WYLOCK: 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.
WYLOCK
Largest movements
- Cash +€12,493
up €12,493 (+35.0%), from €35,672 to €48,165
mainly Net result for the year (+€9,919) and Tax, wage and social debts (+€5,816)
- Tangible fixed assets -€2,185
down €2,185 (-27.2%), from €8,035 to €5,849
of which Land and buildings: -€1,535
- Receivables within one year +€2,089
up €2,089 (+19.6%), from €10,643 to €12,732
of which Trade receivables: +€2,872
- Reserves +€8,337
up €8,337 (+24.7%), from €33,739 to €42,076
of which Distributable reserves: +€8,337
- Tax, wage and social debts +€5,816
up €5,816 (+778.9%), from €747 to €6,563
- Trade debts -€3,193
down €3,193 (-86.4%), from €3,698 to €505
- Profit (loss) carried forward +€1,581
no longer reported in 2025 (was -€1,581)
- Gross operating margin +€15,039
up €15,039 (+516.2%), from €2,913 to €17,952
- Taxes +€4,522
up €4,522 (+649.2%), from €696 to €5,218
- Depreciation -€2,745
down €2,745 (-55.7%), from €4,931 to €2,185
- Other operating charges +€744
up €744 (+184.8%), from €402 to €1,146
- Financial income +€318
up €318 (+105.8%), from €301 to €619
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 | €55,194 | €67,736 | +€12,542 | +22.7% |
| Fixed assets | 21/28 | €8,059 | €5,874 | -€2,185 | -27.1% |
| Tangible fixed assets | 22/27 | €8,035 | €5,849 | -€2,185 | -27.2% |
| Land and buildings | 22 | €7,385 | €5,849 | -€1,535 | -20.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €650 | €0 | -€650 | -100.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €47,135 | €61,862 | +€14,727 | +31.2% |
| Stocks and contracts in progress | 3 | €725 | €725 | = | 0.0% |
| Stocks | 30/36 | €725 | €725 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,643 | €12,732 | +€2,089 | +19.6% |
| Trade receivables | 40 | €5,539 | €8,411 | +€2,872 | +51.9% |
| Other amounts receivable | 41 | €5,104 | €4,321 | -€783 | -15.3% |
| Cash at bank and in hand | 54/58 | €35,672 | €48,165 | +€12,493 | +35.0% |
| Deferred charges and accrued income | 490/1 | €95 | €240 | +€145 | +153.6% |
| Total equity and liabilities | 10/49 | €55,194 | €67,736 | +€12,542 | +22.7% |
| Equity | 10/15 | €50,750 | €60,668 | +€9,919 | +19.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,739 | €42,076 | +€8,337 | +24.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,817 | €1,817 | = | 0.0% |
| Distributable reserves | 133 | €30,063 | €38,401 | +€8,337 | +27.7% |
| Profit (loss) carried forward | 14 | -€1,581 | - | +€1,581 | |
| Amounts payable | 17/49 | €4,444 | €7,068 | +€2,623 | +59.0% |
| Amounts payable within one year | 42/48 | €4,444 | €7,068 | +€2,623 | +59.0% |
| Trade debts | 44 | €3,698 | €505 | -€3,193 | -86.4% |
| Suppliers | 440/4 | €3,698 | €505 | -€3,193 | -86.4% |
| Taxes, remuneration and social security | 45 | €747 | €6,563 | +€5,816 | +778.9% |
| Taxes | 450/3 | €747 | €6,563 | +€5,816 | +778.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,931 | €2,185 | -€2,745 | -55.7% |
| Other operating charges | 640/8 | €402 | €1,146 | +€744 | +184.8% |
| Gross operating margin | 9900 | €2,913 | €17,952 | +€15,039 | +516.2% |
| Operating profit (loss) | 9901 | -€2,420 | €14,621 | +€17,040 | |
| Financial income | 75/76B | €301 | €619 | +€318 | +105.8% |
| Recurring financial income | 75 | €301 | €619 | +€318 | +105.8% |
| Financial charges | 65/66B | €153 | €102 | -€50 | -32.9% |
| Recurring financial charges | 65 | €153 | €102 | -€50 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,272 | €15,137 | +€17,409 | |
| Income taxes | 67/77 | €696 | €5,218 | +€4,522 | +649.2% |
| Profit (loss) for the period | 9904 | -€2,968 | €9,919 | +€12,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,968 | €9,919 | +€12,887 |
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 12 October 2026 via checked.be.