Will design: 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.
Will design
Largest movements
- Tangible fixed assets -€3,551
down €3,551 (-48.4%), from €7,335 to €3,783
of which Furniture and vehicles: -€2,778
- Deferred charges and accrued income -€1,513
down €1,513 (-69.7%), from €2,171 to €658
- Receivables within one year -€1,022
down €1,022 (-4.1%), from €24,968 to €23,946
of which Other amounts receivable: -€1,848
- Tax, wage and social debts -€4,543
down €4,543 (-50.2%), from €9,046 to €4,503
of which Taxes: -€2,402
- Profit (loss) carried forward -€3,238
down €3,238 (-25.7%), from €12,598 to €9,360
- Trade debts +€1,888
up €1,888 (+40.2%), from €4,695 to €6,584
- Staff costs +€34,416
up €34,416 (+280%), from €12,282 to €46,698
- Gross operating margin +€15,326
up €15,326 (+45.5%), from €33,704 to €49,031
- Taxes -€3,073
down €3,073 (-95.6%), from €3,213 to €141
- Depreciation -€1,898
down €1,898 (-34.8%), from €5,449 to €3,551
- Other operating charges +€1,524
up €1,524 (+223%), from €685 to €2,209
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 | €35,056 | €29,163 | -€5,893 | -16.8% |
| Fixed assets | 21/28 | €7,335 | €3,783 | -€3,551 | -48.4% |
| Tangible fixed assets | 22/27 | €7,335 | €3,783 | -€3,551 | -48.4% |
| Plant, machinery and equipment | 23 | €2,516 | €1,743 | -€773 | -30.7% |
| Furniture and vehicles | 24 | €4,819 | €2,041 | -€2,778 | -57.7% |
| Current assets | 29/58 | €27,721 | €25,380 | -€2,341 | -8.4% |
| Amounts receivable within one year | 40/41 | €24,968 | €23,946 | -€1,022 | -4.1% |
| Trade receivables | 40 | €7,045 | €7,870 | +€826 | +11.7% |
| Other amounts receivable | 41 | €17,923 | €16,075 | -€1,848 | -10.3% |
| Cash at bank and in hand | 54/58 | €583 | €776 | +€194 | +33.2% |
| Deferred charges and accrued income | 490/1 | €2,171 | €658 | -€1,513 | -69.7% |
| Total equity and liabilities | 10/49 | €35,056 | €29,163 | -€5,893 | -16.8% |
| Equity | 10/15 | €20,081 | €16,843 | -€3,238 | -16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,483 | €2,483 | = | 0.0% |
| Distributable reserves | 133 | €2,483 | €2,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,598 | €9,360 | -€3,238 | -25.7% |
| Amounts payable | 17/49 | €14,975 | €12,320 | -€2,655 | -17.7% |
| Amounts payable within one year | 42/48 | €14,725 | €12,070 | -€2,655 | -18.0% |
| Trade debts | 44 | €4,695 | €6,584 | +€1,888 | +40.2% |
| Suppliers | 440/4 | €4,695 | €6,584 | +€1,888 | +40.2% |
| Advances received on contracts in progress | 46 | €984 | €984 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,046 | €4,503 | -€4,543 | -50.2% |
| Taxes | 450/3 | €5,756 | €3,354 | -€2,402 | -41.7% |
| Remuneration and social security | 454/9 | €3,290 | €1,148 | -€2,141 | -65.1% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €12,282 | €46,698 | +€34,416 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,449 | €3,551 | -€1,898 | -34.8% |
| Other operating charges | 640/8 | €685 | €2,209 | +€1,524 | +223% |
| Gross operating margin | 9900 | €33,704 | €49,031 | +€15,326 | +45.5% |
| Operating profit (loss) | 9901 | €15,288 | -€3,428 | -€18,716 | |
| Financial income | 75/76B | €764 | €853 | +€90 | +11.8% |
| Recurring financial income | 75 | €764 | €853 | +€90 | +11.8% |
| Financial charges | 65/66B | €241 | €523 | +€282 | +117% |
| Recurring financial charges | 65 | €241 | €523 | +€282 | +117% |
| Profit (loss) for the period before taxes | 9903 | €15,812 | -€3,097 | -€18,909 | |
| Income taxes | 67/77 | €3,213 | €141 | -€3,073 | -95.6% |
| Profit (loss) for the period | 9904 | €12,598 | -€3,238 | -€15,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,598 | -€3,238 | -€15,836 |
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 14 October 2026 via checked.be.