WILMS: 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.
WILMS
Largest movements
- Cash -€43,443
down €43,443 (-55.1%), from €78,817 to €35,374
mainly Current investments (-€37,552) and Debts after one year (-€17,560)
- Current investments +€37,552
new in 2025: €37,552
- Tangible fixed assets -€18,869
down €18,869 (-8.1%), from €234,176 to €215,306
of which Land and buildings: -€10,121
- Debts after one year -€17,560
down €17,560 (-19.5%), from €90,216 to €72,657
- Reserves -€12,265
down €12,265 (-8.1%), from €151,642 to €139,376
of which Distributable reserves: -€12,265
- Other debts +€10,300
up €10,300 (+14.7%), from €70,226 to €80,526
- Tax, wage and social debts -€8,425
no longer reported in 2025 (was €8,425)
of which Remuneration and social security: -€6,800
- Gross operating margin +€18,873
up €18,873 (+646.9%), from €2,917 to €21,790
- Depreciation -€467
down €467 (-2.2%), from €21,390 to €20,923
- Financial charges -€443
down €443 (-13.5%), from €3,277 to €2,834
- Taxes -€369
down €369 (-100.0%), from €369 to €0
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.
Cash bridge derived
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 | €355,129 | €327,253 | -€27,876 | -7.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €241,821 | €220,899 | -€20,923 | -8.7% |
| Intangible fixed assets | 21 | €7,646 | €5,592 | -€2,054 | -26.9% |
| Tangible fixed assets | 22/27 | €234,176 | €215,306 | -€18,869 | -8.1% |
| Land and buildings | 22 | €204,569 | €194,448 | -€10,121 | -4.9% |
| Plant, machinery and equipment | 23 | €9,949 | €7,741 | -€2,208 | -22.2% |
| Furniture and vehicles | 24 | €19,658 | €13,118 | -€6,540 | -33.3% |
| Current assets | 29/58 | €113,307 | €106,354 | -€6,953 | -6.1% |
| Stocks and contracts in progress | 3 | €9,318 | €12,510 | +€3,192 | +34.3% |
| Stocks | 30/36 | €9,318 | €12,510 | +€3,192 | +34.3% |
| Amounts receivable within one year | 40/41 | €21,817 | €19,367 | -€2,449 | -11.2% |
| Trade receivables | 40 | €21,247 | €17,069 | -€4,179 | -19.7% |
| Other amounts receivable | 41 | €569 | €2,299 | +€1,729 | +303.9% |
| Current investments | 50/53 | - | €37,552 | +€37,552 | |
| Cash at bank and in hand | 54/58 | €78,817 | €35,374 | -€43,443 | -55.1% |
| Deferred charges and accrued income | 490/1 | €3,356 | €1,551 | -€1,804 | -53.8% |
| Total equity and liabilities | 10/49 | €355,129 | €327,253 | -€27,876 | -7.8% |
| Equity | 10/15 | €157,847 | €145,582 | -€12,265 | -7.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €151,642 | €139,376 | -€12,265 | -8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,782 | €137,516 | -€12,265 | -8.2% |
| Amounts payable | 17/49 | €197,282 | €181,671 | -€15,610 | -7.9% |
| Amounts payable after more than one year | 17 | €90,216 | €72,657 | -€17,560 | -19.5% |
| Financial debts | 170/4 | €90,216 | €72,657 | -€17,560 | -19.5% |
| Amounts payable within one year | 42/48 | €107,065 | €109,015 | +€1,949 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €17,844 | €17,560 | -€285 | -1.6% |
| Trade debts | 44 | €10,570 | €10,929 | +€359 | +3.4% |
| Suppliers | 440/4 | €10,570 | €10,929 | +€359 | +3.4% |
| Taxes, remuneration and social security | 45 | €8,425 | - | -€8,425 | |
| Taxes | 450/3 | €1,625 | - | -€1,625 | |
| Remuneration and social security | 454/9 | €6,800 | - | -€6,800 | |
| Other amounts payable | 47/48 | €70,226 | €80,526 | +€10,300 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,390 | €20,923 | -€467 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €171 | +€171 | |
| Other operating charges | 640/8 | €10,611 | €10,460 | -€151 | -1.4% |
| Gross operating margin | 9900 | €2,917 | €21,790 | +€18,873 | +646.9% |
| Operating profit (loss) | 9901 | -€29,083 | -€9,763 | +€19,320 | +66.4% |
| Financial income | 75/76B | €115 | €25 | -€90 | -78.5% |
| Recurring financial income | 75 | €115 | €25 | -€90 | -78.5% |
| Financial charges | 65/66B | €3,277 | €2,834 | -€443 | -13.5% |
| Recurring financial charges | 65 | €3,277 | €2,834 | -€443 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,245 | -€12,573 | +€19,672 | +61.0% |
| Income taxes | 67/77 | €369 | €0 | -€369 | -100.0% |
| Profit (loss) for the period | 9904 | -€32,613 | -€12,573 | +€20,041 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,613 | -€12,573 | +€20,041 | +61.4% |
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.