WILLEME: 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.
WILLEME
Largest movements
- Cash +€46,926
up €46,926 (+57.0%), from €82,291 to €129,217
mainly Trade debts (+€22,187) and Net result for the year (+€14,955)
- Trade debts +€22,187
up €22,187 (+267%), from €8,300 to €30,487
- Gross operating margin +€31,695
up €31,695, from -€14,359 to €17,336
- Other operating charges -€808
down €808 (-12.2%), from €6,641 to €5,833
- Financial income -€754
down €754 (-13.1%), from €5,754 to €5,000
- Depreciation -€504
down €504 (-27.2%), from €1,854 to €1,350
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.
Derived cash bridge
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 | €2,044,773 | €2,086,904 | +€42,131 | +2.1% |
| Fixed assets | 21/28 | €1,845,240 | €1,843,890 | -€1,350 | -0.1% |
| Intangible fixed assets | 21 | €8,480 | €7,130 | -€1,350 | -15.9% |
| Tangible fixed assets | 22/27 | €1,824,260 | €1,824,260 | = | 0.0% |
| Land and buildings | 22 | €1,824,260 | €1,824,260 | = | 0.0% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €199,532 | €243,013 | +€43,481 | +21.8% |
| Amounts receivable within one year | 40/41 | €37,401 | €44,108 | +€6,707 | +17.9% |
| Trade receivables | 40 | €34,401 | €44,108 | +€9,707 | +28.2% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €82,291 | €129,217 | +€46,926 | +57.0% |
| Deferred charges and accrued income | 490/1 | €79,841 | €69,689 | -€10,151 | -12.7% |
| Total equity and liabilities | 10/49 | €2,044,773 | €2,086,904 | +€42,131 | +2.1% |
| Equity | 10/15 | €2,033,105 | €2,048,060 | +€14,955 | +0.7% |
| Contributions | 10/11 | €1,891,425 | €1,891,425 | = | 0.0% |
| Reserves | 13 | €9,866 | €9,866 | = | 0.0% |
| Distributable reserves | 133 | €9,866 | €9,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,814 | €146,769 | +€14,955 | +11.3% |
| Amounts payable | 17/49 | €11,668 | €38,844 | +€27,176 | +233% |
| Amounts payable within one year | 42/48 | €11,626 | €38,811 | +€27,185 | +234% |
| Trade debts | 44 | €8,300 | €30,487 | +€22,187 | +267% |
| Suppliers | 440/4 | €8,300 | €30,487 | +€22,187 | +267% |
| Taxes, remuneration and social security | 45 | €3,325 | €8,323 | +€4,998 | +150% |
| Taxes | 450/3 | €455 | €5,273 | +€4,818 | +1,058% |
| Remuneration and social security | 454/9 | €2,870 | €3,050 | +€180 | +6.3% |
| Accrued charges and deferred income | 492/3 | €42 | €33 | -€9 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,854 | €1,350 | -€504 | -27.2% |
| Other operating charges | 640/8 | €6,641 | €5,833 | -€808 | -12.2% |
| Gross operating margin | 9900 | -€14,359 | €17,336 | +€31,695 | |
| Operating profit (loss) | 9901 | -€22,854 | €10,153 | +€33,007 | |
| Financial income | 75/76B | €5,754 | €5,000 | -€754 | -13.1% |
| Recurring financial income | 75 | €5,754 | €5,000 | -€754 | -13.1% |
| Financial charges | 65/66B | €188 | €198 | +€10 | +5.3% |
| Recurring financial charges | 65 | €188 | €198 | +€10 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,288 | €14,955 | +€32,243 | |
| Profit (loss) for the period | 9904 | -€17,288 | €14,955 | +€32,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,288 | €14,955 | +€32,243 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.