WILKINE: 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.
WILKINE
Largest movements
- Tangible fixed assets +€12,211
up €12,211 (+36.2%), from €33,721 to €45,932
of which Furniture and vehicles: +€15,266
- Receivables within one year +€6,981
up €6,981 (+41.6%), from €16,763 to €23,744
- Cash -€2,610
down €2,610 (-35.2%), from €7,413 to €4,804
mainly Investment in fixed assets (net) (-€19,518) and Receivables within one year (-€6,981)
- Deferred charges and accrued income -€1,675
down €1,675 (-84.4%), from €1,986 to €311
- Profit (loss) carried forward +€12,920
up €12,920 (+54.1%), from €23,876 to €36,796
- Tax, wage and social debts +€7,577
up €7,577 (+67.2%), from €11,277 to €18,854
- Debts after one year -€6,205
down €6,205 (-45.0%), from €13,784 to €7,579
- Gross operating margin -€13,650
down €13,650 (-33.9%), from €40,255 to €26,606
- Taxes -€3,809
down €3,809 (-43.0%), from €8,856 to €5,048
- Depreciation +€1,162
up €1,162 (+18.9%), from €6,145 to €7,307
- Other operating charges +€597
up €597 (+88.3%), from €676 to €1,273
- Financial income +€590
up €590 (+116%), from €508 to €1,098
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 | €59,884 | €74,791 | +€14,907 | +24.9% |
| Fixed assets | 21/28 | €33,721 | €45,932 | +€12,211 | +36.2% |
| Tangible fixed assets | 22/27 | €33,721 | €45,932 | +€12,211 | +36.2% |
| Plant, machinery and equipment | 23 | €31,235 | €28,180 | -€3,055 | -9.8% |
| Furniture and vehicles | 24 | €2,487 | €17,753 | +€15,266 | +614% |
| Current assets | 29/58 | €26,163 | €28,858 | +€2,696 | +10.3% |
| Amounts receivable within one year | 40/41 | €16,763 | €23,744 | +€6,981 | +41.6% |
| Other amounts receivable | 41 | €16,763 | €23,744 | +€6,981 | +41.6% |
| Cash at bank and in hand | 54/58 | €7,413 | €4,804 | -€2,610 | -35.2% |
| Deferred charges and accrued income | 490/1 | €1,986 | €311 | -€1,675 | -84.4% |
| Total equity and liabilities | 10/49 | €59,884 | €74,791 | +€14,907 | +24.9% |
| Equity | 10/15 | €28,876 | €41,796 | +€12,920 | +44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,876 | €36,796 | +€12,920 | +54.1% |
| Amounts payable | 17/49 | €31,008 | €32,995 | +€1,987 | +6.4% |
| Amounts payable after more than one year | 17 | €13,784 | €7,579 | -€6,205 | -45.0% |
| Financial debts | 170/4 | €13,784 | €7,579 | -€6,205 | -45.0% |
| Amounts payable within one year | 42/48 | €17,224 | €25,415 | +€8,191 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €5,947 | €6,418 | +€472 | +7.9% |
| Trade debts | 44 | - | €142 | +€142 | |
| Suppliers | 440/4 | - | €142 | +€142 | |
| Taxes, remuneration and social security | 45 | €11,277 | €18,854 | +€7,577 | +67.2% |
| Taxes | 450/3 | €11,277 | €18,854 | +€7,577 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,145 | €7,307 | +€1,162 | +18.9% |
| Other operating charges | 640/8 | €676 | €1,273 | +€597 | +88.3% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €40,255 | €26,606 | -€13,650 | -33.9% |
| Operating profit (loss) | 9901 | €33,335 | €18,026 | -€15,309 | -45.9% |
| Financial income | 75/76B | €508 | €1,098 | +€590 | +116% |
| Recurring financial income | 75 | €508 | €1,098 | +€590 | +116% |
| Financial charges | 65/66B | €1,599 | €1,156 | -€444 | -27.7% |
| Recurring financial charges | 65 | €1,599 | €1,156 | -€444 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €32,244 | €17,968 | -€14,276 | -44.3% |
| Income taxes | 67/77 | €8,856 | €5,048 | -€3,809 | -43.0% |
| Profit (loss) for the period | 9904 | €23,388 | €12,920 | -€10,467 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,388 | €12,920 | -€10,467 | -44.8% |
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.