Hans Willems Consultancy: 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.
Hans Willems Consultancy
Largest movements
- Current investments +€92,892
up €92,892 (+25.2%), from €368,533 to €461,424
- Cash -€6,433
down €6,433 (-13.0%), from €49,348 to €42,914
mainly Current investments (-€92,892) and Contributions, distributions and other (-€41,153)
- Receivables within one year -€6,222
down €6,222 (-30.1%), from €20,647 to €14,425
of which Trade receivables: -€4,712
- Reserves +€61,784
up €61,784 (+14.9%), from €415,995 to €477,780
- Other debts +€20,898
up €20,898 (+1,367%), from €1,529 to €22,427
- Gross operating margin +€45,894
up €45,894 (+59.1%), from €77,677 to €123,571
- Taxes +€24,221
up €24,221 (+88.5%), from €27,371 to €51,592
- Financial income +€20,209
up €20,209 (+133%), from €15,193 to €35,403
- Financial charges -€4,731
down €4,731 (-62.2%), from €7,606 to €2,875
of which Non-recurring financial charges: -€5,577
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 | €442,655 | €523,491 | +€80,836 | +18.3% |
| Fixed assets | 21/28 | €2,137 | €1,186 | -€950 | -44.5% |
| Tangible fixed assets | 22/27 | €2,137 | €1,186 | -€950 | -44.5% |
| Land and buildings | 22 | €1,752 | €1,168 | -€584 | -33.3% |
| Furniture and vehicles | 24 | €384 | €18 | -€366 | -95.3% |
| Current assets | 29/58 | €440,518 | €522,305 | +€81,786 | +18.6% |
| Amounts receivable within one year | 40/41 | €20,647 | €14,425 | -€6,222 | -30.1% |
| Trade receivables | 40 | €17,322 | €12,610 | -€4,712 | -27.2% |
| Other amounts receivable | 41 | €3,325 | €1,815 | -€1,510 | -45.4% |
| Current investments | 50/53 | €368,533 | €461,424 | +€92,892 | +25.2% |
| Cash at bank and in hand | 54/58 | €49,348 | €42,914 | -€6,433 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,991 | €3,541 | +€1,550 | +77.9% |
| Total equity and liabilities | 10/49 | €442,655 | €523,491 | +€80,836 | +18.3% |
| Equity | 10/15 | €428,395 | €490,180 | +€61,784 | +14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €415,995 | €477,780 | +€61,784 | +14.9% |
| Distributable reserves | 133 | €415,995 | €477,780 | +€61,784 | +14.9% |
| Amounts payable | 17/49 | €14,260 | €33,311 | +€19,051 | +134% |
| Amounts payable within one year | 42/48 | €14,260 | €33,311 | +€19,051 | +134% |
| Trade debts | 44 | €156 | €940 | +€785 | +503% |
| Suppliers | 440/4 | €156 | €940 | +€785 | +503% |
| Taxes, remuneration and social security | 45 | €12,574 | €9,943 | -€2,631 | -20.9% |
| Taxes | 450/3 | €12,549 | €9,917 | -€2,632 | -21.0% |
| Remuneration and social security | 454/9 | €26 | €26 | +€1 | +2.3% |
| Other amounts payable | 47/48 | €1,529 | €22,427 | +€20,898 | +1,367% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €950 | = | 0.0% |
| Other operating charges | 640/8 | €514 | €618 | +€104 | +20.3% |
| Gross operating margin | 9900 | €77,677 | €123,571 | +€45,894 | +59.1% |
| Operating profit (loss) | 9901 | €76,213 | €122,002 | +€45,789 | +60.1% |
| Financial income | 75/76B | €15,193 | €35,403 | +€20,209 | +133% |
| Recurring financial income | 75 | €15,193 | €35,403 | +€20,209 | +133% |
| Financial charges | 65/66B | €7,606 | €2,875 | -€4,731 | -62.2% |
| Recurring financial charges | 65 | €2,029 | €2,875 | +€846 | +41.7% |
| Non-recurring financial charges | 66B | €5,577 | - | -€5,577 | |
| Profit (loss) for the period before taxes | 9903 | €83,800 | €154,530 | +€70,730 | +84.4% |
| Income taxes | 67/77 | €27,371 | €51,592 | +€24,221 | +88.5% |
| Profit (loss) for the period | 9904 | €56,429 | €102,937 | +€46,508 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,429 | €102,937 | +€46,508 | +82.4% |
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 31 October 2026 via checked.be.