WILL'INK: 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.
WILL'INK
Largest movements
- Tangible fixed assets +€4,190
up €4,190 (+144.2%), from €2,906 to €7,096
of which Land and buildings: +€6,083
- Financial fixed assets -€2,100
no longer reported in 2025 (was €2,100)
- Cash +€2,056
up €2,056 (+33.9%), from €6,056 to €8,112
mainly Other debts (+€10,070) and Depreciation (+€2,570)
- Other debts +€10,070
up €10,070 (+217.5%), from €4,629 to €14,700
- Profit (loss) carried forward -€6,051
down €6,051 (-184.6%), from -€3,278 to -€9,329
- Trade debts +€490
up €490 (+164.8%), from €297 to €787
- Tax, wage and social debts -€405
down €405 (-6.2%), from €6,541 to €6,135
of which Taxes: -€805
- Other operating charges +€1,909
up €1,909 (+1176.7%), from €162 to €2,071
- Taxes -€1,128
down €1,128 (-85.9%), from €1,314 to €185
- Gross operating margin -€808
down €808 (-297.8%), from -€271 to -€1,079
- Depreciation +€633
up €633 (+32.7%), from €1,937 to €2,570
- Write-downs +€209
new in 2025: €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.
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 | €13,189 | €17,292 | +€4,103 | +31.1% |
| Fixed assets | 21/28 | €5,006 | €7,096 | +€2,090 | +41.7% |
| Tangible fixed assets | 22/27 | €2,906 | €7,096 | +€4,190 | +144.2% |
| Land and buildings | 22 | - | €6,083 | +€6,083 | |
| Furniture and vehicles | 24 | €2,906 | €1,012 | -€1,894 | -65.2% |
| Financial fixed assets | 28 | €2,100 | - | -€2,100 | |
| Current assets | 29/58 | €8,183 | €10,197 | +€2,014 | +24.6% |
| Stocks and contracts in progress | 3 | €2,031 | €1,877 | -€154 | -7.6% |
| Stocks | 30/36 | €2,031 | €1,877 | -€154 | -7.6% |
| Amounts receivable within one year | 40/41 | - | €108 | +€108 | |
| Trade receivables | 40 | - | €108 | +€108 | |
| Cash at bank and in hand | 54/58 | €6,056 | €8,112 | +€2,056 | +33.9% |
| Deferred charges and accrued income | 490/1 | €96 | €99 | +€3 | +3.3% |
| Total equity and liabilities | 10/49 | €13,189 | €17,292 | +€4,103 | +31.1% |
| Equity | 10/15 | €1,722 | -€4,329 | -€6,051 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,278 | -€9,329 | -€6,051 | -184.6% |
| Amounts payable | 17/49 | €11,467 | €21,622 | +€10,155 | +88.6% |
| Amounts payable within one year | 42/48 | €11,467 | €21,622 | +€10,155 | +88.6% |
| Trade debts | 44 | €297 | €787 | +€490 | +164.8% |
| Suppliers | 440/4 | €297 | €787 | +€490 | +164.8% |
| Taxes, remuneration and social security | 45 | €6,541 | €6,135 | -€405 | -6.2% |
| Taxes | 450/3 | €4,691 | €3,885 | -€805 | -17.2% |
| Remuneration and social security | 454/9 | €1,850 | €2,250 | +€400 | +21.6% |
| Other amounts payable | 47/48 | €4,629 | €14,700 | +€10,070 | +217.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,937 | €2,570 | +€633 | +32.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €209 | +€209 | |
| Other operating charges | 640/8 | €162 | €2,071 | +€1,909 | +1176.7% |
| Gross operating margin | 9900 | -€271 | -€1,079 | -€808 | -297.8% |
| Operating profit (loss) | 9901 | -€2,370 | -€5,928 | -€3,558 | -150.1% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €38 | -€9 | -€47 | |
| Recurring financial charges | 65 | €38 | -€9 | -€47 | |
| Profit (loss) for the period before taxes | 9903 | -€2,408 | -€5,866 | -€3,458 | -143.6% |
| Income taxes | 67/77 | €1,314 | €185 | -€1,128 | -85.9% |
| Profit (loss) for the period | 9904 | -€3,722 | -€6,051 | -€2,329 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,722 | -€6,051 | -€2,329 | -62.6% |
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.