WILKAT: 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.
WILKAT
Largest movements
- Cash -€22,571
down €22,571 (-31.8%), from €71,003 to €48,432
mainly Net result for the year (-€30,595) and Debts after one year (-€1,250)
- Receivables within one year -€7,064
down €7,064 (-59.7%), from €11,830 to €4,765
of which Trade receivables: -€7,507
- Tangible fixed assets -€1,108
down €1,108 (-21.2%), from €5,215 to €4,107
of which Other tangible fixed assets: -€864
- Profit (loss) carried forward -€30,595
down €30,595 (-51.7%), from -€59,141 to -€89,736
- Debts after one year -€1,250
down €1,250 (-1.0%), from €126,602 to €125,352
- Trade debts +€1,102
up €1,102 (+46.1%), from €2,387 to €3,488
- Gross operating margin -€7,323
down €7,323 (-36.3%), from -€20,200 to -€27,522
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 | €88,448 | €57,705 | -€30,743 | -34.8% |
| Fixed assets | 21/28 | €5,615 | €4,507 | -€1,108 | -19.7% |
| Tangible fixed assets | 22/27 | €5,215 | €4,107 | -€1,108 | -21.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,759 | €1,516 | -€244 | -13.9% |
| Other tangible fixed assets | 26 | €3,456 | €2,592 | -€864 | -25.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €82,833 | €53,198 | -€29,635 | -35.8% |
| Amounts receivable within one year | 40/41 | €11,830 | €4,765 | -€7,064 | -59.7% |
| Trade receivables | 40 | €11,551 | €4,044 | -€7,507 | -65.0% |
| Other amounts receivable | 41 | €279 | €722 | +€443 | +158.6% |
| Cash at bank and in hand | 54/58 | €71,003 | €48,432 | -€22,571 | -31.8% |
| Total equity and liabilities | 10/49 | €88,448 | €57,705 | -€30,743 | -34.8% |
| Equity | 10/15 | -€40,541 | -€71,136 | -€30,595 | -75.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,141 | -€89,736 | -€30,595 | -51.7% |
| Amounts payable | 17/49 | €128,989 | €128,841 | -€148 | -0.1% |
| Amounts payable after more than one year | 17 | €126,602 | €125,352 | -€1,250 | -1.0% |
| Other amounts payable | 178/9 | €126,602 | €125,352 | -€1,250 | -1.0% |
| Amounts payable within one year | 42/48 | €2,387 | €3,488 | +€1,102 | +46.1% |
| Trade debts | 44 | €2,387 | €3,488 | +€1,102 | +46.1% |
| Suppliers | 440/4 | €2,387 | €3,488 | +€1,102 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,259 | €1,108 | -€152 | -12.0% |
| Other operating charges | 640/8 | €2,076 | €1,927 | -€149 | -7.2% |
| Gross operating margin | 9900 | -€20,200 | -€27,522 | -€7,323 | -36.3% |
| Operating profit (loss) | 9901 | -€23,535 | -€30,557 | -€7,022 | -29.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €45 | €42 | -€3 | -5.8% |
| Recurring financial charges | 65 | €45 | €42 | -€3 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,580 | -€30,595 | -€7,015 | -29.7% |
| Profit (loss) for the period | 9904 | -€23,580 | -€30,595 | -€7,015 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,580 | -€30,595 | -€7,015 | -29.7% |
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.