WILIKA: 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.
WILIKA
Largest movements
- Cash -€198,727
down €198,727 (-89.8%), from €221,376 to €22,649
mainly Trade debts (-€887,096) and Investment in fixed assets (net) (-€154,608)
- Tangible fixed assets +€154,608
up €154,608 (+6.2%), from €2.5m to €2.6m
of which Plant, machinery and equipment: +€92,511
- Receivables within one year -€70,753
down €70,753 (-5.7%), from €1.2m to €1.2m
of which Trade receivables: -€42,731
- Trade debts -€887,096
down €887,096 (-66.9%), from €1.3m to €439,108
- Debts after one year +€534,543
up €534,543 (+134%), from €399,217 to €933,760
- Other debts +€294,905
up €294,905 (+15.0%), from €2.0m to €2.3m
- Gross operating margin -€49,323
down €49,323 (-45.2%), from €109,224 to €59,901
- Financial charges -€38,009
down €38,009 (-28.7%), from €132,469 to €94,460
- Depreciation -€31,979
no longer reported in 2025 (was €31,979)
- Other operating charges +€23,939
up €23,939 (+855%), from €2,800 to €26,739
- Financial income -€1,965
down €1,965 (-98.5%), from €1,996 to €31
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 | €5,662,025 | €5,548,808 | -€113,217 | -2.0% |
| Fixed assets | 21/28 | €4,158,064 | €4,312,672 | +€154,608 | +3.7% |
| Tangible fixed assets | 22/27 | €2,476,116 | €2,630,724 | +€154,608 | +6.2% |
| Land and buildings | 22 | €2,473,526 | €2,535,623 | +€62,097 | +2.5% |
| Plant, machinery and equipment | 23 | - | €92,511 | +€92,511 | |
| Furniture and vehicles | 24 | €2,590 | €2,590 | = | 0.0% |
| Financial fixed assets | 28 | €1,681,947 | €1,681,947 | = | 0.0% |
| Current assets | 29/58 | €1,503,961 | €1,236,137 | -€267,825 | -17.8% |
| Amounts receivable within one year | 40/41 | €1,238,015 | €1,167,263 | -€70,753 | -5.7% |
| Trade receivables | 40 | €192,477 | €149,746 | -€42,731 | -22.2% |
| Other amounts receivable | 41 | €1,045,538 | €1,017,517 | -€28,021 | -2.7% |
| Current investments | 50/53 | €44,459 | €46,114 | +€1,655 | +3.7% |
| Cash at bank and in hand | 54/58 | €221,376 | €22,649 | -€198,727 | -89.8% |
| Deferred charges and accrued income | 490/1 | €111 | €111 | = | 0.0% |
| Total equity and liabilities | 10/49 | €5,662,025 | €5,548,808 | -€113,217 | -2.0% |
| Equity | 10/15 | €1,412,020 | €1,364,611 | -€47,409 | -3.4% |
| Contributions | 10/11 | €154,000 | €154,000 | = | 0.0% |
| Contributions outside capital | 11 | €154,000 | €154,000 | = | 0.0% |
| Other | 1109/19 | €154,000 | €154,000 | = | 0.0% |
| Reserves | 13 | €689,955 | €654,452 | -€35,503 | -5.1% |
| Non-distributable reserves | 130/1 | €15,400 | €15,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,400 | €15,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €674,555 | €639,052 | -€35,503 | -5.3% |
| Profit (loss) carried forward | 14 | €568,066 | €556,159 | -€11,907 | -2.1% |
| Provisions and deferred taxes | 16 | €263,480 | €249,613 | -€13,867 | -5.3% |
| Deferred taxes | 168 | €263,480 | €249,613 | -€13,867 | -5.3% |
| Amounts payable | 17/49 | €3,986,525 | €3,934,585 | -€51,940 | -1.3% |
| Amounts payable after more than one year | 17 | €399,217 | €933,760 | +€534,543 | +134% |
| Financial debts | 170/4 | €399,217 | €933,760 | +€534,543 | +134% |
| Amounts payable within one year | 42/48 | €3,587,308 | €3,000,825 | -€586,483 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €48,104 | €53,813 | +€5,708 | +11.9% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €1,326,204 | €439,108 | -€887,096 | -66.9% |
| Suppliers | 440/4 | €1,326,204 | €439,108 | -€887,096 | -66.9% |
| Other amounts payable | 47/48 | €1,963,000 | €2,257,904 | +€294,905 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,979 | - | -€31,979 | |
| Other operating charges | 640/8 | €2,800 | €26,739 | +€23,939 | +855% |
| Gross operating margin | 9900 | €109,224 | €59,901 | -€49,323 | -45.2% |
| Operating profit (loss) | 9901 | €74,445 | €33,162 | -€41,283 | -55.5% |
| Financial income | 75/76B | €1,996 | €31 | -€1,965 | -98.5% |
| Recurring financial income | 75 | €1,996 | €31 | -€1,965 | -98.5% |
| Financial charges | 65/66B | €132,469 | €94,460 | -€38,009 | -28.7% |
| Recurring financial charges | 65 | €132,469 | €94,460 | -€38,009 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€56,029 | -€61,268 | -€5,239 | -9.4% |
| Transfer from deferred taxes | 780 | €13,867 | €13,867 | = | 0.0% |
| Income taxes | 67/77 | €138 | €9 | -€129 | -93.3% |
| Profit (loss) for the period | 9904 | -€42,299 | -€47,409 | -€5,110 | -12.1% |
| Transfer from tax-exempt reserves | 789 | €35,503 | €35,503 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,797 | -€11,907 | -€5,110 | -75.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.