WILKI: 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.
What changed
WILKI
NACE 10.120, Manufacture of food products
financial year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€656,934
31-12-2024 · €336,692+€320,242
Equity
€5.6m
31-12-2024 · €4.9m+€656,934
Cash
€2.7m
31-12-2024 · €2.4m+€289,350
Balance sheet total
€8.2m
31-12-2024 · €7.1m+€1.2m
Largest movements
Assets
- Current investments +€600,000
up €600,000 (+150.0%), from €400,000 to €1.0m
- Stocks and contracts +€470,290
up €470,290 (+28.7%), from €1.6m to €2.1m
- Cash +€289,350
up €289,350 (+11.9%), from €2.4m to €2.7m
mainly Advances received (+€842,286) and Net result for the year (+€656,934)
- Receivables within one year -€140,853
down €140,853 (-29.2%), from €481,643 to €340,791
of which Other amounts receivable: -€153,906
Equity and liabilities
- Advances received +€842,286
up €842,286 (+268.8%), from €313,296 to €1.2m
- Profit (loss) carried forward +€656,934
up €656,934 (+114.0%), from €576,300 to €1.2m
- Other debts -€336,692
no longer reported in 2025 (was €336,692)
Income statement
- Turnover +€6.4m
up €6.4m (+38.7%), from €16.5m to €22.9m
- Goods and materials +€5.2m
up €5.2m (+68.8%), from €7.6m to €12.8m
of which Purchases: +€5.2m
- Services and other goods +€833,897
up €833,897 (+23.2%), from €3.6m to €4.4m
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€336,692
Turnover
+€6.4m
Other operating income
+€15,610
Goods and materials
-€5.2m
Services and other goods
-€833,897
Staff costs
-€212,557
Depreciation
-€44,732
Other operating charges
+€5,569
Other operating items
+€365,781
Financial income
-€35,480
Financial charges
+€1,188
Taxes
-€110,235
Result 31-12-2025
€656,934
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.2m
Investment
-€915,659
Financing
€0
Cash 31-12-2024
€2.4m
From operations (derived)
+€1.2m
Net result for the year
+€656,934
Depreciation
+€376,212
Stocks and contracts
-€470,290
Receivables within one year
+€140,853
Deferred charges and accrued income
+€4,494
Trade debts
-€14,491
Tax, wage and social debts
-€8,653
Advances received
+€842,286
Other debts
-€336,692
Accrued charges and deferred income
+€14,356
Investment (derived)
-€915,659
Investment in fixed assets (net)
-€315,659
Current investments
-€600,000
Cash 31-12-2025
€2.7m
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,050,299 | €8,204,039 | +€1.2m | +16.4% |
| Fixed assets | 21/28 | €1,847,354 | €1,786,800 | -€60,553 | -3.3% |
| Intangible fixed assets | 21 | €63,631 | €37,589 | -€26,042 | -40.9% |
| Tangible fixed assets | 22/27 | €1,782,889 | €1,748,377 | -€34,512 | -1.9% |
| Land and buildings | 22 | €445,571 | €421,781 | -€23,790 | -5.3% |
| Plant, machinery and equipment | 23 | €999,676 | €816,967 | -€182,709 | -18.3% |
| Furniture and vehicles | 24 | €330,632 | €315,798 | -€14,833 | -4.5% |
| Assets under construction and advance payments | 27 | €7,010 | €193,831 | +€186,821 | +2665.1% |
| Financial fixed assets | 28 | €834 | €834 | = | 0.0% |
| Other financial fixed assets | 284/8 | €834 | €834 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €834 | €834 | = | 0.0% |
| Current assets | 29/58 | €5,202,945 | €6,417,238 | +€1.2m | +23.3% |
| Stocks and contracts in progress | 3 | €1,637,396 | €2,107,686 | +€470,290 | +28.7% |
| Stocks | 30/36 | €1,637,396 | €2,107,686 | +€470,290 | +28.7% |
| Raw materials and consumables | 30/31 | €334,985 | €327,163 | -€7,822 | -2.3% |
| Finished goods | 33 | €1,302,412 | €1,780,524 | +€478,112 | +36.7% |
| Amounts receivable within one year | 40/41 | €481,643 | €340,791 | -€140,853 | -29.2% |
| Trade receivables | 40 | €124,428 | €137,481 | +€13,054 | +10.5% |
| Other amounts receivable | 41 | €357,216 | €203,309 | -€153,906 | -43.1% |
| Current investments | 50/53 | €400,000 | €1,000,000 | +€600,000 | +150.0% |
| Other investments | 51/53 | €400,000 | €1,000,000 | +€600,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €2,433,194 | €2,722,544 | +€289,350 | +11.9% |
