WILL-PRO: 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-PRO
Largest movements
- Receivables within one year +€34,862
up €34,862 (+325.8%), from €10,699 to €45,561
of which Trade receivables: +€33,346
- Cash -€12,131
down €12,131 (-70.4%), from €17,237 to €5,106
mainly Receivables within one year (-€34,862) and Other debts (-€9,447)
- Tangible fixed assets -€4,402
down €4,402 (-10.4%), from €42,313 to €37,911
of which Furniture and vehicles: -€4,182
- Reserves +€21,245
up €21,245 (+239.8%), from €8,860 to €30,105
- Other debts -€9,447
no longer reported in 2026 (was €9,447)
- Current portion of long-term debt +€6,910
up €6,910 (+92.6%), from €7,462 to €14,372
- Trade debts +€5,940
up €5,940 (+261.7%), from €2,270 to €8,210
- Tax, wage and social debts -€3,792
down €3,792 (-52.4%), from €7,234 to €3,442
- Depreciation +€3,140
up €3,140 (+52.9%), from €5,938 to €9,078
- Taxes +€1,208
up €1,208 (+16.7%), from €7,235 to €8,443
- Write-downs -€916
down €916 (-58.9%), from €1,556 to €640
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,712 | €90,386 | +€18,674 | +26.0% |
| Fixed assets | 21/28 | €42,313 | €37,911 | -€4,402 | -10.4% |
| Tangible fixed assets | 22/27 | €42,313 | €37,911 | -€4,402 | -10.4% |
| Land and buildings | 22 | €23,377 | €20,985 | -€2,392 | -10.2% |
| Plant, machinery and equipment | 23 | €4,289 | €3,797 | -€492 | -11.5% |
| Furniture and vehicles | 24 | €12,916 | €8,734 | -€4,182 | -32.4% |
| Other tangible fixed assets | 26 | €1,731 | €4,395 | +€2,664 | +153.9% |
| Current assets | 29/58 | €29,399 | €52,475 | +€23,076 | +78.5% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,699 | €45,561 | +€34,862 | +325.8% |
| Trade receivables | 40 | €6,717 | €40,063 | +€33,346 | +496.4% |
| Other amounts receivable | 41 | €3,982 | €5,498 | +€1,516 | +38.1% |
| Cash at bank and in hand | 54/58 | €17,237 | €5,106 | -€12,131 | -70.4% |
| Deferred charges and accrued income | 490/1 | €463 | €808 | +€345 | +74.5% |
| Total equity and liabilities | 10/49 | €71,712 | €90,386 | +€18,674 | +26.0% |
| Equity | 10/15 | €27,388 | €48,633 | +€21,245 | +77.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,860 | €30,105 | +€21,245 | +239.8% |
| Distributable reserves | 133 | €8,860 | €30,105 | +€21,245 | +239.8% |
| Profit (loss) carried forward | 14 | €12,328 | €12,328 | = | 0.0% |
| Amounts payable | 17/49 | €44,324 | €41,753 | -€2,571 | -5.8% |
| Amounts payable after more than one year | 17 | €17,911 | €15,729 | -€2,182 | -12.2% |
| Financial debts | 170/4 | €17,911 | €15,729 | -€2,182 | -12.2% |
| Amounts payable within one year | 42/48 | €26,413 | €26,024 | -€389 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,462 | €14,372 | +€6,910 | +92.6% |
| Trade debts | 44 | €2,270 | €8,210 | +€5,940 | +261.7% |
| Suppliers | 440/4 | €2,270 | €8,210 | +€5,940 | +261.7% |
| Taxes, remuneration and social security | 45 | €7,234 | €3,442 | -€3,792 | -52.4% |
| Taxes | 450/3 | €7,234 | €3,442 | -€3,792 | -52.4% |
| Other amounts payable | 47/48 | €9,447 | - | -€9,447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,938 | €9,078 | +€3,140 | +52.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,556 | €640 | -€916 | -58.9% |
| Other operating charges | 640/8 | €204 | - | -€204 | |
| Gross operating margin | 9900 | €40,899 | €40,842 | -€57 | -0.1% |
| Operating profit (loss) | 9901 | €33,201 | €31,124 | -€2,077 | -6.3% |
| Financial income | 75/76B | €1 | €65 | +€64 | +6400.0% |
| Recurring financial income | 75 | €1 | €65 | +€64 | +6400.0% |
| Financial charges | 65/66B | €1,435 | €1,501 | +€66 | +4.6% |
| Recurring financial charges | 65 | €1,435 | €1,501 | +€66 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €31,767 | €29,688 | -€2,079 | -6.5% |
| Income taxes | 67/77 | €7,235 | €8,443 | +€1,208 | +16.7% |
| Profit (loss) for the period | 9904 | €24,532 | €21,245 | -€3,287 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,532 | €21,245 | -€3,287 | -13.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.