WILSIM: 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.
WILSIM
Largest movements
- Cash -€109,675
down €109,675 (-74.6%), from €147,048 to €37,374
mainly Debts after one year (-€353,958) and Contributions, distributions and other (-€351,033)
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Tangible fixed assets -€23,424
down €23,424 (-3.8%), from €623,689 to €600,265
of which Land and buildings: -€16,148
- Debts after one year -€353,958
down €353,958 (-66.7%), from €530,955 to €176,997
- Other debts +€337,013
up €337,013 (+542%), from €62,173 to €399,186
- Reserves -€173,131
no longer reported in 2025 (was €173,131)
- Gross operating margin +€4,339
up €4,339 (+1.7%), from €262,666 to €267,005
- Financial charges -€3,593
down €3,593 (-41.2%), from €8,719 to €5,126
- Depreciation +€3,319
up €3,319 (+13.9%), from €23,860 to €27,179
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 | €831,655 | €638,698 | -€192,957 | -23.2% |
| Fixed assets | 21/28 | €623,689 | €600,265 | -€23,424 | -3.8% |
| Tangible fixed assets | 22/27 | €623,689 | €600,265 | -€23,424 | -3.8% |
| Land and buildings | 22 | €606,444 | €590,295 | -€16,148 | -2.7% |
| Furniture and vehicles | 24 | €17,245 | €9,970 | -€7,276 | -42.2% |
| Current assets | 29/58 | €207,965 | €38,433 | -€169,533 | -81.5% |
| Amounts receivable within one year | 40/41 | - | €105 | +€105 | |
| Other amounts receivable | 41 | - | €105 | +€105 | |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €147,048 | €37,374 | -€109,675 | -74.6% |
| Deferred charges and accrued income | 490/1 | €917 | €954 | +€37 | +4.0% |
| Total equity and liabilities | 10/49 | €831,655 | €638,698 | -€192,957 | -23.2% |
| Equity | 10/15 | €176,131 | €3,000 | -€173,131 | -98.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €173,131 | - | -€173,131 | |
| Distributable reserves | 133 | €173,131 | - | -€173,131 | |
| Amounts payable | 17/49 | €655,524 | €635,698 | -€19,826 | -3.0% |
| Amounts payable after more than one year | 17 | €530,955 | €176,997 | -€353,958 | -66.7% |
| Financial debts | 170/4 | €530,955 | €176,997 | -€353,958 | -66.7% |
| Amounts payable within one year | 42/48 | €119,396 | €458,701 | +€339,305 | +284% |
| Current portion of amounts payable after more than one year | 42 | €37,003 | €37,421 | +€418 | +1.1% |
| Trade debts | 44 | €1,363 | €724 | -€639 | -46.9% |
| Suppliers | 440/4 | €1,363 | €724 | -€639 | -46.9% |
| Taxes, remuneration and social security | 45 | €18,857 | €21,371 | +€2,514 | +13.3% |
| Taxes | 450/3 | €18,857 | €21,371 | +€2,514 | +13.3% |
| Other amounts payable | 47/48 | €62,173 | €399,186 | +€337,013 | +542% |
| Accrued charges and deferred income | 492/3 | €5,173 | - | -€5,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,860 | €27,179 | +€3,319 | +13.9% |
| Other operating charges | 640/8 | €4,089 | €4,213 | +€124 | +3.0% |
| Gross operating margin | 9900 | €262,666 | €267,005 | +€4,339 | +1.7% |
| Operating profit (loss) | 9901 | €234,716 | €235,613 | +€896 | +0.4% |
| Financial income | 75/76B | €40 | €1,873 | +€1,833 | +4,611% |
| Recurring financial income | 75 | €40 | €1,873 | +€1,833 | +4,611% |
| Financial charges | 65/66B | €8,719 | €5,126 | -€3,593 | -41.2% |
| Recurring financial charges | 65 | €8,719 | €5,126 | -€3,593 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €226,037 | €232,359 | +€6,322 | +2.8% |
| Income taxes | 67/77 | €52,906 | €54,457 | +€1,550 | +2.9% |
| Profit (loss) for the period | 9904 | €173,131 | €177,902 | +€4,772 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €173,131 | €177,902 | +€4,772 | +2.8% |
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 13 October 2026 via checked.be.