WILS FRANK: 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.
WILS FRANK
Largest movements
- Receivables within one year +€29,182
up €29,182 (+41.2%), from €70,844 to €100,027
of which Trade receivables: +€29,940
- Cash -€8,836
down €8,836 (-85.3%), from €10,358 to €1,522
mainly Receivables within one year (-€29,182) and Trade debts (-€14,327)
- Deferred charges and accrued income -€1,372
down €1,372 (-84.1%), from €1,632 to €260
- Other debts +€35,470
up €35,470 (+36.1%), from €98,152 to €133,622
- Trade debts -€14,327
down €14,327 (-83.9%), from €17,067 to €2,740
- Tax, wage and social debts -€2,058
down €2,058 (-45.9%), from €4,480 to €2,422
- Gross operating margin +€3,238
up €3,238, from -€633 to €2,605
- Other operating charges +€860
up €860 (+135.8%), from €633 to €1,494
- Depreciation +€600
up €600 (+265.0%), from €226 to €826
- Financial charges +€305
up €305 (+1076.2%), from €28 to €333
- Taxes +€88
up €88 (+246.9%), from €36 to €123
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 | €85,095 | €103,235 | +€18,140 | +21.3% |
| Fixed assets | 21/28 | €2,253 | €1,426 | -€826 | -36.7% |
| Tangible fixed assets | 22/27 | €2,253 | €1,426 | -€826 | -36.7% |
| Furniture and vehicles | 24 | €2,253 | €1,426 | -€826 | -36.7% |
| Current assets | 29/58 | €82,842 | €101,809 | +€18,966 | +22.9% |
| Amounts receivable within one year | 40/41 | €70,844 | €100,027 | +€29,182 | +41.2% |
| Trade receivables | 40 | €69,060 | €99,000 | +€29,940 | +43.4% |
| Other amounts receivable | 41 | €1,784 | €1,027 | -€758 | -42.5% |
| Current investments | 50/53 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €10,358 | €1,522 | -€8,836 | -85.3% |
| Deferred charges and accrued income | 490/1 | €1,632 | €260 | -€1,372 | -84.1% |
| Total equity and liabilities | 10/49 | €85,095 | €103,235 | +€18,140 | +21.3% |
| Equity | 10/15 | -€35,377 | -€35,549 | -€172 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,829 | -€56,000 | -€172 | -0.3% |
| Amounts payable | 17/49 | €120,473 | €138,784 | +€18,312 | +15.2% |
| Amounts payable within one year | 42/48 | €119,700 | €138,784 | +€19,085 | +15.9% |
| Trade debts | 44 | €17,067 | €2,740 | -€14,327 | -83.9% |
| Suppliers | 440/4 | €17,067 | €2,740 | -€14,327 | -83.9% |
| Taxes, remuneration and social security | 45 | €4,480 | €2,422 | -€2,058 | -45.9% |
| Taxes | 450/3 | €4,480 | €2,422 | -€2,058 | -45.9% |
| Other amounts payable | 47/48 | €98,152 | €133,622 | +€35,470 | +36.1% |
| Accrued charges and deferred income | 492/3 | €773 | €0 | -€773 | -100.0% |
| Non-recurring operating income | 76A | - | €5,178 | +€5,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €826 | +€600 | +265.0% |
| Other operating charges | 640/8 | €633 | €1,494 | +€860 | +135.8% |
| Gross operating margin | 9900 | -€633 | €2,605 | +€3,238 | |
| Operating profit (loss) | 9901 | -€1,493 | €285 | +€1,777 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €28 | €333 | +€305 | +1076.2% |
| Recurring financial charges | 65 | €28 | €333 | +€305 | +1076.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,521 | -€49 | +€1,472 | +96.8% |
| Income taxes | 67/77 | €36 | €123 | +€88 | +246.9% |
| Profit (loss) for the period | 9904 | -€1,556 | -€172 | +€1,385 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,556 | -€172 | +€1,385 | +89.0% |
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 8 October 2026 via checked.be.