DR. Jense WILS: 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.
DR. Jense WILS
Largest movements
- Cash +€112,659
up €112,659 (+321%), from €35,106 to €147,764
mainly Net result for the year (+€254,874) and Other debts (+€254,308)
- Current investments -€68,172
down €68,172 (-81.6%), from €83,586 to €15,414
- Deferred charges and accrued income +€27,186
up €27,186 (+27.9%), from €97,576 to €124,762
- Tangible fixed assets -€3,565
no longer reported in 2025 (was €3,565)
- Other debts +€254,308
up €254,308 (+19,174%), from €1,326 to €255,634
- Reserves -€185,653
no longer reported in 2025 (was €185,653)
- Accrued charges and deferred income -€6,000
no longer reported in 2025 (was €6,000)
- Tax, wage and social debts +€3,689
up €3,689 (+38.5%), from €9,573 to €13,261
- Gross operating margin +€164,410
up €164,410 (+65.7%), from €250,403 to €414,814
- Financial charges +€59,784
up €59,784 (+10,611%), from €563 to €60,348
- Taxes +€43,604
up €43,604 (+77.8%), from €56,037 to €99,640
- Depreciation -€5,144
down €5,144 (-59.1%), from €8,708 to €3,565
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 | €221,586 | €287,941 | +€66,355 | +29.9% |
| Fixed assets | 21/28 | €3,565 | - | -€3,565 | |
| Tangible fixed assets | 22/27 | €3,565 | - | -€3,565 | |
| Furniture and vehicles | 24 | €3,565 | - | -€3,565 | |
| Current assets | 29/58 | €218,021 | €287,941 | +€69,920 | +32.1% |
| Amounts receivable within one year | 40/41 | €1,752 | - | -€1,752 | |
| Trade receivables | 40 | €1,752 | - | -€1,752 | |
| Current investments | 50/53 | €83,586 | €15,414 | -€68,172 | -81.6% |
| Cash at bank and in hand | 54/58 | €35,106 | €147,764 | +€112,659 | +321% |
| Deferred charges and accrued income | 490/1 | €97,576 | €124,762 | +€27,186 | +27.9% |
| Total equity and liabilities | 10/49 | €221,586 | €287,941 | +€66,355 | +29.9% |
| Equity | 10/15 | €204,253 | €18,600 | -€185,653 | -90.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,653 | - | -€185,653 | |
| Distributable reserves | 133 | €185,653 | - | -€185,653 | |
| Amounts payable | 17/49 | €17,332 | €269,341 | +€252,008 | +1,454% |
| Amounts payable within one year | 42/48 | €11,332 | €269,341 | +€258,008 | +2,277% |
| Trade debts | 44 | €433 | €445 | +€12 | +2.7% |
| Suppliers | 440/4 | €433 | €445 | +€12 | +2.7% |
| Taxes, remuneration and social security | 45 | €9,573 | €13,261 | +€3,689 | +38.5% |
| Taxes | 450/3 | €9,573 | €13,261 | +€3,689 | +38.5% |
| Other amounts payable | 47/48 | €1,326 | €255,634 | +€254,308 | +19,174% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,708 | €3,565 | -€5,144 | -59.1% |
| Other operating charges | 640/8 | €741 | €520 | -€221 | -29.9% |
| Gross operating margin | 9900 | €250,403 | €414,814 | +€164,410 | +65.7% |
| Operating profit (loss) | 9901 | €240,954 | €410,729 | +€169,775 | +70.5% |
| Financial income | 75/76B | €1,300 | €4,134 | +€2,834 | +218% |
| Recurring financial income | 75 | €1,300 | €4,134 | +€2,834 | +218% |
| Financial charges | 65/66B | €563 | €60,348 | +€59,784 | +10,611% |
| Recurring financial charges | 65 | €563 | €60,348 | +€59,784 | +10,611% |
| Profit (loss) for the period before taxes | 9903 | €241,690 | €354,515 | +€112,825 | +46.7% |
| Income taxes | 67/77 | €56,037 | €99,640 | +€43,604 | +77.8% |
| Profit (loss) for the period | 9904 | €185,653 | €254,874 | +€69,221 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €185,653 | €254,874 | +€69,221 | +37.3% |
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 25 October 2026 via checked.be.