Wilu Management: 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.
Wilu Management
Largest movements
- Cash +€19,287
up €19,287 (+42.0%), from €45,906 to €65,193
mainly Tax, wage and social debts (+€7,562) and Net result for the year (+€4,511)
- Receivables within one year -€3,563
down €3,563 (-11.9%), from €30,021 to €26,458
of which Other amounts receivable: -€3,332
- Tangible fixed assets -€2,902
down €2,902 (-30.1%), from €9,631 to €6,729
of which Furniture and vehicles: -€1,672
- Tax, wage and social debts +€7,562
up €7,562 (+115%), from €6,595 to €14,157
of which Taxes: +€7,562
- Reserves +€4,300
up €4,300 (+19.9%), from €21,660 to €25,960
of which Distributable reserves: +€4,300
- Gross operating margin -€5,215
down €5,215 (-32.2%), from €16,186 to €10,970
- Other operating charges +€402
up €402 (+473%), from €85 to €487
- Taxes +€385
up €385 (+14.9%), from €2,578 to €2,963
- Depreciation -€326
down €326 (-10.1%), from €3,228 to €2,902
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 | €85,558 | €98,380 | +€12,822 | +15.0% |
| Fixed assets | 21/28 | €9,631 | €6,729 | -€2,902 | -30.1% |
| Tangible fixed assets | 22/27 | €9,631 | €6,729 | -€2,902 | -30.1% |
| Furniture and vehicles | 24 | €1,692 | €19 | -€1,672 | -98.9% |
| Other tangible fixed assets | 26 | €7,939 | €6,709 | -€1,230 | -15.5% |
| Current assets | 29/58 | €75,928 | €91,651 | +€15,724 | +20.7% |
| Amounts receivable within one year | 40/41 | €30,021 | €26,458 | -€3,563 | -11.9% |
| Trade receivables | 40 | €25,451 | €25,220 | -€231 | -0.9% |
| Other amounts receivable | 41 | €4,571 | €1,238 | -€3,332 | -72.9% |
| Cash at bank and in hand | 54/58 | €45,906 | €65,193 | +€19,287 | +42.0% |
| Total equity and liabilities | 10/49 | €85,558 | €98,380 | +€12,822 | +15.0% |
| Equity | 10/15 | €76,872 | €81,383 | +€4,511 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,660 | €25,960 | +€4,300 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,800 | €24,100 | +€4,300 | +21.7% |
| Profit (loss) carried forward | 14 | €49,012 | €49,223 | +€211 | +0.4% |
| Amounts payable | 17/49 | €8,686 | €16,997 | +€8,311 | +95.7% |
| Amounts payable within one year | 42/48 | €8,686 | €16,997 | +€8,311 | +95.7% |
| Trade debts | 44 | €2,091 | €2,840 | +€748 | +35.8% |
| Suppliers | 440/4 | €2,091 | €2,840 | +€748 | +35.8% |
| Taxes, remuneration and social security | 45 | €6,595 | €14,157 | +€7,562 | +115% |
| Taxes | 450/3 | €4,595 | €12,157 | +€7,562 | +165% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,228 | €2,902 | -€326 | -10.1% |
| Other operating charges | 640/8 | €85 | €487 | +€402 | +473% |
| Gross operating margin | 9900 | €16,186 | €10,970 | -€5,215 | -32.2% |
| Operating profit (loss) | 9901 | €12,872 | €7,581 | -€5,291 | -41.1% |
| Financial income | 75/76B | €220 | €171 | -€50 | -22.5% |
| Recurring financial income | 75 | €220 | €171 | -€50 | -22.5% |
| Financial charges | 65/66B | €348 | €278 | -€70 | -20.2% |
| Recurring financial charges | 65 | €348 | €278 | -€70 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €12,744 | €7,474 | -€5,271 | -41.4% |
| Income taxes | 67/77 | €2,578 | €2,963 | +€385 | +14.9% |
| Profit (loss) for the period | 9904 | €10,166 | €4,511 | -€5,655 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,166 | €4,511 | -€5,655 | -55.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.