WL-Casting: 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.
WL-Casting
Largest movements
- Cash +€26,187
up €26,187 (+49.4%), from €53,052 to €79,239
mainly Net result for the year (+€55,952) and Depreciation (+€1,270)
- Receivables within one year +€13,039
up €13,039 (+78.9%), from €16,535 to €29,574
of which Trade receivables: +€8,575
- Tangible fixed assets +€1,347
up €1,347 (+115.6%), from €1,166 to €2,513
of which Furniture and vehicles: +€1,512
- Profit (loss) carried forward +€55,952
up €55,952 (+140.7%), from €39,772 to €95,724
- Tax, wage and social debts -€7,744
down €7,744 (-46.4%), from €16,678 to €8,934
of which Taxes: -€7,744
- Other debts -€4,163
down €4,163 (-51.4%), from €8,104 to €3,941
- Trade debts -€3,378
down €3,378 (-93.1%), from €3,629 to €251
- Gross operating margin +€21,797
up €21,797 (+38.9%), from €55,982 to €77,780
- Write-downs +€4,500
new in 2025: €4,500
- Taxes +€1,449
up €1,449 (+10.5%), from €13,815 to €15,264
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 | €71,569 | €111,865 | +€40,296 | +56.3% |
| Formation expenses | 20 | €728 | €0 | -€728 | -100.0% |
| Fixed assets | 21/28 | €1,166 | €2,513 | +€1,347 | +115.6% |
| Tangible fixed assets | 22/27 | €1,166 | €2,513 | +€1,347 | +115.6% |
| Plant, machinery and equipment | 23 | €585 | €420 | -€165 | -28.2% |
| Furniture and vehicles | 24 | €581 | €2,093 | +€1,512 | +260.3% |
| Current assets | 29/58 | €69,675 | €109,353 | +€39,677 | +56.9% |
| Amounts receivable within one year | 40/41 | €16,535 | €29,574 | +€13,039 | +78.9% |
| Trade receivables | 40 | €16,456 | €25,030 | +€8,575 | +52.1% |
| Other amounts receivable | 41 | €80 | €4,544 | +€4,464 | +5597.7% |
| Cash at bank and in hand | 54/58 | €53,052 | €79,239 | +€26,187 | +49.4% |
| Deferred charges and accrued income | 490/1 | €88 | €540 | +€452 | +513.5% |
| Total equity and liabilities | 10/49 | €71,569 | €111,865 | +€40,296 | +56.3% |
| Equity | 10/15 | €42,772 | €98,724 | +€55,952 | +130.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,772 | €95,724 | +€55,952 | +140.7% |
| Amounts payable | 17/49 | €28,798 | €13,141 | -€15,656 | -54.4% |
| Amounts payable within one year | 42/48 | €28,410 | €13,126 | -€15,284 | -53.8% |
| Trade debts | 44 | €3,629 | €251 | -€3,378 | -93.1% |
| Suppliers | 440/4 | €3,629 | €251 | -€3,378 | -93.1% |
| Taxes, remuneration and social security | 45 | €16,678 | €8,934 | -€7,744 | -46.4% |
| Taxes | 450/3 | €16,678 | €8,934 | -€7,744 | -46.4% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €8,104 | €3,941 | -€4,163 | -51.4% |
| Accrued charges and deferred income | 492/3 | €387 | €15 | -€372 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,870 | €1,270 | -€599 | -32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,500 | +€4,500 | |
| Other operating charges | 640/8 | €472 | €492 | +€20 | +4.2% |
| Non-recurring operating charges | 66A | - | €95 | +€95 | |
| Gross operating margin | 9900 | €55,982 | €77,780 | +€21,797 | +38.9% |
| Operating profit (loss) | 9901 | €53,641 | €71,423 | +€17,782 | +33.2% |
| Financial charges | 65/66B | €54 | €207 | +€153 | +283.6% |
| Recurring financial charges | 65 | €54 | €207 | +€153 | +283.6% |
| Profit (loss) for the period before taxes | 9903 | €53,587 | €71,216 | +€17,629 | +32.9% |
| Income taxes | 67/77 | €13,815 | €15,264 | +€1,449 | +10.5% |
| Profit (loss) for the period | 9904 | €39,772 | €55,952 | +€16,181 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,772 | €55,952 | +€16,181 | +40.7% |
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 1 October 2026 via checked.be.