WILSON & JENSON: 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.
WILSON & JENSON
Largest movements
- Tangible fixed assets -€8,926
down €8,926 (-2.0%), from €442,407 to €433,480
of which Land and buildings: -€11,400
- Cash -€5,704
down €5,704 (-19.5%), from €29,214 to €23,510
mainly Net result for the year (-€16,712) and Investment in fixed assets (net) (-€3,018)
- Profit (loss) carried forward -€16,712
down €16,712 (-15.4%), from -€108,499 to -€125,211
- Gross operating margin +€2,218
up €2,218, from -€1,278 to €940
- Depreciation -€1,687
down €1,687 (-12.4%), from €13,631 to €11,944
- Other operating charges +€169
up €169 (+3.1%), from €5,352 to €5,521
- Financial charges +€30
up €30 (+18.9%), from €158 to €187
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 | €473,703 | €459,170 | -€14,533 | -3.1% |
| Fixed assets | 21/28 | €442,407 | €433,480 | -€8,926 | -2.0% |
| Tangible fixed assets | 22/27 | €442,407 | €433,480 | -€8,926 | -2.0% |
| Land and buildings | 22 | €442,407 | €431,007 | -€11,400 | -2.6% |
| Plant, machinery and equipment | 23 | - | €2,474 | +€2,474 | |
| Current assets | 29/58 | €31,296 | €25,689 | -€5,606 | -17.9% |
| Cash at bank and in hand | 54/58 | €29,214 | €23,510 | -€5,704 | -19.5% |
| Deferred charges and accrued income | 490/1 | €2,082 | €2,179 | +€97 | +4.7% |
| Total equity and liabilities | 10/49 | €473,703 | €459,170 | -€14,533 | -3.1% |
| Equity | 10/15 | €467,570 | €450,858 | -€16,712 | -3.6% |
| Contributions | 10/11 | €521,000 | €521,000 | = | 0.0% |
| Capital | 10 | €521,000 | €521,000 | = | 0.0% |
| Issued capital | 100 | €521,000 | €521,000 | = | 0.0% |
| Reserves | 13 | €55,069 | €55,069 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,100 | €19,100 | = | 0.0% |
| Legal reserve | 130 | €19,100 | €19,100 | = | 0.0% |
| Distributable reserves | 133 | €35,969 | €35,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,499 | -€125,211 | -€16,712 | -15.4% |
| Amounts payable | 17/49 | €6,132 | €8,311 | +€2,179 | +35.5% |
| Amounts payable within one year | 42/48 | €6,132 | €8,311 | +€2,179 | +35.5% |
| Trade debts | 44 | €0 | €2,179 | +€2,179 | |
| Suppliers | 440/4 | €0 | €2,179 | +€2,179 | |
| Other amounts payable | 47/48 | €6,132 | €6,132 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,631 | €11,944 | -€1,687 | -12.4% |
| Other operating charges | 640/8 | €5,352 | €5,521 | +€169 | +3.1% |
| Gross operating margin | 9900 | -€1,278 | €940 | +€2,218 | |
| Operating profit (loss) | 9901 | -€20,261 | -€16,524 | +€3,736 | +18.4% |
| Financial charges | 65/66B | €158 | €187 | +€30 | +18.9% |
| Recurring financial charges | 65 | €158 | €187 | +€30 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,418 | -€16,712 | +€3,707 | +18.2% |
| Profit (loss) for the period | 9904 | -€20,418 | -€16,712 | +€3,707 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,418 | -€16,712 | +€3,707 | +18.2% |
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 15 October 2026 via checked.be.