WILLA: 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.
WILLA
Largest movements
- Cash +€5,798
up €5,798 (+14.0%), from €41,545 to €47,343
mainly Depreciation (+€12,448) and Other debts (+€10,337)
- Tangible fixed assets -€5,178
down €5,178 (-7.8%), from €65,997 to €60,819
of which Furniture and vehicles: -€5,610
- Profit (loss) carried forward -€21,909
down €21,909 (-21.3%), from €102,897 to €80,988
- Other debts +€10,337
new in 2026: €10,337
- Trade debts +€7,286
up €7,286 (+201.7%), from €3,612 to €10,897
- Current portion of long-term debt +€4,433
up €4,433 (+1135.9%), from €390 to €4,823
- Gross operating margin -€7,128
down €7,128 (-31.9%), from €22,338 to €15,210
- Depreciation +€4,764
up €4,764 (+62.0%), from €7,684 to €12,448
- Taxes +€1,040
up €1,040 (+15.7%), from €6,635 to €7,675
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 | €115,265 | €115,497 | +€232 | +0.2% |
| Fixed assets | 21/28 | €65,997 | €60,819 | -€5,178 | -7.8% |
| Tangible fixed assets | 22/27 | €65,997 | €60,819 | -€5,178 | -7.8% |
| Land and buildings | 22 | €42,719 | €38,870 | -€3,849 | -9.0% |
| Plant, machinery and equipment | 23 | - | €6,810 | +€6,810 | |
| Furniture and vehicles | 24 | €14,343 | €8,733 | -€5,610 | -39.1% |
| Other tangible fixed assets | 26 | €8,935 | €6,406 | -€2,529 | -28.3% |
| Current assets | 29/58 | €49,268 | €54,678 | +€5,410 | +11.0% |
| Amounts receivable within one year | 40/41 | €7,723 | €7,335 | -€388 | -5.0% |
| Other amounts receivable | 41 | €7,723 | €7,335 | -€388 | -5.0% |
| Cash at bank and in hand | 54/58 | €41,545 | €47,343 | +€5,798 | +14.0% |
| Total equity and liabilities | 10/49 | €115,265 | €115,497 | +€232 | +0.2% |
| Equity | 10/15 | €106,449 | €84,540 | -€21,909 | -20.6% |
| Contributions | 10/11 | €1,692 | €1,692 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,897 | €80,988 | -€21,909 | -21.3% |
| Amounts payable | 17/49 | €8,816 | €30,957 | +€22,141 | +251.1% |
| Amounts payable within one year | 42/48 | €8,816 | €30,957 | +€22,141 | +251.1% |
| Current portion of amounts payable after more than one year | 42 | €390 | €4,823 | +€4,433 | +1135.9% |
| Trade debts | 44 | €3,612 | €10,897 | +€7,286 | +201.7% |
| Suppliers | 440/4 | €3,612 | €10,897 | +€7,286 | +201.7% |
| Taxes, remuneration and social security | 45 | €4,814 | €4,900 | +€86 | +1.8% |
| Taxes | 450/3 | €4,814 | €4,900 | +€86 | +1.8% |
| Other amounts payable | 47/48 | - | €10,337 | +€10,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,684 | €12,448 | +€4,764 | +62.0% |
| Other operating charges | 640/8 | €2,523 | €2,733 | +€210 | +8.3% |
| Non-recurring operating charges | 66A | €10,013 | - | -€10,013 | |
| Gross operating margin | 9900 | €22,338 | €15,210 | -€7,128 | -31.9% |
| Operating profit (loss) | 9901 | €2,119 | €29 | -€2,090 | -98.6% |
| Financial income | 75/76B | - | €138 | +€138 | |
| Recurring financial income | 75 | - | €138 | +€138 | |
| Financial charges | 65/66B | €262 | €116 | -€146 | -55.8% |
| Recurring financial charges | 65 | €262 | €116 | -€146 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €1,857 | €52 | -€1,806 | -97.2% |
| Income taxes | 67/77 | €6,635 | €7,675 | +€1,040 | +15.7% |
| Profit (loss) for the period | 9904 | -€4,778 | -€7,624 | -€2,846 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,778 | -€7,624 | -€2,846 | -59.6% |
Source: filed annual accounts (NBB), fiscal years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.