WILLDU: 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.
WILLDU
Largest movements
- Cash +€14,325
up €14,325 (+65.6%), from €21,832 to €36,156
mainly Net result for the year (+€51,683) and Depreciation (+€2,943)
- Tangible fixed assets +€8,964
up €8,964 (+235.6%), from €3,804 to €12,768
of which Plant, machinery and equipment: +€4,880
- Receivables within one year +€5,154
up €5,154 (+31.5%), from €16,339 to €21,493
of which Other amounts receivable: +€4,817
- Reserves +€51,683
up €51,683 (+365.0%), from €14,161 to €65,845
- Tax, wage and social debts -€13,409
down €13,409 (-100.0%), from €13,409 to €0
of which Taxes: -€10,964
- Other debts -€8,831
down €8,831 (-90.7%), from €9,739 to €908
- Trade debts -€1,026
down €1,026 (-78.8%), from €1,302 to €276
- Gross operating margin +€51,053
up €51,053 (+270.0%), from €18,912 to €69,964
- Taxes +€10,448
up €10,448 (+273.3%), from €3,822 to €14,270
- Depreciation +€2,476
up €2,476 (+530.4%), from €467 to €2,943
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,039 | €72,456 | +€28,417 | +64.5% |
| Fixed assets | 21/28 | €3,804 | €12,768 | +€8,964 | +235.6% |
| Tangible fixed assets | 22/27 | €3,804 | €12,768 | +€8,964 | +235.6% |
| Plant, machinery and equipment | 23 | €3,804 | €8,684 | +€4,880 | +128.3% |
| Furniture and vehicles | 24 | - | €281 | +€281 | |
| Other tangible fixed assets | 26 | - | €3,803 | +€3,803 | |
| Current assets | 29/58 | €40,235 | €59,688 | +€19,453 | +48.3% |
| Amounts receivable within one year | 40/41 | €16,339 | €21,493 | +€5,154 | +31.5% |
| Trade receivables | 40 | €16,335 | €16,672 | +€337 | +2.1% |
| Other amounts receivable | 41 | €4 | €4,821 | +€4,817 | +114686.2% |
| Cash at bank and in hand | 54/58 | €21,832 | €36,156 | +€14,325 | +65.6% |
| Deferred charges and accrued income | 490/1 | €2,064 | €2,039 | -€26 | -1.2% |
| Total equity and liabilities | 10/49 | €44,039 | €72,456 | +€28,417 | +64.5% |
| Equity | 10/15 | €19,161 | €70,845 | +€51,683 | +269.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,161 | €65,845 | +€51,683 | +365.0% |
| Distributable reserves | 133 | €14,161 | €65,845 | +€51,683 | +365.0% |
| Amounts payable | 17/49 | €24,878 | €1,611 | -€23,267 | -93.5% |
| Amounts payable within one year | 42/48 | €24,739 | €1,185 | -€23,555 | -95.2% |
| Financial debts | 43 | €290 | €0 | -€290 | -100.0% |
| Credit institutions | 430/8 | €290 | €0 | -€290 | -100.0% |
| Trade debts | 44 | €1,302 | €276 | -€1,026 | -78.8% |
| Suppliers | 440/4 | €1,302 | €276 | -€1,026 | -78.8% |
| Taxes, remuneration and social security | 45 | €13,409 | €0 | -€13,409 | -100.0% |
| Taxes | 450/3 | €10,964 | €0 | -€10,964 | -100.0% |
| Remuneration and social security | 454/9 | €2,444 | €0 | -€2,444 | -100.0% |
| Other amounts payable | 47/48 | €9,739 | €908 | -€8,831 | -90.7% |
| Accrued charges and deferred income | 492/3 | €139 | €427 | +€288 | +207.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €2,943 | +€2,476 | +530.4% |
| Other operating charges | 640/8 | €321 | €458 | +€137 | +42.7% |
| Gross operating margin | 9900 | €18,912 | €69,964 | +€51,053 | +270.0% |
| Operating profit (loss) | 9901 | €18,124 | €66,563 | +€48,439 | +267.3% |
| Financial charges | 65/66B | €140 | €610 | +€470 | +335.0% |
| Recurring financial charges | 65 | €140 | €610 | +€470 | +335.0% |
| Profit (loss) for the period before taxes | 9903 | €17,984 | €65,953 | +€47,970 | +266.7% |
| Income taxes | 67/77 | €3,822 | €14,270 | +€10,448 | +273.3% |
| Profit (loss) for the period | 9904 | €14,161 | €51,683 | +€37,522 | +265.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,161 | €51,683 | +€37,522 | +265.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.