WILRIS: what changed
Two fiscal 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.
WILRIS
Largest movements
- Receivables within one year +€694,576
up €694,576 (+110.1%), from €631,099 to €1.3m
of which Other amounts receivable: +€646,622
- Receivables after one year -€389,067
down €389,067 (-46.2%), from €841,470 to €452,403
- Cash +€72,865
up €72,865 (+728.7%), from €9,999 to €82,864
mainly Other debts (+€562,945) and Receivables after one year (+€389,067)
- Deferred charges and accrued income +€26,000
up €26,000 (+15.1%), from €172,000 to €198,000
- Other debts +€562,945
up €562,945 (+603.7%), from €93,249 to €656,194
- Trade debts -€155,017
down €155,017 (-46.0%), from €337,289 to €182,272
- Profit (loss) carried forward +€79,264
up €79,264 (+7.6%), from €1.0m to €1.1m
- Tax, wage and social debts -€71,569
down €71,569 (-93.3%), from €76,673 to €5,104
- Accrued charges and deferred income +€26,530
up €26,530 (+223.7%), from €11,862 to €38,392
- Financial charges +€16,753
up €16,753 (+84.6%), from €19,810 to €36,563
- Financial income -€16,362
down €16,362 (-70.6%), from €23,167 to €6,805
- Taxes -€9,361
down €9,361 (-24.7%), from €37,852 to €28,491
- Gross operating margin -€4,657
down €4,657 (-2.9%), from €159,938 to €155,281
- Other operating charges +€3,563
up €3,563 (+2581.9%), from €138 to €3,701
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 | €1,704,797 | €2,095,104 | +€390,307 | +22.9% |
| Fixed assets | 21/28 | €50,229 | €36,162 | -€14,067 | -28.0% |
| Tangible fixed assets | 22/27 | €50,229 | €36,162 | -€14,067 | -28.0% |
| Furniture and vehicles | 24 | €1,829 | €1,087 | -€742 | -40.6% |
| Other tangible fixed assets | 26 | €48,400 | €35,075 | -€13,325 | -27.5% |
| Current assets | 29/58 | €1,654,568 | €2,058,942 | +€404,374 | +24.4% |
| Amounts receivable after more than one year | 29 | €841,470 | €452,403 | -€389,067 | -46.2% |
| Other amounts receivable | 291 | €841,470 | €452,403 | -€389,067 | -46.2% |
| Amounts receivable within one year | 40/41 | €631,099 | €1,325,675 | +€694,576 | +110.1% |
| Trade receivables | 40 | €53,850 | €101,804 | +€47,954 | +89.1% |
| Other amounts receivable | 41 | €577,249 | €1,223,871 | +€646,622 | +112.0% |
| Cash at bank and in hand | 54/58 | €9,999 | €82,864 | +€72,865 | +728.7% |
| Deferred charges and accrued income | 490/1 | €172,000 | €198,000 | +€26,000 | +15.1% |
| Total equity and liabilities | 10/49 | €1,704,797 | €2,095,104 | +€390,307 | +22.9% |
| Equity | 10/15 | €1,066,828 | €1,146,092 | +€79,264 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,128 | €7,128 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,268 | €5,268 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,041,100 | €1,120,364 | +€79,264 | +7.6% |
| Amounts payable | 17/49 | €637,969 | €949,012 | +€311,043 | +48.8% |
| Amounts payable after more than one year | 17 | €54,332 | €31,699 | -€22,633 | -41.7% |
| Financial debts | 170/4 | €54,332 | €31,699 | -€22,633 | -41.7% |
| Amounts payable within one year | 42/48 | €571,775 | €878,921 | +€307,146 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €31,700 | €22,633 | -€9,067 | -28.6% |
| Financial debts | 43 | €32,864 | €12,718 | -€20,146 | -61.3% |
| Credit institutions | 430/8 | €32,864 | €12,718 | -€20,146 | -61.3% |
| Trade debts | 44 | €337,289 | €182,272 | -€155,017 | -46.0% |
| Suppliers | 440/4 | €337,289 | €182,272 | -€155,017 | -46.0% |
| Taxes, remuneration and social security | 45 | €76,673 | €5,104 | -€71,569 | -93.3% |
| Taxes | 450/3 | €76,673 | €5,104 | -€71,569 | -93.3% |
| Other amounts payable | 47/48 | €93,249 | €656,194 | +€562,945 | +603.7% |
| Accrued charges and deferred income | 492/3 | €11,862 | €38,392 | +€26,530 | +223.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,444 | €14,067 | +€623 | +4.6% |
| Other operating charges | 640/8 | €138 | €3,701 | +€3,563 | +2581.9% |
| Gross operating margin | 9900 | €159,938 | €155,281 | -€4,657 | -2.9% |
| Operating profit (loss) | 9901 | €146,356 | €137,513 | -€8,843 | -6.0% |
| Financial income | 75/76B | €23,167 | €6,805 | -€16,362 | -70.6% |
| Recurring financial income | 75 | €23,167 | €6,805 | -€16,362 | -70.6% |
| Financial charges | 65/66B | €19,810 | €36,563 | +€16,753 | +84.6% |
| Recurring financial charges | 65 | €19,810 | €36,563 | +€16,753 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €149,713 | €107,755 | -€41,958 | -28.0% |
| Income taxes | 67/77 | €37,852 | €28,491 | -€9,361 | -24.7% |
| Profit (loss) for the period | 9904 | €111,861 | €79,264 | -€32,597 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €111,861 | €79,264 | -€32,597 | -29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.