WILPA: 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.
WILPA
Largest movements
- Cash -€13,625
down €13,625 (-21.2%), from €64,132 to €50,507
mainly Contributions, distributions and other (-€28,045) and Receivables within one year (-€6,417)
- Receivables within one year +€6,417
up €6,417 (+848%), from €757 to €7,174
of which Other amounts receivable: +€5,394
- Tax, wage and social debts -€4,940
down €4,940 (-73.3%), from €6,741 to €1,800
- Reserves -€2,675
down €2,675 (-4.3%), from €62,275 to €59,600
- Gross operating margin +€9,340
up €9,340 (+30.3%), from €30,809 to €40,149
- Taxes +€2,680
up €2,680 (+27.0%), from €9,935 to €12,615
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 | €87,835 | €80,254 | -€7,581 | -8.6% |
| Fixed assets | 21/28 | €8,366 | €8,366 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,366 | €8,366 | = | 0.0% |
| Land and buildings | 22 | €8,366 | €8,366 | = | 0.0% |
| Current assets | 29/58 | €79,469 | €71,888 | -€7,581 | -9.5% |
| Stocks and contracts in progress | 3 | €13,255 | €12,568 | -€687 | -5.2% |
| Stocks | 30/36 | €13,255 | €12,568 | -€687 | -5.2% |
| Amounts receivable within one year | 40/41 | €757 | €7,174 | +€6,417 | +848% |
| Trade receivables | 40 | €757 | €1,780 | +€1,023 | +135% |
| Other amounts receivable | 41 | - | €5,394 | +€5,394 | |
| Cash at bank and in hand | 54/58 | €64,132 | €50,507 | -€13,625 | -21.2% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,639 | +€313 | +23.6% |
| Total equity and liabilities | 10/49 | €87,835 | €80,254 | -€7,581 | -8.6% |
| Equity | 10/15 | €72,470 | €69,801 | -€2,669 | -3.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €62,275 | €59,600 | -€2,675 | -4.3% |
| Distributable reserves | 133 | €62,275 | €59,600 | -€2,675 | -4.3% |
| Profit (loss) carried forward | 14 | €195 | €201 | +€7 | +3.3% |
| Amounts payable | 17/49 | €15,366 | €10,453 | -€4,913 | -32.0% |
| Amounts payable within one year | 42/48 | €15,366 | €10,453 | -€4,913 | -32.0% |
| Trade debts | 44 | €1,632 | €1,199 | -€433 | -26.5% |
| Suppliers | 440/4 | €1,632 | €1,199 | -€433 | -26.5% |
| Taxes, remuneration and social security | 45 | €6,741 | €1,800 | -€4,940 | -73.3% |
| Taxes | 450/3 | €6,741 | €1,800 | -€4,940 | -73.3% |
| Other amounts payable | 47/48 | €6,993 | €7,454 | +€461 | +6.6% |
| Other operating charges | 640/8 | €2,403 | €2,111 | -€292 | -12.2% |
| Gross operating margin | 9900 | €30,809 | €40,149 | +€9,340 | +30.3% |
| Operating profit (loss) | 9901 | €28,406 | €38,038 | +€9,633 | +33.9% |
| Financial income | 75/76B | €519 | €305 | -€215 | -41.4% |
| Recurring financial income | 75 | €519 | €305 | -€215 | -41.4% |
| Financial charges | 65/66B | €245 | €351 | +€107 | +43.7% |
| Recurring financial charges | 65 | €245 | €351 | +€107 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €28,681 | €37,992 | +€9,311 | +32.5% |
| Income taxes | 67/77 | €9,935 | €12,615 | +€2,680 | +27.0% |
| Profit (loss) for the period | 9904 | €18,745 | €25,377 | +€6,631 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,745 | €25,377 | +€6,631 | +35.4% |
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 26 October 2026 via checked.be.