Dr. Wilms Willy: 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. Wilms Willy
Largest movements
- Cash +€43,931
up €43,931 (+47.9%), from €91,708 to €135,639
mainly Net result for the year (+€33,063) and Depreciation (+€13,725)
- Tangible fixed assets -€2,947
down €2,947 (-6.0%), from €49,472 to €46,525
of which Plant, machinery and equipment: -€7,851
- Reserves +€33,063
up €33,063 (+29.2%), from €113,222 to €146,285
- Tax, wage and social debts +€8,695
up €8,695 (+68.8%), from €12,647 to €21,342
of which Taxes: +€8,030
- Taxes +€2,947
up €2,947 (+31.4%), from €9,380 to €12,327
- Gross operating margin -€1,783
down €1,783 (-1.3%), from €136,097 to €134,314
- Staff costs -€1,512
down €1,512 (-2.0%), from €75,268 to €73,756
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 | €156,280 | €199,740 | +€43,459 | +27.8% |
| Fixed assets | 21/28 | €49,472 | €46,525 | -€2,947 | -6.0% |
| Tangible fixed assets | 22/27 | €49,472 | €46,525 | -€2,947 | -6.0% |
| Land and buildings | 22 | €23,362 | €21,385 | -€1,977 | -8.5% |
| Plant, machinery and equipment | 23 | €21,973 | €14,122 | -€7,851 | -35.7% |
| Furniture and vehicles | 24 | €4,138 | €11,018 | +€6,880 | +166% |
| Current assets | 29/58 | €106,808 | €153,215 | +€46,407 | +43.4% |
| Stocks and contracts in progress | 3 | €1,062 | €2,324 | +€1,262 | +119% |
| Stocks | 30/36 | €1,062 | €2,324 | +€1,262 | +119% |
| Amounts receivable within one year | 40/41 | €11,577 | €12,419 | +€841 | +7.3% |
| Trade receivables | 40 | €9,285 | €4,238 | -€5,047 | -54.4% |
| Other amounts receivable | 41 | €2,292 | €8,180 | +€5,888 | +257% |
| Cash at bank and in hand | 54/58 | €91,708 | €135,639 | +€43,931 | +47.9% |
| Deferred charges and accrued income | 490/1 | €2,461 | €2,834 | +€372 | +15.1% |
| Total equity and liabilities | 10/49 | €156,280 | €199,740 | +€43,459 | +27.8% |
| Equity | 10/15 | €131,873 | €164,936 | +€33,063 | +25.1% |
| Contributions | 10/11 | €18,651 | €18,651 | = | 0.0% |
| Reserves | 13 | €113,222 | €146,285 | +€33,063 | +29.2% |
| Distributable reserves | 133 | €113,222 | €146,285 | +€33,063 | +29.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €24,408 | €34,804 | +€10,397 | +42.6% |
| Amounts payable within one year | 42/48 | €24,408 | €34,804 | +€10,397 | +42.6% |
| Trade debts | 44 | €11,761 | €13,462 | +€1,701 | +14.5% |
| Suppliers | 440/4 | €11,761 | €13,462 | +€1,701 | +14.5% |
| Taxes, remuneration and social security | 45 | €12,647 | €21,342 | +€8,695 | +68.8% |
| Taxes | 450/3 | €1,767 | €9,797 | +€8,030 | +454% |
| Remuneration and social security | 454/9 | €10,880 | €11,545 | +€665 | +6.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €1,100 | +€1,100 | |
| Remuneration, social security and pensions | 62 | €75,268 | €73,756 | -€1,512 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,898 | €13,725 | -€1,173 | -7.9% |
| Other operating charges | 640/8 | €1,741 | €1,716 | -€25 | -1.5% |
| Gross operating margin | 9900 | €136,097 | €134,314 | -€1,783 | -1.3% |
| Operating profit (loss) | 9901 | €44,190 | €45,118 | +€928 | +2.1% |
| Financial income | 75/76B | €16 | €361 | +€345 | +2,153% |
| Recurring financial income | 75 | €16 | €361 | +€345 | +2,153% |
| Financial charges | 65/66B | €96 | €89 | -€7 | -7.6% |
| Recurring financial charges | 65 | €96 | €89 | -€7 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €44,109 | €45,390 | +€1,281 | +2.9% |
| Income taxes | 67/77 | €9,380 | €12,327 | +€2,947 | +31.4% |
| Profit (loss) for the period | 9904 | €34,729 | €33,063 | -€1,666 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,729 | €33,063 | -€1,666 | -4.8% |
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 22 October 2026 via checked.be.