WLM & Co: 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.
WLM & Co
Largest movements
- Cash +€6,936
up €6,936 (+191%), from €3,626 to €10,562
mainly Other debts (+€7,199) and Depreciation (+€2,740)
- Tangible fixed assets -€2,740
down €2,740 (-50.0%), from €5,480 to €2,740
- Receivables within one year -€463
no longer reported in 2025 (was €463)
- Other debts +€7,199
up €7,199 (+741%), from €972 to €8,171
- Profit (loss) carried forward -€2,907
down €2,907, from €237 to -€2,671
- Advances received -€560
no longer reported in 2025 (was €560)
- Gross operating margin +€2,065
up €2,065 (+388%), from €532 to €2,597
- Staff costs +€567
up €567 (+38.3%), from €1,481 to €2,048
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €9,753 | €13,554 | +€3,801 | +39.0% |
| Fixed assets | 21/28 | €5,480 | €2,740 | -€2,740 | -50.0% |
| Tangible fixed assets | 22/27 | €5,480 | €2,740 | -€2,740 | -50.0% |
| Other tangible fixed assets | 26 | €5,480 | €2,740 | -€2,740 | -50.0% |
| Current assets | 29/58 | €4,273 | €10,814 | +€6,541 | +153% |
| Amounts receivable within one year | 40/41 | €463 | - | -€463 | |
| Trade receivables | 40 | €463 | - | -€463 | |
| Cash at bank and in hand | 54/58 | €3,626 | €10,562 | +€6,936 | +191% |
| Deferred charges and accrued income | 490/1 | €184 | €252 | +€68 | +37.1% |
| Total equity and liabilities | 10/49 | €9,753 | €13,554 | +€3,801 | +39.0% |
| Equity | 10/15 | €6,556 | €3,649 | -€2,907 | -44.3% |
| Contributions | 10/11 | €6,319 | €6,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237 | -€2,671 | -€2,907 | |
| Amounts payable | 17/49 | €3,197 | €9,905 | +€6,708 | +210% |
| Amounts payable within one year | 42/48 | €3,197 | €9,905 | +€6,708 | +210% |
| Trade debts | 44 | €252 | €333 | +€80 | +31.7% |
| Suppliers | 440/4 | €252 | €333 | +€80 | +31.7% |
| Advances received on contracts in progress | 46 | €560 | - | -€560 | |
| Taxes, remuneration and social security | 45 | €1,413 | €1,402 | -€11 | -0.8% |
| Taxes | 450/3 | €1,413 | €1,402 | -€11 | -0.8% |
| Other amounts payable | 47/48 | €972 | €8,171 | +€7,199 | +741% |
| Remuneration, social security and pensions | 62 | €1,481 | €2,048 | +€567 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,740 | €2,740 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €532 | €2,597 | +€2,065 | +388% |
| Operating profit (loss) | 9901 | -€4,076 | -€2,191 | +€1,885 | +46.2% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €731 | €722 | -€9 | -1.2% |
| Recurring financial charges | 65 | €731 | €722 | -€9 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,807 | -€2,907 | +€1,900 | +39.5% |
| Profit (loss) for the period | 9904 | -€4,807 | -€2,907 | +€1,900 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,807 | -€2,907 | +€1,900 | +39.5% |
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 14 October 2026 via checked.be.