WILS & ZONEN: 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 & ZONEN
Largest movements
- Receivables within one year +€55,824
up €55,824 (+67.7%), from €82,481 to €138,305
of which Trade receivables: +€65,236
- Cash -€45,757
down €45,757 (-79.4%), from €57,633 to €11,875
mainly Receivables within one year (-€55,824) and Stocks and contracts (-€34,771)
- Stocks and contracts +€34,771
new in 2025: €34,771
- Tangible fixed assets -€6,318
down €6,318 (-6.5%), from €97,228 to €90,910
of which Leasing and similar rights: -€7,008
- Trade debts +€47,673
up €47,673 (+219%), from €21,734 to €69,407
- Profit (loss) carried forward -€6,448
down €6,448 (-5.6%), from €114,188 to €107,739
- Debts after one year -€5,044
down €5,044 (-29.4%), from €17,158 to €12,115
- Gross operating margin -€17,746
down €17,746 (-43.7%), from €40,605 to €22,859
- Taxes -€8,292
down €8,292 (-97.5%), from €8,505 to €213
- Financial charges +€6,553
up €6,553 (+204%), from €3,219 to €9,772
- Staff costs -€4,670
down €4,670 (-100%), from €4,670 to €0
- Depreciation +€2,507
up €2,507 (+16.9%), from €14,811 to €17,318
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 | €244,235 | €282,011 | +€37,776 | +15.5% |
| Fixed assets | 21/28 | €97,327 | €91,010 | -€6,318 | -6.5% |
| Tangible fixed assets | 22/27 | €97,228 | €90,910 | -€6,318 | -6.5% |
| Land and buildings | 22 | €33,932 | €33,932 | = | 0.0% |
| Plant, machinery and equipment | 23 | €30,369 | €32,643 | +€2,274 | +7.5% |
| Furniture and vehicles | 24 | €2,607 | €1,022 | -€1,584 | -60.8% |
| Leasing and similar rights | 25 | €30,321 | €23,313 | -€7,008 | -23.1% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €146,908 | €191,001 | +€44,094 | +30.0% |
| Stocks and contracts in progress | 3 | - | €34,771 | +€34,771 | |
| Stocks | 30/36 | - | €34,771 | +€34,771 | |
| Amounts receivable within one year | 40/41 | €82,481 | €138,305 | +€55,824 | +67.7% |
| Trade receivables | 40 | €54,579 | €119,815 | +€65,236 | +120% |
| Other amounts receivable | 41 | €27,902 | €18,490 | -€9,412 | -33.7% |
| Cash at bank and in hand | 54/58 | €57,633 | €11,875 | -€45,757 | -79.4% |
| Deferred charges and accrued income | 490/1 | €6,794 | €6,049 | -€745 | -11.0% |
| Total equity and liabilities | 10/49 | €244,235 | €282,011 | +€37,776 | +15.5% |
| Equity | 10/15 | €197,301 | €190,853 | -€6,448 | -3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €64,522 | €64,522 | = | 0.0% |
| Distributable reserves | 133 | €64,522 | €64,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,188 | €107,739 | -€6,448 | -5.6% |
| Amounts payable | 17/49 | €46,934 | €91,158 | +€44,224 | +94.2% |
| Amounts payable after more than one year | 17 | €17,158 | €12,115 | -€5,044 | -29.4% |
| Financial debts | 170/4 | €17,158 | €12,115 | -€5,044 | -29.4% |
| Amounts payable within one year | 42/48 | €29,776 | €78,181 | +€48,406 | +163% |
| Current portion of amounts payable after more than one year | 42 | €4,845 | €5,044 | +€198 | +4.1% |
| Trade debts | 44 | €21,734 | €69,407 | +€47,673 | +219% |
| Suppliers | 440/4 | €21,734 | €69,407 | +€47,673 | +219% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,196 | €3,730 | +€535 | +16.7% |
| Taxes | 450/3 | €3,196 | €3,730 | +€535 | +16.7% |
| Accrued charges and deferred income | 492/3 | - | €862 | +€862 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €4,670 | €0 | -€4,670 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,811 | €17,318 | +€2,507 | +16.9% |
| Other operating charges | 640/8 | €1,925 | €2,112 | +€187 | +9.7% |
| Non-recurring operating charges | 66A | €1,714 | €0 | -€1,714 | -100% |
| Gross operating margin | 9900 | €40,605 | €22,859 | -€17,746 | -43.7% |
| Operating profit (loss) | 9901 | €17,484 | €3,429 | -€14,055 | -80.4% |
| Financial income | 75/76B | €2,392 | €107 | -€2,285 | -95.5% |
| Recurring financial income | 75 | €2,392 | €107 | -€2,285 | -95.5% |
| Financial charges | 65/66B | €3,219 | €9,772 | +€6,553 | +204% |
| Recurring financial charges | 65 | €3,219 | €9,772 | +€6,553 | +204% |
| Profit (loss) for the period before taxes | 9903 | €16,658 | -€6,235 | -€22,893 | |
| Income taxes | 67/77 | €8,505 | €213 | -€8,292 | -97.5% |
| Profit (loss) for the period | 9904 | €8,153 | -€6,448 | -€14,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,153 | -€6,448 | -€14,601 |
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 24 October 2026 via checked.be.