WYLS: 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.
WYLS
Largest movements
- Tangible fixed assets -€19,150
down €19,150 (-2.7%), from €699,849 to €680,699
- Debts after one year -€22,901
down €22,901 (-5.6%), from €408,070 to €385,168
- Other debts +€12,000
up €12,000 (+3.8%), from €312,367 to €324,367
- Profit (loss) carried forward -€10,614
down €10,614 (-26.6%), from -€39,854 to -€50,468
- Gross operating margin -€3,566
down €3,566 (-18.1%), from €19,754 to €16,188
- Financial charges -€1,050
down €1,050 (-14.8%), from €7,114 to €6,064
- Other operating charges +€436
up €436 (+37.8%), from €1,152 to €1,588
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 | €706,156 | €684,783 | -€21,373 | -3.0% |
| Fixed assets | 21/28 | €699,849 | €680,699 | -€19,150 | -2.7% |
| Tangible fixed assets | 22/27 | €699,849 | €680,699 | -€19,150 | -2.7% |
| Land and buildings | 22 | €699,849 | €680,699 | -€19,150 | -2.7% |
| Current assets | 29/58 | €6,306 | €4,083 | -€2,223 | -35.2% |
| Amounts receivable within one year | 40/41 | €303 | €303 | = | 0.0% |
| Trade receivables | 40 | €303 | €303 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,004 | €3,781 | -€2,223 | -37.0% |
| Total equity and liabilities | 10/49 | €706,156 | €684,783 | -€21,373 | -3.0% |
| Equity | 10/15 | -€38,581 | -€49,196 | -€10,614 | -27.5% |
| Reserves | 13 | €1,273 | €1,273 | = | 0.0% |
| Distributable reserves | 133 | €1,273 | €1,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,854 | -€50,468 | -€10,614 | -26.6% |
| Amounts payable | 17/49 | €744,737 | €733,978 | -€10,758 | -1.4% |
| Amounts payable after more than one year | 17 | €408,070 | €385,168 | -€22,901 | -5.6% |
| Financial debts | 170/4 | €408,070 | €385,168 | -€22,901 | -5.6% |
| Amounts payable within one year | 42/48 | €334,948 | €348,810 | +€13,862 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €22,581 | €22,901 | +€320 | +1.4% |
| Trade debts | 44 | - | €1,541 | +€1,541 | |
| Suppliers | 440/4 | - | €1,541 | +€1,541 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €312,367 | €324,367 | +€12,000 | +3.8% |
| Accrued charges and deferred income | 492/3 | €1,719 | €0 | -€1,719 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,150 | €19,150 | = | 0.0% |
| Other operating charges | 640/8 | €1,152 | €1,588 | +€436 | +37.8% |
| Gross operating margin | 9900 | €19,754 | €16,188 | -€3,566 | -18.1% |
| Operating profit (loss) | 9901 | -€548 | -€4,550 | -€4,002 | -730.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,114 | €6,064 | -€1,050 | -14.8% |
| Recurring financial charges | 65 | €7,114 | €6,064 | -€1,050 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,662 | -€10,614 | -€2,952 | -38.5% |
| Profit (loss) for the period | 9904 | -€7,662 | -€10,614 | -€2,952 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,662 | -€10,614 | -€2,952 | -38.5% |
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 9 October 2026 via checked.be.