BIO WILLEMS: 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.
BIO WILLEMS
Largest movements
- Receivables within one year -€1,500
down €1,500 (-15.5%), from €9,679 to €8,178
of which Trade receivables: -€1,884
- Tangible fixed assets -€1,475
down €1,475 (-100.0%), from €1,475 to €0
of which Other tangible fixed assets: -€858
- Stocks and contracts -€786
down €786 (-6.7%), from €11,764 to €10,978
- Cash +€599
up €599 (+15.4%), from €3,898 to €4,497
mainly Receivables within one year (+€1,500) and Depreciation (+€1,475)
- Trade debts -€3,080
down €3,080 (-58.0%), from €5,307 to €2,227
- Profit (loss) carried forward -€430
down €430 (-10.1%), from €4,266 to €3,837
- Other debts +€350
up €350 (+11.7%), from €2,989 to €3,340
- Gross operating margin -€3,891
down €3,891 (-91.3%), from €4,264 to €372
- Financial income -€211
down €211 (-13.6%), from €1,551 to €1,341
- Financial charges +€121
up €121 (+82.3%), from €147 to €268
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 | €26,922 | €23,763 | -€3,159 | -11.7% |
| Fixed assets | 21/28 | €1,475 | €0 | -€1,475 | -100.0% |
| Tangible fixed assets | 22/27 | €1,475 | €0 | -€1,475 | -100.0% |
| Plant, machinery and equipment | 23 | €617 | €0 | -€617 | -100.0% |
| Other tangible fixed assets | 26 | €858 | - | -€858 | |
| Current assets | 29/58 | €25,447 | €23,763 | -€1,684 | -6.6% |
| Stocks and contracts in progress | 3 | €11,764 | €10,978 | -€786 | -6.7% |
| Stocks | 30/36 | €11,764 | €10,978 | -€786 | -6.7% |
| Amounts receivable within one year | 40/41 | €9,679 | €8,178 | -€1,500 | -15.5% |
| Trade receivables | 40 | €9,310 | €7,427 | -€1,884 | -20.2% |
| Other amounts receivable | 41 | €369 | €752 | +€383 | +104% |
| Cash at bank and in hand | 54/58 | €3,898 | €4,497 | +€599 | +15.4% |
| Deferred charges and accrued income | 490/1 | €107 | €110 | +€3 | +3.0% |
| Total equity and liabilities | 10/49 | €26,922 | €23,763 | -€3,159 | -11.7% |
| Equity | 10/15 | €18,626 | €18,197 | -€430 | -2.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,266 | €3,837 | -€430 | -10.1% |
| Amounts payable | 17/49 | €8,296 | €5,566 | -€2,730 | -32.9% |
| Amounts payable within one year | 42/48 | €8,296 | €5,566 | -€2,730 | -32.9% |
| Trade debts | 44 | €5,307 | €2,227 | -€3,080 | -58.0% |
| Suppliers | 440/4 | €5,307 | €2,227 | -€3,080 | -58.0% |
| Other amounts payable | 47/48 | €2,989 | €3,340 | +€350 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €1,475 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,264 | €372 | -€3,891 | -91.3% |
| Operating profit (loss) | 9901 | €2,401 | -€1,503 | -€3,904 | |
| Financial income | 75/76B | €1,551 | €1,341 | -€211 | -13.6% |
| Recurring financial income | 75 | €1,551 | €1,341 | -€211 | -13.6% |
| Financial charges | 65/66B | €147 | €268 | +€121 | +82.3% |
| Recurring financial charges | 65 | €147 | €268 | +€121 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €3,806 | -€430 | -€4,235 | |
| Profit (loss) for the period | 9904 | €3,806 | -€430 | -€4,235 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,806 | -€430 | -€4,235 |
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 13 October 2026 via checked.be.