| Deferred charges and accrued income | 490/1 | €250,711 | €246,217 | -€4,494 | -1.8% |
| Total equity and liabilities | 10/49 | €7,050,299 | €8,204,039 | +€1.2m | +16.4% |
| Equity | 10/15 | €4,899,963 | €5,556,897 | +€656,934 | +13.4% |
| Contributions | 10/11 | €3,100,000 | €3,100,000 | = | 0.0% |
| Capital | 10 | €3,100,000 | €3,100,000 | = | 0.0% |
| Issued capital | 100 | €3,100,000 | €3,100,000 | = | 0.0% |
| Reserves | 13 | €1,223,662 | €1,223,662 | = | 0.0% |
| Non-distributable reserves | 130/1 | €310,000 | €310,000 | = | 0.0% |
| Legal reserve | 130 | €310,000 | €310,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,604 | €46,604 | = | 0.0% |
| Distributable reserves | 133 | €867,058 | €867,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | €576,300 | €1,233,234 | +€656,934 | +114.0% |
| Amounts payable | 17/49 | €2,150,336 | €2,647,142 | +€496,806 | +23.1% |
| Amounts payable within one year | 42/48 | €2,119,696 | €2,602,145 | +€482,450 | +22.8% |
| Trade debts | 44 | €831,119 | €816,628 | -€14,491 | -1.7% |
| Suppliers | 440/4 | €831,119 | €816,628 | -€14,491 | -1.7% |
| Advances received on contracts in progress | 46 | €313,296 | €1,155,582 | +€842,286 | +268.8% |
| Taxes, remuneration and social security | 45 | €638,589 | €629,935 | -€8,653 | -1.4% |
| Taxes | 450/3 | €62,616 | €51,950 | -€10,665 | -17.0% |
| Remuneration and social security | 454/9 | €575,973 | €577,985 | +€2,012 | +0.3% |
| Other amounts payable | 47/48 | €336,692 | - | -€336,692 | |
| Accrued charges and deferred income | 492/3 | €30,640 | €44,997 | +€14,356 | +46.9% |
| Operating income | 70/76A | €16,733,330 | €23,492,017 | +€6.8m | +40.4% |
| Turnover | 70 | €16,495,579 | €22,871,571 | +€6.4m | +38.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €123,776 | €478,112 | +€354,336 | +286.3% |
| Other operating income | 74 | €113,974 | €129,584 | +€15,610 | +13.7% |
| Non-recurring operating income | 76A | - | €12,750 | +€12,750 | |
| Operating charges | 60/66A | €16,328,887 | €22,622,805 | +€6.3m | +38.5% |
| Goods for resale, raw materials and consumables | 60 | €7,572,244 | €12,779,240 | +€5.2m | +68.8% |
| Purchases | 600/8 | €7,543,540 | €12,771,418 | +€5.2m | +69.3% |
| Change in stocks: decrease (increase) | 609 | €28,704 | €7,822 | -€20,882 | -72.7% |
| Services and other goods | 61 | €3,600,938 | €4,434,834 | +€833,897 | +23.2% |
| Remuneration, social security and pensions | 62 | €4,681,179 | €4,893,736 | +€212,557 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331,480 | €376,212 | +€44,732 | +13.5% |
| Other operating charges | 640/8 | €143,046 | €137,477 | -€5,569 | -3.9% |
| Non-recurring operating charges | 66A | - | €1,305 | +€1,305 | |
| Operating profit (loss) | 9901 | €404,443 | €869,212 | +€464,769 | +114.9% |
| Financial income | 75/76B | €59,912 | €24,432 | -€35,480 | -59.2% |
| Recurring financial income | 75 | €59,912 | €24,432 | -€35,480 | -59.2% |
| Income from current assets | 751 | €43,414 | €6,491 | -€36,923 | -85.0% |
| Other financial income | 752/9 | €16,498 | €17,942 | +€1,443 | +8.7% |
| Financial charges | 65/66B | €7,612 | €6,424 | -€1,188 | -15.6% |
| Recurring financial charges | 65 | €7,612 | €6,424 | -€1,188 | -15.6% |
| Debt charges | 650 | €1,325 | €1 | -€1,324 | -100.0% |
| Other financial charges | 652/9 | €6,288 | €6,424 | +€136 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €456,743 | €887,220 | +€430,477 | +94.2% |
| Income taxes | 67/77 | €120,051 | €230,286 | +€110,235 | +91.8% |
| Taxes | 670/3 | €133,658 | €238,420 | +€104,763 | +78.4% |
| Tax adjustments and reversals of tax provisions | 77 | €13,607 | €8,135 | -€5,472 | -40.2% |
| Profit (loss) for the period | 9904 | €336,692 | €656,934 | +€320,242 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €336,692 | €656,934 | +€320,242 | +95.1% |
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 10 October 2026 via checked.be.