Fred & Wilma Solutions: 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.
Fred & Wilma Solutions
Largest movements
- Cash +€130,615
up €130,615 (+211.9%), from €61,638 to €192,253
mainly Net result for the year (+€133,773) and Trade debts (+€45,697)
- Receivables within one year +€81,078
up €81,078 (+17270.6%), from €469 to €81,548
of which Trade receivables: +€80,911
- Tangible fixed assets +€13,085
up €13,085 (+1533.9%), from €853 to €13,939
- Profit (loss) carried forward +€95,432
up €95,432 (+248.9%), from €38,341 to €133,773
- Trade debts +€45,697
up €45,697 (+2023.6%), from €2,258 to €47,956
- Tax, wage and social debts +€44,806
up €44,806 (+332.3%), from €13,484 to €58,290
- Reserves +€38,341
new in 2025: €38,341
- Gross operating margin +€135,775
up €135,775 (+268.8%), from €50,518 to €186,293
- Taxes +€32,046
up €32,046 (+329.1%), from €9,738 to €41,784
- Depreciation +€4,346
up €4,346 (+531.6%), from €818 to €5,164
- Other operating charges +€3,104
up €3,104 (+558.5%), from €556 to €3,660
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 | €64,254 | €288,429 | +€224,175 | +348.9% |
| Formation expenses | 20 | €623 | - | -€623 | |
| Fixed assets | 21/28 | €853 | €13,939 | +€13,085 | +1533.9% |
| Tangible fixed assets | 22/27 | €853 | €13,939 | +€13,085 | +1533.9% |
| Furniture and vehicles | 24 | €853 | €13,939 | +€13,085 | +1533.9% |
| Current assets | 29/58 | €62,778 | €274,491 | +€211,712 | +337.2% |
| Amounts receivable within one year | 40/41 | €469 | €81,548 | +€81,078 | +17270.6% |
| Trade receivables | 40 | €469 | €81,381 | +€80,911 | +17234.9% |
| Other amounts receivable | 41 | - | €167 | +€167 | |
| Cash at bank and in hand | 54/58 | €61,638 | €192,253 | +€130,615 | +211.9% |
| Deferred charges and accrued income | 490/1 | €671 | €690 | +€19 | +2.8% |
| Total equity and liabilities | 10/49 | €64,254 | €288,429 | +€224,175 | +348.9% |
| Equity | 10/15 | €48,341 | €182,114 | +€133,773 | +276.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €38,341 | +€38,341 | |
| Distributable reserves | 133 | - | €38,341 | +€38,341 | |
| Profit (loss) carried forward | 14 | €38,341 | €133,773 | +€95,432 | +248.9% |
| Amounts payable | 17/49 | €15,913 | €106,315 | +€90,402 | +568.1% |
| Amounts payable within one year | 42/48 | €15,913 | €106,315 | +€90,402 | +568.1% |
| Trade debts | 44 | €2,258 | €47,956 | +€45,697 | +2023.6% |
| Suppliers | 440/4 | €2,258 | €47,956 | +€45,697 | +2023.6% |
| Taxes, remuneration and social security | 45 | €13,484 | €58,290 | +€44,806 | +332.3% |
| Taxes | 450/3 | €13,484 | €58,290 | +€44,806 | +332.3% |
| Other amounts payable | 47/48 | €171 | €70 | -€101 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €818 | €5,164 | +€4,346 | +531.6% |
| Other operating charges | 640/8 | €556 | €3,660 | +€3,104 | +558.5% |
| Gross operating margin | 9900 | €50,518 | €186,293 | +€135,775 | +268.8% |
| Operating profit (loss) | 9901 | €49,145 | €177,469 | +€128,325 | +261.1% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €1,075 | €1,913 | +€838 | +78.0% |
| Recurring financial charges | 65 | €1,075 | €1,913 | +€838 | +78.0% |
| Profit (loss) for the period before taxes | 9903 | €48,079 | €175,556 | +€127,477 | +265.1% |
| Income taxes | 67/77 | €9,738 | €41,784 | +€32,046 | +329.1% |
| Profit (loss) for the period | 9904 | €38,341 | €133,773 | +€95,432 | +248.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,341 | €133,773 | +€95,432 | +248.9% |
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 9 October 2026 via checked.be.