WILMS-SAS: 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-SAS
Largest movements
- Cash -€129,879
down €129,879 (-29.9%), from €433,670 to €303,791
mainly Deferred charges and accrued income (-€106,160) and Other debts (-€79,068)
- Deferred charges and accrued income +€106,160
new in 2025: €106,160
- Receivables within one year +€73,912
up €73,912 (+39.9%), from €185,232 to €259,144
of which Trade receivables: +€81,775
- Profit (loss) carried forward +€134,471
up €134,471 (+75.5%), from €178,034 to €312,505
- Other debts -€79,068
down €79,068 (-97.5%), from €81,092 to €2,024
- Trade debts -€15,653
down €15,653 (-32.3%), from €48,455 to €32,802
- Gross operating margin +€79,715
up €79,715 (+13.3%), from €601,405 to €681,119
- Taxes +€18,296
up €18,296 (+83.6%), from €21,891 to €40,187
- Staff costs +€13,088
up €13,088 (+2.7%), from €489,717 to €502,805
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 | €623,352 | €675,182 | +€51,830 | +8.3% |
| Fixed assets | 21/28 | €4,450 | €6,086 | +€1,636 | +36.8% |
| Tangible fixed assets | 22/27 | €4,450 | €6,086 | +€1,636 | +36.8% |
| Plant, machinery and equipment | 23 | €1,737 | €3,703 | +€1,966 | +113% |
| Furniture and vehicles | 24 | €2,713 | €2,383 | -€330 | -12.2% |
| Current assets | 29/58 | €618,902 | €669,096 | +€50,194 | +8.1% |
| Amounts receivable within one year | 40/41 | €185,232 | €259,144 | +€73,912 | +39.9% |
| Trade receivables | 40 | €164,013 | €245,789 | +€81,775 | +49.9% |
| Other amounts receivable | 41 | €21,219 | €13,356 | -€7,863 | -37.1% |
| Cash at bank and in hand | 54/58 | €433,670 | €303,791 | -€129,879 | -29.9% |
| Deferred charges and accrued income | 490/1 | - | €106,160 | +€106,160 | |
| Total equity and liabilities | 10/49 | €623,352 | €675,182 | +€51,830 | +8.3% |
| Equity | 10/15 | €421,634 | €556,105 | +€134,471 | +31.9% |
| Contributions | 10/11 | €151,000 | €151,000 | = | 0.0% |
| Capital | 10 | €151,000 | €151,000 | = | 0.0% |
| Issued capital | 100 | €151,000 | €151,000 | = | 0.0% |
| Reserves | 13 | €92,600 | €92,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,100 | €15,100 | = | 0.0% |
| Legal reserve | 130 | €15,100 | €15,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,500 | €77,500 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €178,034 | €312,505 | +€134,471 | +75.5% |
| Amounts payable | 17/49 | €201,718 | €119,077 | -€82,641 | -41.0% |
| Amounts payable within one year | 42/48 | €180,281 | €92,097 | -€88,184 | -48.9% |
| Trade debts | 44 | €48,455 | €32,802 | -€15,653 | -32.3% |
| Suppliers | 440/4 | €48,455 | €32,802 | -€15,653 | -32.3% |
| Taxes, remuneration and social security | 45 | €50,735 | €57,272 | +€6,537 | +12.9% |
| Taxes | 450/3 | €0 | €187 | +€187 | |
| Remuneration and social security | 454/9 | €50,735 | €57,085 | +€6,350 | +12.5% |
| Other amounts payable | 47/48 | €81,092 | €2,024 | -€79,068 | -97.5% |
| Accrued charges and deferred income | 492/3 | €21,437 | €26,980 | +€5,543 | +25.9% |
| Non-recurring operating income | 76A | €137 | €420 | +€283 | +207% |
| Remuneration, social security and pensions | 62 | €489,717 | €502,805 | +€13,088 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,338 | €2,062 | -€4,277 | -67.5% |
| Other operating charges | 640/8 | €2,012 | €1,445 | -€567 | -28.2% |
| Gross operating margin | 9900 | €601,405 | €681,119 | +€79,715 | +13.3% |
| Operating profit (loss) | 9901 | €103,338 | €174,808 | +€71,470 | +69.2% |
| Financial charges | 65/66B | €122 | €150 | +€28 | +22.8% |
| Recurring financial charges | 65 | €122 | €150 | +€28 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €103,215 | €174,658 | +€71,443 | +69.2% |
| Income taxes | 67/77 | €21,891 | €40,187 | +€18,296 | +83.6% |
| Profit (loss) for the period | 9904 | €81,324 | €134,471 | +€53,146 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,324 | €134,471 | +€53,146 | +65.4% |
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 29 October 2026 via checked.be.