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WILKINSON: 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.

What changed

WILKINSON

BE 0451.599.435
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€116
2024 · €43,594-€43,477
Equity
€142,947
2024 · €142,831+€116
Cash
€10,519
2024 · €7,392+€3,127
Balance sheet total
€939,400
2024 · €534,779+€404,621

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€414,434

    up €414,434 (+86.1%), from €481,235 to €895,669

    of which Land and buildings: +€358,493

  • Receivables within one year -€12,940

    down €12,940 (-28.1%), from €46,029 to €33,089

    of which Other amounts receivable: -€20,000

Equity and liabilities
  • Debts after one year +€275,855

    up €275,855 (+83.7%), from €329,655 to €605,510

  • Other debts +€110,303

    up €110,303 (+2409.8%), from €4,577 to €114,881

  • Current portion of long-term debt +€21,768

    up €21,768 (+45.1%), from €48,313 to €70,081

Income statement
  • Other operating charges +€22,976

    up €22,976 (+703.8%), from €3,265 to €26,240

  • Gross operating margin -€18,356

    down €18,356 (-14.9%), from €123,011 to €104,655

  • Taxes -€14,311

    no longer reported in 2025 (was €14,311)

  • Depreciation +€11,967

    up €11,967 (+27.0%), from €44,255 to €56,222

  • Financial charges +€4,490

    up €4,490 (+25.5%), from €17,586 to €22,077

From the 2024 result to the 2025 result

effect on the 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 2024 €43,594
Gross operating margin -€18,356
Depreciation -€11,967
Other operating charges -€22,976
Financial charges -€4,490
Taxes +€14,311
Result 2025 €116

Cash bridge derived

cash 2024 to 2025

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.

From operations +€176,159
Investment -€470,656
Financing +€297,623
Cash 2024 €7,392
Net result for the year +€116
Depreciation +€56,222
Receivables within one year +€12,940
Trade debts -€687
Tax, wage and social debts -€2,735
Other debts +€110,303
Investment in fixed assets (net) -€470,656
Debts after one year +€275,855
Current portion of long-term debt +€21,768
Cash 2025 €10,519
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €534,779 €939,400 +€404,621 +75.7%
Fixed assets 21/28 €481,359 €895,793 +€414,434 +86.1%
Tangible fixed assets 22/27 €481,235 €895,669 +€414,434 +86.1%
Land and buildings 22 €448,406 €806,899 +€358,493 +79.9%
Plant, machinery and equipment 23 €3,356 €32,961 +€29,605 +882.2%
Furniture and vehicles 24 €29,473 €55,809 +€26,336 +89.4%
Financial fixed assets 28 €124 €124 = 0.0%
Current assets 29/58 €53,420 €43,607 -€9,813 -18.4%
Amounts receivable within one year 40/41 €46,029 €33,089 -€12,940 -28.1%
Trade receivables 40 €1,029 €8,089 +€7,060 +686.4%
Other amounts receivable 41 €45,000 €25,000 -€20,000 -44.4%
Cash at bank and in hand 54/58 €7,392 €10,519 +€3,127 +42.3%
Total equity and liabilities 10/49 €534,779 €939,400 +€404,621 +75.7%
Equity 10/15 €142,831 €142,947 +€116 +0.1%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €124,239 €124,355 +€116 +0.1%
Distributable reserves 133 €124,239 €124,355 +€116 +0.1%
Amounts payable 17/49 €391,948 €796,453 +€404,505 +103.2%
Amounts payable after more than one year 17 €329,655 €605,510 +€275,855 +83.7%
Financial debts 170/4 €329,655 €605,510 +€275,855 +83.7%
Amounts payable within one year 42/48 €62,294 €190,943 +€128,649 +206.5%
Current portion of amounts payable after more than one year 42 €48,313 €70,081 +€21,768 +45.1%
Trade debts 44 €1,850 €1,162 -€687 -37.2%
Suppliers 440/4 €1,850 €1,162 -€687 -37.2%
Taxes, remuneration and social security 45 €7,554 €4,819 -€2,735 -36.2%
Taxes 450/3 €7,554 €4,819 -€2,735 -36.2%
Other amounts payable 47/48 €4,577 €114,881 +€110,303 +2409.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €44,255 €56,222 +€11,967 +27.0%
Other operating charges 640/8 €3,265 €26,240 +€22,976 +703.8%
Gross operating margin 9900 €123,011 €104,655 -€18,356 -14.9%
Operating profit (loss) 9901 €75,491 €22,193 -€53,298 -70.6%
Financial charges 65/66B €17,586 €22,077 +€4,490 +25.5%
Recurring financial charges 65 €17,586 €22,077 +€4,490 +25.5%
Profit (loss) for the period before taxes 9903 €57,905 €116 -€57,788 -99.8%
Income taxes 67/77 €14,311 - -€14,311
Profit (loss) for the period 9904 €43,594 €116 -€43,477 -99.7%
Profit (loss) for the period to be appropriated 9905 €43,594 €116 -€43,477 -99.7%

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 30 September 2026 via checked.be.