Wiliskun: 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.
Wiliskun
Largest movements
- Tangible fixed assets +€154,201
up €154,201 (+91.5%), from €168,480 to €322,681
of which Land and buildings: +€151,620
- Cash -€131,545
down €131,545 (-63.6%), from €206,977 to €75,431
mainly Contributions, distributions and other (-€334,537) and Investment in fixed assets (net) (-€191,797)
- Receivables after one year -€42,549
down €42,549 (-100%), from €42,549 to €0
- Reserves -€287,321
down €287,321 (-85.9%), from €334,537 to €47,216
- Other debts +€272,775
up €272,775 (+412%), from €66,190 to €338,965
- Tax, wage and social debts -€6,953
down €6,953 (-22.8%), from €30,460 to €23,507
of which Taxes: -€6,953
- Gross operating margin -€228,910
down €228,910 (-67.5%), from €339,138 to €110,228
- Taxes -€55,214
down €55,214 (-74.7%), from €73,932 to €18,718
- Depreciation +€11,219
up €11,219 (+42.5%), from €26,377 to €37,596
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 | €438,349 | €415,295 | -€23,053 | -5.3% |
| Fixed assets | 21/28 | €168,480 | €322,681 | +€154,201 | +91.5% |
| Tangible fixed assets | 22/27 | €168,480 | €322,681 | +€154,201 | +91.5% |
| Land and buildings | 22 | €168,480 | €320,100 | +€151,620 | +90.0% |
| Furniture and vehicles | 24 | - | €2,581 | +€2,581 | |
| Current assets | 29/58 | €269,869 | €92,614 | -€177,254 | -65.7% |
| Amounts receivable after more than one year | 29 | €42,549 | €0 | -€42,549 | -100% |
| Other amounts receivable | 291 | €42,549 | €0 | -€42,549 | -100% |
| Amounts receivable within one year | 40/41 | €19,005 | €15,811 | -€3,194 | -16.8% |
| Trade receivables | 40 | €19,005 | €15,811 | -€3,194 | -16.8% |
| Cash at bank and in hand | 54/58 | €206,977 | €75,431 | -€131,545 | -63.6% |
| Deferred charges and accrued income | 490/1 | €1,338 | €1,372 | +€34 | +2.5% |
| Total equity and liabilities | 10/49 | €438,349 | €415,295 | -€23,053 | -5.3% |
| Equity | 10/15 | €339,537 | €52,216 | -€287,321 | -84.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €334,537 | €47,216 | -€287,321 | -85.9% |
| Distributable reserves | 133 | €334,537 | €47,216 | -€287,321 | -85.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,812 | €363,080 | +€264,268 | +267% |
| Amounts payable within one year | 42/48 | €98,211 | €362,472 | +€264,261 | +269% |
| Trade debts | 44 | €1,560 | €0 | -€1,560 | -100% |
| Suppliers | 440/4 | €1,560 | €0 | -€1,560 | -100% |
| Taxes, remuneration and social security | 45 | €30,460 | €23,507 | -€6,953 | -22.8% |
| Taxes | 450/3 | €26,685 | €19,732 | -€6,953 | -26.1% |
| Remuneration and social security | 454/9 | €3,775 | €3,775 | = | 0.0% |
| Other amounts payable | 47/48 | €66,190 | €338,965 | +€272,775 | +412% |
| Accrued charges and deferred income | 492/3 | €601 | €608 | +€7 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,377 | €37,596 | +€11,219 | +42.5% |
| Other operating charges | 640/8 | €759 | €770 | +€11 | +1.4% |
| Non-recurring operating charges | 66A | - | €6,139 | +€6,139 | |
| Gross operating margin | 9900 | €339,138 | €110,228 | -€228,910 | -67.5% |
| Operating profit (loss) | 9901 | €312,001 | €65,723 | -€246,279 | -78.9% |
| Financial income | 75/76B | €1,239 | €518 | -€722 | -58.2% |
| Recurring financial income | 75 | €1,239 | €518 | -€722 | -58.2% |
| Financial charges | 65/66B | €855 | €307 | -€548 | -64.1% |
| Recurring financial charges | 65 | €855 | €307 | -€548 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €312,386 | €65,934 | -€246,452 | -78.9% |
| Income taxes | 67/77 | €73,932 | €18,718 | -€55,214 | -74.7% |
| Profit (loss) for the period | 9904 | €238,454 | €47,216 | -€191,238 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €238,454 | €47,216 | -€191,238 | -80.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.