WILIUR: 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.
WILIUR
Largest movements
- Cash +€23,661
up €23,661 (+47.8%), from €49,476 to €73,137
mainly Net result for the year (+€27,287) and Tax, wage and social debts (+€4,886)
- Current investments +€8,492
new in 2025: €8,492
- Reserves +€27,287
up €27,287 (+86.6%), from €31,502 to €58,790
- Tax, wage and social debts +€4,886
up €4,886 (+31.7%), from €15,432 to €20,318
- Gross operating margin +€10,208
up €10,208 (+38.4%), from €26,557 to €36,765
- Taxes +€1,772
up €1,772 (+27.6%), from €6,416 to €8,188
- Financial charges +€463
up €463 (+689%), from €67 to €530
- Depreciation +€378
up €378 (+241%), from €157 to €536
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 | €50,604 | €83,644 | +€33,040 | +65.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €848 | €1,270 | +€422 | +49.8% |
| Tangible fixed assets | 22/27 | €751 | €1,174 | +€422 | +56.2% |
| Plant, machinery and equipment | 23 | €751 | €1,174 | +€422 | +56.2% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €49,757 | €82,374 | +€32,618 | +65.6% |
| Amounts receivable within one year | 40/41 | €19 | €377 | +€358 | +1,847% |
| Trade receivables | 40 | - | €377 | +€377 | |
| Other amounts receivable | 41 | €19 | - | -€19 | |
| Current investments | 50/53 | - | €8,492 | +€8,492 | |
| Cash at bank and in hand | 54/58 | €49,476 | €73,137 | +€23,661 | +47.8% |
| Deferred charges and accrued income | 490/1 | €261 | €368 | +€107 | +40.8% |
| Total equity and liabilities | 10/49 | €50,604 | €83,644 | +€33,040 | +65.3% |
| Equity | 10/15 | €34,002 | €61,290 | +€27,287 | +80.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,502 | €58,790 | +€27,287 | +86.6% |
| Distributable reserves | 133 | €31,502 | €58,790 | +€27,287 | +86.6% |
| Amounts payable | 17/49 | €16,602 | €22,355 | +€5,753 | +34.7% |
| Amounts payable within one year | 42/48 | €16,602 | €22,355 | +€5,753 | +34.7% |
| Trade debts | 44 | €1,170 | €1,580 | +€410 | +35.1% |
| Suppliers | 440/4 | €1,170 | €1,580 | +€410 | +35.1% |
| Advances received on contracts in progress | 46 | - | €456 | +€456 | |
| Taxes, remuneration and social security | 45 | €15,432 | €20,318 | +€4,886 | +31.7% |
| Taxes | 450/3 | €15,432 | €20,318 | +€4,886 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €536 | +€378 | +241% |
| Other operating charges | 640/8 | €554 | €573 | +€18 | +3.3% |
| Gross operating margin | 9900 | €26,557 | €36,765 | +€10,208 | +38.4% |
| Operating profit (loss) | 9901 | €25,846 | €35,657 | +€9,811 | +38.0% |
| Financial income | 75/76B | €157 | €348 | +€191 | +122% |
| Recurring financial income | 75 | €157 | €348 | +€191 | +122% |
| Financial charges | 65/66B | €67 | €530 | +€463 | +689% |
| Recurring financial charges | 65 | €67 | €530 | +€463 | +689% |
| Profit (loss) for the period before taxes | 9903 | €25,935 | €35,475 | +€9,540 | +36.8% |
| Income taxes | 67/77 | €6,416 | €8,188 | +€1,772 | +27.6% |
| Profit (loss) for the period | 9904 | €19,519 | €27,287 | +€7,768 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,519 | €27,287 | +€7,768 | +39.8% |
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 13 October 2026 via checked.be.