WKL SOURIRE: what changed
WKL SOURIRE
Largest movements
- Cash +€61,185
up €61,185 (+66.7%), from €91,729 to €152,914
mainly Net result for the year (+€47,989) and Depreciation (+€22,304)
- Current investments +€8,000
up €8,000 (+200%), from €4,000 to €12,000
- Reserves +€47,989
up €47,989 (+54.6%), from €87,824 to €135,813
of which Distributable reserves: +€47,989
- Other debts +€11,970
up €11,970 (+332%), from €3,609 to €15,579
- Tax, wage and social debts +€10,374
up €10,374 (+36.9%), from €28,097 to €38,471
of which Taxes: +€17,528
- Trade debts +€7,068
up €7,068 (+1,057%), from €669 to €7,737
- Profit (loss) carried forward -€7,000
down €7,000 (-6.6%), from €105,665 to €98,665
- Gross operating margin -€35,972
down €35,972 (-26.8%), from €134,077 to €98,105
- Staff costs -€33,079
down €33,079 (-83.5%), from €39,618 to €6,539
- Financial charges -€3,750
down €3,750 (-83.2%), from €4,510 to €760
- Depreciation +€1,596
up €1,596 (+7.7%), from €20,708 to €22,304
- Taxes -€1,364
down €1,364 (-6.6%), from €20,775 to €19,411
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,980 | €303,283 | +€65,303 | +27.4% |
| Fixed assets | 21/28 | €141,175 | €138,370 | -€2,806 | -2.0% |
| Tangible fixed assets | 22/27 | €140,975 | €138,170 | -€2,806 | -2.0% |
| Land and buildings | 22 | €107,013 | €102,675 | -€4,338 | -4.1% |
| Plant, machinery and equipment | 23 | €18,485 | €28,360 | +€9,874 | +53.4% |
| Furniture and vehicles | 24 | €13,828 | €7,134 | -€6,694 | -48.4% |
| Other tangible fixed assets | 26 | €1,648 | - | -€1,648 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €96,805 | €164,914 | +€68,109 | +70.4% |
| Current investments | 50/53 | €4,000 | €12,000 | +€8,000 | +200% |
| Cash at bank and in hand | 54/58 | €91,729 | €152,914 | +€61,185 | +66.7% |
| Deferred charges and accrued income | 490/1 | €1,076 | - | -€1,076 | |
| Total equity and liabilities | 10/49 | €237,980 | €303,283 | +€65,303 | +27.4% |
| Equity | 10/15 | €199,688 | €240,678 | +€40,989 | +20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,824 | €135,813 | +€47,989 | +54.6% |
| Non-distributable reserves | 130/1 | €251 | €251 | = | 0.0% |
| Reserves not available under the articles | 1311 | €251 | €251 | = | 0.0% |
| Distributable reserves | 133 | €87,573 | €135,562 | +€47,989 | +54.8% |
| Profit (loss) carried forward | 14 | €105,665 | €98,665 | -€7,000 | -6.6% |
| Amounts payable | 17/49 | €38,291 | €62,605 | +€24,314 | +63.5% |
| Amounts payable within one year | 42/48 | €32,375 | €61,787 | +€29,413 | +90.9% |
| Trade debts | 44 | €669 | €7,737 | +€7,068 | +1,057% |
| Suppliers | 440/4 | €669 | €7,737 | +€7,068 | +1,057% |
| Taxes, remuneration and social security | 45 | €28,097 | €38,471 | +€10,374 | +36.9% |
| Taxes | 450/3 | €20,775 | €38,303 | +€17,528 | +84.4% |
| Remuneration and social security | 454/9 | €7,322 | €168 | -€7,154 | -97.7% |
| Other amounts payable | 47/48 | €3,609 | €15,579 | +€11,970 | +332% |
| Accrued charges and deferred income | 492/3 | €5,917 | €818 | -€5,099 | -86.2% |
| Remuneration, social security and pensions | 62 | €39,618 | €6,539 | -€33,079 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,708 | €22,304 | +€1,596 | +7.7% |
| Other operating charges | 640/8 | €623 | €1,102 | +€479 | +76.8% |
| Gross operating margin | 9900 | €134,077 | €98,105 | -€35,972 | -26.8% |
| Operating profit (loss) | 9901 | €73,128 | €68,160 | -€4,968 | -6.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,510 | €760 | -€3,750 | -83.2% |
| Recurring financial charges | 65 | €4,510 | €760 | -€3,750 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €68,618 | €67,400 | -€1,218 | -1.8% |
| Income taxes | 67/77 | €20,775 | €19,411 | -€1,364 | -6.6% |
| Profit (loss) for the period | 9904 | €47,844 | €47,989 | +€146 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,844 | €47,989 | +€146 | +0.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.