WILL'UP: 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'UP
Largest movements
- Stocks and contracts -€24,935
no longer reported in 2025 (was €24,935)
- Receivables within one year -€4,113
down €4,113 (-28.1%), from €14,658 to €10,545
of which Other amounts receivable: -€3,489
- Trade debts -€25,562
down €25,562 (-59.9%), from €42,673 to €17,111
- Profit (loss) carried forward -€4,976
down €4,976 (-11.0%), from -€45,309 to -€50,285
- Other debts +€1,596
up €1,596 (+12.9%), from €12,364 to €13,960
- Gross operating margin -€4,866
down €4,866 (-12675.2%), from -€38 to -€4,904
- Other operating charges -€1,374
no longer reported in 2025 (was €1,374)
- Write-downs +€261
no longer reported in 2025 (was -€261)
- Financial charges -€102
down €102 (-58.7%), from €174 to €72
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 | €39,728 | €10,786 | -€28,942 | -72.9% |
| Current assets | 29/58 | €39,728 | €10,786 | -€28,942 | -72.9% |
| Stocks and contracts in progress | 3 | €24,935 | - | -€24,935 | |
| Stocks | 30/36 | €24,935 | - | -€24,935 | |
| Amounts receivable within one year | 40/41 | €14,658 | €10,545 | -€4,113 | -28.1% |
| Trade receivables | 40 | €11,140 | €10,516 | -€625 | -5.6% |
| Other amounts receivable | 41 | €3,518 | €29 | -€3,489 | -99.2% |
| Cash at bank and in hand | 54/58 | €135 | €241 | +€106 | +78.6% |
| Total equity and liabilities | 10/49 | €39,728 | €10,786 | -€28,942 | -72.9% |
| Equity | 10/15 | -€15,309 | -€20,285 | -€4,976 | -32.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,309 | -€50,285 | -€4,976 | -11.0% |
| Amounts payable | 17/49 | €55,037 | €31,071 | -€23,966 | -43.5% |
| Amounts payable within one year | 42/48 | €55,037 | €31,071 | -€23,966 | -43.5% |
| Trade debts | 44 | €42,673 | €17,111 | -€25,562 | -59.9% |
| Suppliers | 440/4 | €42,673 | €17,111 | -€25,562 | -59.9% |
| Other amounts payable | 47/48 | €12,364 | €13,960 | +€1,596 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28 | - | -€28 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€261 | - | +€261 | |
| Other operating charges | 640/8 | €1,374 | - | -€1,374 | |
| Gross operating margin | 9900 | -€38 | -€4,904 | -€4,866 | -12675.2% |
| Operating profit (loss) | 9901 | -€1,179 | -€4,904 | -€3,725 | -315.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €174 | €72 | -€102 | -58.7% |
| Recurring financial charges | 65 | €174 | €72 | -€102 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,354 | -€4,976 | -€3,623 | -267.6% |
| Profit (loss) for the period | 9904 | -€1,354 | -€4,976 | -€3,623 | -267.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,354 | -€4,976 | -€3,623 | -267.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.