WILKIM: 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.
WILKIM
Largest movements
- Cash +€12,899
up €12,899 (+32.4%), from €39,828 to €52,727
mainly Net result for the year (+€22,416) and Depreciation (+€2,050)
- Receivables within one year +€5,926
up €5,926 (+44.6%), from €13,277 to €19,204
of which Trade receivables: +€4,856
- Tangible fixed assets -€2,050
down €2,050 (-36.5%), from €5,609 to €3,559
of which Furniture and vehicles: -€1,421
- Reserves +€17,036
up €17,036 (+32.8%), from €51,883 to €68,920
- Tax, wage and social debts -€5,530
no longer reported in 2025 (was €5,530)
- Profit (loss) carried forward +€5,379
no longer reported in 2025 (was -€5,379)
- Gross operating margin +€34,123
up €34,123, from -€2,175 to €31,948
- Taxes +€6,802
up €6,802 (+5,314%), from €128 to €6,930
- Staff costs -€474
no longer reported in 2025 (was €474)
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 | €58,714 | €75,490 | +€16,776 | +28.6% |
| Fixed assets | 21/28 | €5,609 | €3,559 | -€2,050 | -36.5% |
| Tangible fixed assets | 22/27 | €5,609 | €3,559 | -€2,050 | -36.5% |
| Plant, machinery and equipment | 23 | €2,253 | €1,624 | -€629 | -27.9% |
| Furniture and vehicles | 24 | €3,356 | €1,935 | -€1,421 | -42.3% |
| Current assets | 29/58 | €53,106 | €71,931 | +€18,825 | +35.4% |
| Amounts receivable within one year | 40/41 | €13,277 | €19,204 | +€5,926 | +44.6% |
| Trade receivables | 40 | €9,405 | €14,261 | +€4,856 | +51.6% |
| Other amounts receivable | 41 | €3,872 | €4,942 | +€1,070 | +27.6% |
| Cash at bank and in hand | 54/58 | €39,828 | €52,727 | +€12,899 | +32.4% |
| Total equity and liabilities | 10/49 | €58,714 | €75,490 | +€16,776 | +28.6% |
| Equity | 10/15 | €48,504 | €70,920 | +€22,416 | +46.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €51,883 | €68,920 | +€17,036 | +32.8% |
| Distributable reserves | 133 | €51,883 | €68,920 | +€17,036 | +32.8% |
| Profit (loss) carried forward | 14 | -€5,379 | - | +€5,379 | |
| Amounts payable | 17/49 | €10,211 | €4,571 | -€5,640 | -55.2% |
| Amounts payable within one year | 42/48 | €10,211 | €4,571 | -€5,640 | -55.2% |
| Trade debts | 44 | €362 | €362 | = | 0.0% |
| Suppliers | 440/4 | €362 | €362 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,530 | - | -€5,530 | |
| Taxes | 450/3 | €5,530 | - | -€5,530 | |
| Other amounts payable | 47/48 | €4,318 | €4,209 | -€109 | -2.5% |
| Remuneration, social security and pensions | 62 | €474 | - | -€474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,050 | €2,050 | = | 0.0% |
| Other operating charges | 640/8 | €480 | €306 | -€174 | -36.3% |
| Gross operating margin | 9900 | -€2,175 | €31,948 | +€34,123 | |
| Operating profit (loss) | 9901 | -€5,178 | €29,592 | +€34,770 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €247 | +€174 | +236% |
| Recurring financial charges | 65 | €74 | €247 | +€174 | +236% |
| Profit (loss) for the period before taxes | 9903 | -€5,251 | €29,345 | +€34,597 | |
| Income taxes | 67/77 | €128 | €6,930 | +€6,802 | +5,314% |
| Profit (loss) for the period | 9904 | -€5,379 | €22,416 | +€27,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,379 | €22,416 | +€27,795 |
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 31 October 2026 via checked.be.