WILT: what changed
Two fiscal 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.
WILT
Largest movements
- Stocks and contracts -€412,423
down €412,423 (-80.5%), from €512,423 to €100,000
- Cash +€228,035
up €228,035 (+113750.4%), from €200 to €228,236
mainly Stocks and contracts (+€412,423) and Net result for the year (+€299,805)
- Receivables within one year +€21,440
up €21,440 (+15.8%), from €135,959 to €157,398
of which Other amounts receivable: +€21,440
- Tangible fixed assets -€20,336
down €20,336 (-4.8%), from €427,996 to €407,660
- Current portion of long-term debt -€404,704
down €404,704 (-93.7%), from €431,760 to €27,057
- Profit (loss) carried forward +€278,253
no longer reported in 2025 (was -€278,253)
- Other debts -€201,579
down €201,579 (-38.0%), from €530,975 to €329,396
- Trade debts +€111,792
up €111,792 (+841.8%), from €13,280 to €125,071
- Tax, wage and social debts +€34,471
new in 2025: €34,471
- Gross operating margin +€404,672
up €404,672, from -€26,364 to €378,308
- Taxes +€36,674
new in 2025: €36,674
- Other operating charges +€11,731
up €11,731 (+945.2%), from €1,241 to €12,972
- Financial charges -€7,326
down €7,326 (-41.7%), from €17,554 to €10,228
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 | €1,087,241 | €893,294 | -€193,947 | -17.8% |
| Fixed assets | 21/28 | €427,996 | €407,660 | -€20,336 | -4.8% |
| Tangible fixed assets | 22/27 | €427,996 | €407,660 | -€20,336 | -4.8% |
| Land and buildings | 22 | €427,996 | €407,660 | -€20,336 | -4.8% |
| Current assets | 29/58 | €659,246 | €485,634 | -€173,611 | -26.3% |
| Stocks and contracts in progress | 3 | €512,423 | €100,000 | -€412,423 | -80.5% |
| Stocks | 30/36 | €512,423 | €100,000 | -€412,423 | -80.5% |
| Amounts receivable within one year | 40/41 | €135,959 | €157,398 | +€21,440 | +15.8% |
| Trade receivables | 40 | €21,829 | €21,829 | = | 0.0% |
| Other amounts receivable | 41 | €114,130 | €135,569 | +€21,440 | +18.8% |
| Cash at bank and in hand | 54/58 | €200 | €228,236 | +€228,035 | +113750.4% |
| Deferred charges and accrued income | 490/1 | €10,663 | - | -€10,663 | |
| Total equity and liabilities | 10/49 | €1,087,241 | €893,294 | -€193,947 | -17.8% |
| Equity | 10/15 | -€189,436 | €110,369 | +€299,805 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,216 | €91,769 | +€21,553 | +30.7% |
| Distributable reserves | 133 | €70,216 | €91,769 | +€21,553 | +30.7% |
| Profit (loss) carried forward | 14 | -€278,253 | - | +€278,253 | |
| Amounts payable | 17/49 | €1,276,678 | €782,925 | -€493,753 | -38.7% |
| Amounts payable after more than one year | 17 | €293,987 | €266,930 | -€27,057 | -9.2% |
| Financial debts | 170/4 | €293,987 | €266,930 | -€27,057 | -9.2% |
| Amounts payable within one year | 42/48 | €976,015 | €515,995 | -€460,020 | -47.1% |
| Current portion of amounts payable after more than one year | 42 | €431,760 | €27,057 | -€404,704 | -93.7% |
| Trade debts | 44 | €13,280 | €125,071 | +€111,792 | +841.8% |
| Suppliers | 440/4 | €13,280 | €125,071 | +€111,792 | +841.8% |
| Taxes, remuneration and social security | 45 | - | €34,471 | +€34,471 | |
| Taxes | 450/3 | - | €34,471 | +€34,471 | |
| Other amounts payable | 47/48 | €530,975 | €329,396 | -€201,579 | -38.0% |
| Accrued charges and deferred income | 492/3 | €6,676 | - | -€6,676 | |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,267 | €20,336 | +€69 | +0.3% |
| Other operating charges | 640/8 | €1,241 | €12,972 | +€11,731 | +945.2% |
| Gross operating margin | 9900 | -€26,364 | €378,308 | +€404,672 | |
| Operating profit (loss) | 9901 | -€47,872 | €344,999 | +€392,872 | |
| Financial income | 75/76B | €586 | €1,708 | +€1,123 | +191.7% |
| Recurring financial income | 75 | €586 | €1,708 | +€1,123 | +191.7% |
| Financial charges | 65/66B | €17,554 | €10,228 | -€7,326 | -41.7% |
| Recurring financial charges | 65 | €17,554 | €10,228 | -€7,326 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | -€64,841 | €336,480 | +€401,321 | |
| Income taxes | 67/77 | - | €36,674 | +€36,674 | |
| Profit (loss) for the period | 9904 | -€64,841 | €299,805 | +€364,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,841 | €299,805 | +€364,646 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.