WILMA: 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.
WILMA
Largest movements
- Receivables within one year -€31,531
down €31,531 (-26.8%), from €117,486 to €85,955
- Tangible fixed assets -€20,687
down €20,687 (-100%), from €20,687 to €0
of which Land and buildings: -€20,543
- Profit (loss) carried forward -€26,889
down €26,889 (-25.5%), from €105,284 to €78,395
- Other debts -€13,351
down €13,351 (-72.6%), from €18,387 to €5,036
- Tax, wage and social debts -€11,475
down €11,475 (-100%), from €11,475 to €0
- Gross operating margin -€9,642
down €9,642, from €4,149 to -€5,493
- Depreciation -€1,751
down €1,751 (-100%), from €1,751 to €0
- Taxes -€1,162
down €1,162, from €453 to -€709
- Other operating charges +€935
up €935 (+282%), from €332 to €1,266
- Financial charges -€306
down €306 (-66.7%), from €459 to €153
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 | €138,172 | €86,657 | -€51,515 | -37.3% |
| Fixed assets | 21/28 | €20,687 | €0 | -€20,687 | -100% |
| Tangible fixed assets | 22/27 | €20,687 | €0 | -€20,687 | -100% |
| Land and buildings | 22 | €20,543 | €0 | -€20,543 | -100% |
| Furniture and vehicles | 24 | €144 | €0 | -€144 | -100% |
| Current assets | 29/58 | €117,486 | €86,657 | -€30,828 | -26.2% |
| Amounts receivable within one year | 40/41 | €117,486 | €85,955 | -€31,531 | -26.8% |
| Other amounts receivable | 41 | €117,486 | €85,955 | -€31,531 | -26.8% |
| Cash at bank and in hand | 54/58 | - | €703 | +€703 | |
| Total equity and liabilities | 10/49 | €138,172 | €86,657 | -€51,515 | -37.3% |
| Equity | 10/15 | €108,284 | €81,395 | -€26,889 | -24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,284 | €78,395 | -€26,889 | -25.5% |
| Amounts payable | 17/49 | €29,888 | €5,262 | -€24,626 | -82.4% |
| Amounts payable within one year | 42/48 | €29,888 | €5,262 | -€24,626 | -82.4% |
| Financial debts | 43 | €26 | €0 | -€26 | -100% |
| Credit institutions | 430/8 | €26 | €0 | -€26 | -100% |
| Trade debts | 44 | - | €226 | +€226 | |
| Suppliers | 440/4 | - | €226 | +€226 | |
| Taxes, remuneration and social security | 45 | €11,475 | €0 | -€11,475 | -100% |
| Taxes | 450/3 | €11,475 | €0 | -€11,475 | -100% |
| Other amounts payable | 47/48 | €18,387 | €5,036 | -€13,351 | -72.6% |
| Non-recurring operating income | 76A | €7,111 | €0 | -€7,111 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,751 | €0 | -€1,751 | -100% |
| Other operating charges | 640/8 | €332 | €1,266 | +€935 | +282% |
| Non-recurring operating charges | 66A | - | €20,687 | +€20,687 | |
| Gross operating margin | 9900 | €4,149 | -€5,493 | -€9,642 | |
| Operating profit (loss) | 9901 | €2,066 | -€27,445 | -€29,512 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €459 | €153 | -€306 | -66.7% |
| Recurring financial charges | 65 | €459 | €153 | -€306 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €1,608 | -€27,598 | -€29,206 | |
| Income taxes | 67/77 | €453 | -€709 | -€1,162 | |
| Profit (loss) for the period | 9904 | €1,155 | -€26,889 | -€28,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,155 | -€26,889 | -€28,044 |
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 15 October 2026 via checked.be.