WYLA: 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.
WYLA
Largest movements
- Tangible fixed assets -€23,533
down €23,533 (-39.0%), from €60,366 to €36,832
of which Furniture and vehicles: -€19,136
- Cash -€8,248
down €8,248 (-9.8%), from €84,427 to €76,178
mainly Trade debts (-€41,618) and Debts after one year (-€18,467)
- Receivables within one year +€5,734
up €5,734 (+8.4%), from €68,562 to €74,296
of which Trade receivables: +€6,297
- Stocks and contracts +€3,092
up €3,092 (+45.7%), from €6,760 to €9,852
- Trade debts -€41,618
down €41,618 (-70.2%), from €59,265 to €17,647
- Reserves +€26,607
up €26,607 (+46.0%), from €57,883 to €84,490
of which Distributable reserves: +€26,607
- Debts after one year -€18,467
down €18,467 (-52.3%), from €35,289 to €16,821
- Tax, wage and social debts +€10,063
up €10,063 (+69.9%), from €14,389 to €24,452
of which Taxes: +€10,926
- Staff costs +€4,618
up €4,618 (+9.0%), from €51,257 to €55,875
- Gross operating margin -€4,458
down €4,458 (-3.6%), from €123,228 to €118,771
- Depreciation -€1,292
down €1,292 (-6.2%), from €20,730 to €19,439
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 | €223,743 | €202,487 | -€21,256 | -9.5% |
| Fixed assets | 21/28 | €60,366 | €36,832 | -€23,533 | -39.0% |
| Tangible fixed assets | 22/27 | €60,366 | €36,832 | -€23,533 | -39.0% |
| Plant, machinery and equipment | 23 | €5,715 | €1,318 | -€4,397 | -76.9% |
| Furniture and vehicles | 24 | €54,651 | €35,515 | -€19,136 | -35.0% |
| Current assets | 29/58 | €163,377 | €165,655 | +€2,277 | +1.4% |
| Amounts receivable after more than one year | 29 | €88 | €88 | = | 0.0% |
| Other amounts receivable | 291 | €88 | €88 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,760 | €9,852 | +€3,092 | +45.7% |
| Stocks | 30/36 | €6,760 | €9,852 | +€3,092 | +45.7% |
| Amounts receivable within one year | 40/41 | €68,562 | €74,296 | +€5,734 | +8.4% |
| Trade receivables | 40 | €65,749 | €72,046 | +€6,297 | +9.6% |
| Other amounts receivable | 41 | €2,814 | €2,250 | -€563 | -20.0% |
| Cash at bank and in hand | 54/58 | €84,427 | €76,178 | -€8,248 | -9.8% |
| Deferred charges and accrued income | 490/1 | €3,540 | €5,240 | +€1,700 | +48.0% |
| Total equity and liabilities | 10/49 | €223,743 | €202,487 | -€21,256 | -9.5% |
| Equity | 10/15 | €84,348 | €110,954 | +€26,607 | +31.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,883 | €84,490 | +€26,607 | +46.0% |
| 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 | €56,023 | €82,630 | +€26,607 | +47.5% |
| Profit (loss) carried forward | 14 | €7,864 | €7,864 | = | 0.0% |
| Amounts payable | 17/49 | €139,395 | €91,533 | -€47,862 | -34.3% |
| Amounts payable after more than one year | 17 | €35,289 | €16,821 | -€18,467 | -52.3% |
| Financial debts | 170/4 | €35,289 | €16,821 | -€18,467 | -52.3% |
| Amounts payable within one year | 42/48 | €104,107 | €74,712 | -€29,395 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €17,929 | €18,467 | +€538 | +3.0% |
| Trade debts | 44 | €59,265 | €17,647 | -€41,618 | -70.2% |
| Suppliers | 440/4 | €59,265 | €17,647 | -€41,618 | -70.2% |
| Taxes, remuneration and social security | 45 | €14,389 | €24,452 | +€10,063 | +69.9% |
| Taxes | 450/3 | €7,405 | €18,331 | +€10,926 | +147.6% |
| Remuneration and social security | 454/9 | €6,985 | €6,121 | -€863 | -12.4% |
| Other amounts payable | 47/48 | €12,523 | €14,145 | +€1,622 | +13.0% |
| Remuneration, social security and pensions | 62 | €51,257 | €55,875 | +€4,618 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,730 | €19,439 | -€1,292 | -6.2% |
| Other operating charges | 640/8 | €2,133 | €1,934 | -€199 | -9.3% |
| Gross operating margin | 9900 | €123,228 | €118,771 | -€4,458 | -3.6% |
| Operating profit (loss) | 9901 | €49,108 | €41,523 | -€7,584 | -15.4% |
| Financial income | 75/76B | €307 | €33 | -€274 | -89.4% |
| Recurring financial income | 75 | €307 | €33 | -€274 | -89.4% |
| Financial charges | 65/66B | €2,601 | €1,915 | -€687 | -26.4% |
| Recurring financial charges | 65 | €2,601 | €1,915 | -€687 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €46,814 | €39,641 | -€7,172 | -15.3% |
| Income taxes | 67/77 | €13,026 | €13,035 | +€9 | +0.1% |
| Profit (loss) for the period | 9904 | €33,788 | €26,607 | -€7,181 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,788 | €26,607 | -€7,181 | -21.3% |
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 4 October 2026 via checked.be.