WILLAME - FOSTIER: what changed
WILLAME - FOSTIER
Largest movements
- Cash +€60,114
up €60,114 (+331%), from €18,141 to €78,254
mainly Receivables within one year (+€56,343) and Trade debts (+€26,485)
- Receivables within one year -€56,343
down €56,343 (-60.5%), from €93,188 to €36,845
of which Trade receivables: -€63,144
- Tangible fixed assets +€31,382
up €31,382 (+50.2%), from €62,517 to €93,898
of which Furniture and vehicles: +€36,180
- Intangible fixed assets -€4,000
down €4,000 (-30.8%), from €12,975 to €8,975
- Stocks and contracts -€2,570
down €2,570 (-28.4%), from €9,040 to €6,470
- Trade debts +€26,485
up €26,485 (+38.2%), from €69,250 to €95,736
- Profit (loss) carried forward +€23,413
up €23,413 (+268%), from €8,742 to €32,155
- Debts after one year -€20,190
down €20,190 (-34.9%), from €57,870 to €37,679
- Tax, wage and social debts -€3,466
down €3,466 (-29.6%), from €11,720 to €8,254
of which Taxes: -€5,162
- Gross operating margin +€50,260
up €50,260 (+154%), from €32,576 to €82,836
- Staff costs +€20,567
up €20,567 (+1,014%), from €2,029 to €22,596
- Taxes +€6,329
up €6,329 (+16,922%), from €37 to €6,366
- Other operating charges +€1,180
up €1,180 (+68.9%), from €1,712 to €2,892
- Depreciation +€1,142
up €1,142 (+5.0%), from €22,938 to €24,080
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,204 | €224,716 | +€27,512 | +14.0% |
| Fixed assets | 21/28 | €75,492 | €102,874 | +€27,382 | +36.3% |
| Intangible fixed assets | 21 | €12,975 | €8,975 | -€4,000 | -30.8% |
| Tangible fixed assets | 22/27 | €62,517 | €93,898 | +€31,382 | +50.2% |
| Plant, machinery and equipment | 23 | €38,176 | €33,377 | -€4,799 | -12.6% |
| Furniture and vehicles | 24 | €24,341 | €60,521 | +€36,180 | +149% |
| Current assets | 29/58 | €121,712 | €121,842 | +€130 | +0.1% |
| Stocks and contracts in progress | 3 | €9,040 | €6,470 | -€2,570 | -28.4% |
| Stocks | 30/36 | €9,040 | €6,470 | -€2,570 | -28.4% |
| Amounts receivable within one year | 40/41 | €93,188 | €36,845 | -€56,343 | -60.5% |
| Trade receivables | 40 | €93,188 | €30,044 | -€63,144 | -67.8% |
| Other amounts receivable | 41 | - | €6,801 | +€6,801 | |
| Cash at bank and in hand | 54/58 | €18,141 | €78,254 | +€60,114 | +331% |
| Deferred charges and accrued income | 490/1 | €1,343 | €273 | -€1,070 | -79.7% |
| Total equity and liabilities | 10/49 | €197,204 | €224,716 | +€27,512 | +14.0% |
| Equity | 10/15 | €28,742 | €52,155 | +€23,413 | +81.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,742 | €32,155 | +€23,413 | +268% |
| Amounts payable | 17/49 | €168,462 | €172,561 | +€4,100 | +2.4% |
| Amounts payable after more than one year | 17 | €57,870 | €37,679 | -€20,190 | -34.9% |
| Financial debts | 170/4 | €57,870 | €37,679 | -€20,190 | -34.9% |
| Amounts payable within one year | 42/48 | €110,592 | €134,882 | +€24,290 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €19,271 | €20,190 | +€920 | +4.8% |
| Trade debts | 44 | €69,250 | €95,736 | +€26,485 | +38.2% |
| Suppliers | 440/4 | €69,250 | €95,736 | +€26,485 | +38.2% |
| Taxes, remuneration and social security | 45 | €11,720 | €8,254 | -€3,466 | -29.6% |
| Taxes | 450/3 | €11,529 | €6,366 | -€5,162 | -44.8% |
| Remuneration and social security | 454/9 | €192 | €1,887 | +€1,696 | +885% |
| Other amounts payable | 47/48 | €10,350 | €10,702 | +€352 | +3.4% |
| Remuneration, social security and pensions | 62 | €2,029 | €22,596 | +€20,567 | +1,014% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,938 | €24,080 | +€1,142 | +5.0% |
| Other operating charges | 640/8 | €1,712 | €2,892 | +€1,180 | +68.9% |
| Non-recurring operating charges | 66A | €1,506 | - | -€1,506 | |
| Gross operating margin | 9900 | €32,576 | €82,836 | +€50,260 | +154% |
| Operating profit (loss) | 9901 | €4,391 | €33,267 | +€28,877 | +658% |
| Financial income | 75/76B | €27 | €17 | -€11 | -39.7% |
| Recurring financial income | 75 | €27 | €17 | -€11 | -39.7% |
| Financial charges | 65/66B | €4,246 | €3,505 | -€741 | -17.5% |
| Recurring financial charges | 65 | €4,246 | €3,505 | -€741 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €172 | €29,779 | +€29,607 | +17,261% |
| Income taxes | 67/77 | €37 | €6,366 | +€6,329 | +16,922% |
| Profit (loss) for the period | 9904 | €134 | €23,413 | +€23,278 | +17,355% |
| Profit (loss) for the period to be appropriated | 9905 | €134 | €23,413 | +€23,278 | +17,355% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.