loss) carried forward | 14 | - | -€5,319 | -€5,319 | |
| Amounts payable | 17/49 | €74,144 | €68,448 | -€5,697 | -7.7% |
| Amounts payable within one year | 42/48 | €74,144 | €68,448 | -€5,697 | -7.7% |
| Trade debts | 44 | €2,134 | €0 | -€2,134 | -100.0% |
| Suppliers | 440/4 | €2,134 | €0 | -€2,134 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,532 | €17,265 | -€2,266 | -11.6% |
| Taxes | 450/3 | €3,079 | €1,957 | -€1,123 | -36.5% |
| Remuneration and social security | 454/9 | €16,452 | €15,309 | -€1,144 | -7.0% |
| Other amounts payable | 47/48 | €52,478 | €51,182 | -€1,296 | -2.5% |
| Remuneration, social security and pensions | 62 | €261 | €271 | +€9 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,604 | €8,605 | +€1 | 0.0% |
| Other operating charges | 640/8 | €955 | €985 | +€30 | +3.1% |
| Gross operating margin | 9900 | €12,265 | €117 | -€12,148 | -99.0% |
| Operating profit (loss) | 9901 | €2,445 | -€9,743 | -€12,188 | |
| Financial charges | 65/66B | €206 | €45 | -€161 | -78.1% |
| Recurring financial charges | 65 | €206 | €45 | -€161 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €2,240 | -€9,788 | -€12,028 | |
| Profit (loss) for the period | 9904 | €2,240 | -€9,788 | -€12,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,240 | -€9,788 | -€12,028 |
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 5 October 2026 via checked.be.