WILSPORT: 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.
WILSPORT
Largest movements
- Cash +€59,112
up €59,112 (+67.1%), from €88,095 to €147,206
mainly Net result for the year (+€62,491) and Trade debts (+€27,349)
- Stocks and contracts +€22,165
up €22,165 (+13.5%), from €163,766 to €185,930
- Receivables within one year +€13,497
up €13,497 (+29.4%), from €45,903 to €59,401
of which Trade receivables: +€13,497
- Financial fixed assets -€6,367
down €6,367 (-60.0%), from €10,616 to €4,249
- Reserves +€62,491
up €62,491 (+57.8%), from €108,037 to €170,528
- Trade debts +€27,349
up €27,349 (+48.7%), from €56,118 to €83,468
- Financial charges -€42,929
down €42,929 (-98.7%), from €43,491 to €562
- Write-downs +€38,042
up €38,042, from -€36,698 to €1,344
- Gross operating margin +€28,604
up €28,604 (+57.3%), from €49,953 to €78,557
- Taxes +€10,269
up €10,269 (+97.0%), from €10,586 to €20,854
- Financial income +€5,035
up €5,035 (+127%), from €3,965 to €9,000
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 | €330,274 | €421,884 | +€91,611 | +27.7% |
| Fixed assets | 21/28 | €31,512 | €27,764 | -€3,748 | -11.9% |
| Intangible fixed assets | 21 | €15,860 | €18,425 | +€2,565 | +16.2% |
| Tangible fixed assets | 22/27 | €5,036 | €5,090 | +€54 | +1.1% |
| Plant, machinery and equipment | 23 | €2,703 | €3,460 | +€757 | +28.0% |
| Furniture and vehicles | 24 | €2,333 | €1,630 | -€702 | -30.1% |
| Financial fixed assets | 28 | €10,616 | €4,249 | -€6,367 | -60.0% |
| Current assets | 29/58 | €298,762 | €394,120 | +€95,358 | +31.9% |
| Stocks and contracts in progress | 3 | €163,766 | €185,930 | +€22,165 | +13.5% |
| Stocks | 30/36 | €163,766 | €185,930 | +€22,165 | +13.5% |
| Amounts receivable within one year | 40/41 | €45,903 | €59,401 | +€13,497 | +29.4% |
| Trade receivables | 40 | €45,903 | €59,401 | +€13,497 | +29.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €88,095 | €147,206 | +€59,112 | +67.1% |
| Deferred charges and accrued income | 490/1 | €998 | €1,582 | +€585 | +58.6% |
| Total equity and liabilities | 10/49 | €330,274 | €421,884 | +€91,611 | +27.7% |
| Equity | 10/15 | €126,629 | €189,120 | +€62,491 | +49.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €108,037 | €170,528 | +€62,491 | +57.8% |
| Distributable reserves | 133 | €108,037 | €170,528 | +€62,491 | +57.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €203,645 | €232,765 | +€29,120 | +14.3% |
| Amounts payable after more than one year | 17 | €126,092 | €127,868 | +€1,777 | +1.4% |
| Financial debts | 170/4 | €126,092 | €127,868 | +€1,777 | +1.4% |
| Amounts payable within one year | 42/48 | €74,826 | €101,866 | +€27,040 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €56,118 | €83,468 | +€27,349 | +48.7% |
| Suppliers | 440/4 | €56,118 | €83,468 | +€27,349 | +48.7% |
| Taxes, remuneration and social security | 45 | €16,702 | €16,729 | +€27 | +0.2% |
| Taxes | 450/3 | €16,702 | €16,729 | +€27 | +0.2% |
| Other amounts payable | 47/48 | €2,006 | €1,670 | -€336 | -16.8% |
| Accrued charges and deferred income | 492/3 | €2,727 | €3,030 | +€303 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €877 | €1,565 | +€688 | +78.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€36,698 | €1,344 | +€38,042 | |
| Other operating charges | 640/8 | €5,127 | €741 | -€4,385 | -85.5% |
| Gross operating margin | 9900 | €49,953 | €78,557 | +€28,604 | +57.3% |
| Operating profit (loss) | 9901 | €80,647 | €74,907 | -€5,740 | -7.1% |
| Financial income | 75/76B | €3,965 | €9,000 | +€5,035 | +127% |
| Recurring financial income | 75 | €3,965 | €9,000 | +€5,035 | +127% |
| Financial charges | 65/66B | €43,491 | €562 | -€42,929 | -98.7% |
| Recurring financial charges | 65 | €43,491 | €562 | -€42,929 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €41,122 | €83,345 | +€42,223 | +103% |
| Income taxes | 67/77 | €10,586 | €20,854 | +€10,269 | +97.0% |
| Profit (loss) for the period | 9904 | €30,536 | €62,491 | +€31,955 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €30,536 | €62,491 | +€31,955 | +105% |
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 16 October 2026 via checked.be.