SPRL WILLAU: 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.
SPRL WILLAU
Largest movements
- Cash -€11,291
down €11,291 (-10.5%), from €107,464 to €96,173
mainly Net result for the year (-€29,584) and Contributions, distributions and other (-€7,821)
- Profit (loss) carried forward -€29,584
down €29,584 (-38.2%), from €77,373 to €47,789
- Trade debts +€10,513
up €10,513 (+33.5%), from €31,390 to €41,903
- Tax, wage and social debts +€8,554
up €8,554 (+28.1%), from €30,470 to €39,025
of which Remuneration and social security: +€7,019
- Reserves -€7,821
down €7,821 (-46.5%), from €16,821 to €9,000
- Other debts +€3,062
up €3,062 (+32.4%), from €9,443 to €12,505
- Gross operating margin -€25,189
down €25,189 (-18.8%), from €134,240 to €109,051
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 | €171,698 | €158,755 | -€12,942 | -7.5% |
| Current assets | 29/58 | €171,698 | €158,755 | -€12,942 | -7.5% |
| Stocks and contracts in progress | 3 | €54,208 | €54,450 | +€242 | +0.4% |
| Stocks | 30/36 | €54,208 | €54,450 | +€242 | +0.4% |
| Amounts receivable within one year | 40/41 | €9,762 | €8,132 | -€1,630 | -16.7% |
| Trade receivables | 40 | €898 | €1,414 | +€516 | +57.4% |
| Other amounts receivable | 41 | €8,864 | €6,718 | -€2,146 | -24.2% |
| Cash at bank and in hand | 54/58 | €107,464 | €96,173 | -€11,291 | -10.5% |
| Deferred charges and accrued income | 490/1 | €263 | - | -€263 | |
| Total equity and liabilities | 10/49 | €171,698 | €158,755 | -€12,942 | -7.5% |
| Equity | 10/15 | €100,394 | €62,989 | -€37,405 | -37.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,821 | €9,000 | -€7,821 | -46.5% |
| Distributable reserves | 133 | €16,821 | €9,000 | -€7,821 | -46.5% |
| Profit (loss) carried forward | 14 | €77,373 | €47,789 | -€29,584 | -38.2% |
| Amounts payable | 17/49 | €71,303 | €95,766 | +€24,463 | +34.3% |
| Amounts payable within one year | 42/48 | €71,303 | €95,766 | +€24,463 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,333 | +€2,333 | |
| Trade debts | 44 | €31,390 | €41,903 | +€10,513 | +33.5% |
| Suppliers | 440/4 | €31,390 | €41,903 | +€10,513 | +33.5% |
| Taxes, remuneration and social security | 45 | €30,470 | €39,025 | +€8,554 | +28.1% |
| Taxes | 450/3 | €7,640 | €9,175 | +€1,535 | +20.1% |
| Remuneration and social security | 454/9 | €22,831 | €29,850 | +€7,019 | +30.7% |
| Other amounts payable | 47/48 | €9,443 | €12,505 | +€3,062 | +32.4% |
| Remuneration, social security and pensions | 62 | €136,346 | €136,211 | -€134 | -0.1% |
| Other operating charges | 640/8 | €621 | €531 | -€90 | -14.4% |
| Gross operating margin | 9900 | €134,240 | €109,051 | -€25,189 | -18.8% |
| Operating profit (loss) | 9901 | -€2,727 | -€27,692 | -€24,965 | -915.5% |
| Financial charges | 65/66B | €1,282 | €1,610 | +€329 | +25.6% |
| Recurring financial charges | 65 | €1,282 | €1,610 | +€329 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,009 | -€29,302 | -€25,294 | -631.0% |
| Income taxes | 67/77 | €1,597 | €282 | -€1,315 | -82.4% |
| Profit (loss) for the period | 9904 | -€5,605 | -€29,584 | -€23,979 | -427.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,605 | -€29,584 | -€23,979 | -427.8% |
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 7 October 2026 via checked.be.