WILMS CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€120,000
down €120,000 (-25.5%), from €470,000 to €350,000
- Receivables within one year -€11,415
down €11,415 (-62.4%), from €18,293 to €6,879
of which Other amounts receivable: -€9,571
- Cash -€10,716
down €10,716 (-38.0%), from €28,191 to €17,475
mainly Other debts (-€156,084) and Trade debts (-€1,307)
- Tangible fixed assets -€10,231
down €10,231 (-20.4%), from €50,062 to €39,832
of which Land and buildings: -€8,259
- Other debts -€156,084
down €156,084 (-75.3%), from €207,254 to €51,171
- Gross operating margin -€37,894
down €37,894 (-79.1%), from €47,884 to €9,989
- Taxes -€12,416
down €12,416 (-98.8%), from €12,570 to €154
- Financial charges +€8,960
up €8,960 (+3,717%), from €241 to €9,201
- Depreciation -€3,503
down €3,503 (-25.5%), from €13,734 to €10,231
- Financial income -€1,424
down €1,424 (-9.9%), from €14,339 to €12,915
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 | €566,547 | €414,186 | -€152,361 | -26.9% |
| Fixed assets | 21/28 | €50,062 | €39,832 | -€10,231 | -20.4% |
| Tangible fixed assets | 22/27 | €50,062 | €39,832 | -€10,231 | -20.4% |
| Land and buildings | 22 | €43,427 | €35,168 | -€8,259 | -19.0% |
| Furniture and vehicles | 24 | €3,256 | €1,514 | -€1,742 | -53.5% |
| Other tangible fixed assets | 26 | €3,380 | €3,150 | -€230 | -6.8% |
| Current assets | 29/58 | €516,485 | €374,354 | -€142,130 | -27.5% |
| Amounts receivable within one year | 40/41 | €18,293 | €6,879 | -€11,415 | -62.4% |
| Trade receivables | 40 | €2,172 | €329 | -€1,843 | -84.9% |
| Other amounts receivable | 41 | €16,121 | €6,550 | -€9,571 | -59.4% |
| Current investments | 50/53 | €470,000 | €350,000 | -€120,000 | -25.5% |
| Cash at bank and in hand | 54/58 | €28,191 | €17,475 | -€10,716 | -38.0% |
| Total equity and liabilities | 10/49 | €566,547 | €414,186 | -€152,361 | -26.9% |
| Equity | 10/15 | €357,887 | €360,298 | +€2,411 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €253,037 | €253,037 | = | 0.0% |
| Distributable reserves | 133 | €253,037 | €253,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,450 | €94,861 | +€2,411 | +2.6% |
| Amounts payable | 17/49 | €208,660 | €53,887 | -€154,773 | -74.2% |
| Amounts payable within one year | 42/48 | €208,660 | €53,887 | -€154,773 | -74.2% |
| Trade debts | 44 | €1,362 | €54 | -€1,307 | -96.0% |
| Suppliers | 440/4 | €1,362 | €54 | -€1,307 | -96.0% |
| Taxes, remuneration and social security | 45 | €44 | €2,662 | +€2,618 | +5,986% |
| Taxes | 450/3 | €44 | €2,662 | +€2,618 | +5,986% |
| Other amounts payable | 47/48 | €207,254 | €51,171 | -€156,084 | -75.3% |
| Non-recurring operating income | 76A | - | €22,649 | +€22,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,734 | €10,231 | -€3,503 | -25.5% |
| Other operating charges | 640/8 | €2,018 | €908 | -€1,111 | -55.0% |
| Gross operating margin | 9900 | €47,884 | €9,989 | -€37,894 | -79.1% |
| Operating profit (loss) | 9901 | €32,131 | -€1,149 | -€33,280 | |
| Financial income | 75/76B | €14,339 | €12,915 | -€1,424 | -9.9% |
| Recurring financial income | 75 | €14,339 | €12,915 | -€1,424 | -9.9% |
| Financial charges | 65/66B | €241 | €9,201 | +€8,960 | +3,717% |
| Recurring financial charges | 65 | €241 | €9,201 | +€8,960 | +3,717% |
| Profit (loss) for the period before taxes | 9903 | €46,229 | €2,565 | -€43,665 | -94.5% |
| Income taxes | 67/77 | €12,570 | €154 | -€12,416 | -98.8% |
| Profit (loss) for the period | 9904 | €33,659 | €2,411 | -€31,248 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,659 | €2,411 | -€31,248 | -92.8% |
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 21 October 2026 via checked.be.