Wils & V: 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.
Wils & V
Largest movements
- Stocks and contracts -€5,403
no longer reported in 2025 (was €5,403)
- Deferred charges and accrued income +€4,647
up €4,647 (+581.8%), from €799 to €5,446
- Reserves +€25,095
up €25,095 (+42.6%), from €58,962 to €84,057
- Other debts -€19,061
down €19,061 (-72.4%), from €26,334 to €7,274
- Tax, wage and social debts -€11,769
down €11,769 (-46.9%), from €25,087 to €13,317
of which Taxes: -€8,328
- Current portion of long-term debt -€5,299
down €5,299 (-19.0%), from €27,850 to €22,552
- Accrued charges and deferred income +€5,195
up €5,195 (+315.4%), from €1,647 to €6,842
- Gross operating margin -€19,385
down €19,385 (-20.8%), from €93,330 to €73,945
- Taxes -€5,331
down €5,331 (-33.4%), from €15,941 to €10,610
- Other operating charges -€2,340
down €2,340 (-29.1%), from €8,037 to €5,697
- Depreciation +€1,995
up €1,995 (+11.6%), from €17,192 to €19,187
- Financial charges +€1,124
up €1,124 (+10.7%), from €10,468 to €11,592
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 | €344,320 | €341,109 | -€3,211 | -0.9% |
| Fixed assets | 21/28 | €316,095 | €315,926 | -€169 | -0.1% |
| Tangible fixed assets | 22/27 | €316,095 | €315,926 | -€169 | -0.1% |
| Land and buildings | 22 | €306,232 | €315,231 | +€8,998 | +2.9% |
| Plant, machinery and equipment | 23 | €777 | €696 | -€81 | -10.4% |
| Leasing and similar rights | 25 | €9,086 | - | -€9,086 | |
| Current assets | 29/58 | €28,225 | €25,183 | -€3,042 | -10.8% |
| Stocks and contracts in progress | 3 | €5,403 | - | -€5,403 | |
| Stocks | 30/36 | €5,403 | - | -€5,403 | |
| Amounts receivable within one year | 40/41 | €14,883 | €15,972 | +€1,089 | +7.3% |
| Trade receivables | 40 | €14,883 | €15,972 | +€1,089 | +7.3% |
| Cash at bank and in hand | 54/58 | €7,140 | €3,765 | -€3,375 | -47.3% |
| Deferred charges and accrued income | 490/1 | €799 | €5,446 | +€4,647 | +581.8% |
| Total equity and liabilities | 10/49 | €344,320 | €341,109 | -€3,211 | -0.9% |
| Equity | 10/15 | €61,962 | €87,057 | +€25,095 | +40.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,962 | €84,057 | +€25,095 | +42.6% |
| Distributable reserves | 133 | €58,962 | €84,057 | +€25,095 | +42.6% |
| Amounts payable | 17/49 | €282,358 | €254,052 | -€28,306 | -10.0% |
| Amounts payable after more than one year | 17 | €197,861 | €198,309 | +€448 | +0.2% |
| Financial debts | 170/4 | €175,861 | €153,309 | -€22,552 | -12.8% |
| Other amounts payable | 178/9 | €22,000 | €45,000 | +€23,000 | +104.5% |
| Amounts payable within one year | 42/48 | €82,850 | €48,901 | -€33,949 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €27,850 | €22,552 | -€5,299 | -19.0% |
| Trade debts | 44 | €3,579 | €5,758 | +€2,179 | +60.9% |
| Suppliers | 440/4 | €3,579 | €5,758 | +€2,179 | +60.9% |
| Taxes, remuneration and social security | 45 | €25,087 | €13,317 | -€11,769 | -46.9% |
| Taxes | 450/3 | €19,195 | €10,867 | -€8,328 | -43.4% |
| Remuneration and social security | 454/9 | €5,891 | €2,450 | -€3,441 | -58.4% |
| Other amounts payable | 47/48 | €26,334 | €7,274 | -€19,061 | -72.4% |
| Accrued charges and deferred income | 492/3 | €1,647 | €6,842 | +€5,195 | +315.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,192 | €19,187 | +€1,995 | +11.6% |
| Other operating charges | 640/8 | €8,037 | €5,697 | -€2,340 | -29.1% |
| Gross operating margin | 9900 | €93,330 | €73,945 | -€19,385 | -20.8% |
| Operating profit (loss) | 9901 | €68,101 | €49,061 | -€19,040 | -28.0% |
| Financial income | 75/76B | €56 | €319 | +€262 | +465.4% |
| Recurring financial income | 75 | €56 | €319 | +€262 | +465.4% |
| Financial charges | 65/66B | €10,468 | €11,592 | +€1,124 | +10.7% |
| Recurring financial charges | 65 | €10,468 | €11,592 | +€1,124 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €57,690 | €37,787 | -€19,902 | -34.5% |
| Income taxes | 67/77 | €15,941 | €10,610 | -€5,331 | -33.4% |
| Profit (loss) for the period | 9904 | €41,749 | €27,178 | -€14,571 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,749 | €27,178 | -€14,571 | -34.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.