Big Will: 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.
Big Will
Largest movements
- Cash +€39,908
up €39,908 (+493.0%), from €8,095 to €48,003
mainly Net result for the year (+€45,438) and Receivables within one year (+€8,031)
- Tangible fixed assets +€8,549
up €8,549 (+710.2%), from €1,204 to €9,752
- Receivables within one year -€8,031
no longer reported in 2025 (was €8,031)
- Reserves +€45,438
up €45,438 (+999.2%), from €4,548 to €49,985
- Other debts -€9,464
no longer reported in 2025 (was €9,464)
- Tax, wage and social debts +€4,452
up €4,452 (+270.2%), from €1,648 to €6,100
- Turnover +€137,719
new in 2025: €137,719
- Purchases and services +€78,743
new in 2025: €78,743
- Gross operating margin +€52,066
up €52,066 (+753.5%), from €6,910 to €58,976
- Taxes +€10,452
up €10,452 (+634.3%), from €1,648 to €12,100
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 | €17,329 | €57,755 | +€40,426 | +233.3% |
| Fixed assets | 21/28 | €1,204 | €9,752 | +€8,549 | +710.2% |
| Tangible fixed assets | 22/27 | €1,204 | €9,752 | +€8,549 | +710.2% |
| Furniture and vehicles | 24 | €1,204 | €9,752 | +€8,549 | +710.2% |
| Current assets | 29/58 | €16,126 | €48,003 | +€31,877 | +197.7% |
| Amounts receivable within one year | 40/41 | €8,031 | - | -€8,031 | |
| Trade receivables | 40 | €8,031 | - | -€8,031 | |
| Cash at bank and in hand | 54/58 | €8,095 | €48,003 | +€39,908 | +493.0% |
| Total equity and liabilities | 10/49 | €17,329 | €57,755 | +€40,426 | +233.3% |
| Equity | 10/15 | €6,048 | €51,485 | +€45,438 | +751.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €4,548 | €49,985 | +€45,438 | +999.2% |
| Distributable reserves | 133 | €4,548 | €49,985 | +€45,438 | +999.2% |
| Amounts payable | 17/49 | €11,282 | €6,270 | -€5,012 | -44.4% |
| Amounts payable within one year | 42/48 | €11,282 | €6,270 | -€5,012 | -44.4% |
| Trade debts | 44 | €170 | €170 | +€0 | +0.1% |
| Suppliers | 440/4 | €170 | €170 | +€0 | +0.1% |
| Taxes, remuneration and social security | 45 | €1,648 | €6,100 | +€4,452 | +270.2% |
| Taxes | 450/3 | €1,648 | €6,100 | +€4,452 | +270.2% |
| Other amounts payable | 47/48 | €9,464 | - | -€9,464 | |
| Turnover | 70 | - | €137,719 | +€137,719 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €78,743 | +€78,743 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €1,330 | +€880 | +195.7% |
| Other operating charges | 640/8 | €100 | €92 | -€9 | -8.5% |
| Gross operating margin | 9900 | €6,910 | €58,976 | +€52,066 | +753.5% |
| Operating profit (loss) | 9901 | €6,360 | €57,555 | +€51,194 | +804.9% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €165 | €67 | -€98 | -59.4% |
| Recurring financial charges | 65 | €165 | €67 | -€98 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €6,195 | €57,538 | +€51,343 | +828.7% |
| Income taxes | 67/77 | €1,648 | €12,100 | +€10,452 | +634.3% |
| Profit (loss) for the period | 9904 | €4,548 | €45,438 | +€40,890 | +899.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,548 | €45,438 | +€40,890 | +899.2% |
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.