WILLEMIMMO: 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.
WILLEMIMMO
Largest movements
- Cash -€14,408
down €14,408 (-69.0%), from €20,890 to €6,482
mainly Debts after one year (-€40,000) and Investment in fixed assets (net) (-€22,475)
- Debts after one year -€40,000
down €40,000 (-6.9%), from €580,000 to €540,000
- Profit (loss) carried forward +€9,969
up €9,969 (+21.1%), from -€47,354 to -€37,385
- Other debts +€8,000
new in 2026: €8,000
- Financial charges -€8,273
down €8,273 (-21.2%), from €39,105 to €30,832
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 | €668,754 | €656,745 | -€12,009 | -1.8% |
| Fixed assets | 21/28 | €646,560 | €641,840 | -€4,721 | -0.7% |
| Tangible fixed assets | 22/27 | €646,560 | €641,840 | -€4,721 | -0.7% |
| Land and buildings | 22 | €646,560 | €619,829 | -€26,731 | -4.1% |
| Plant, machinery and equipment | 23 | - | €22,011 | +€22,011 | |
| Current assets | 29/58 | €22,194 | €14,905 | -€7,289 | -32.8% |
| Amounts receivable within one year | 40/41 | €1,304 | €7,145 | +€5,841 | +447.9% |
| Trade receivables | 40 | €1,278 | €7,078 | +€5,800 | +453.8% |
| Other amounts receivable | 41 | €26 | €67 | +€41 | +156.5% |
| Cash at bank and in hand | 54/58 | €20,890 | €6,482 | -€14,408 | -69.0% |
| Deferred charges and accrued income | 490/1 | - | €1,278 | +€1,278 | |
| Total equity and liabilities | 10/49 | €668,754 | €656,745 | -€12,009 | -1.8% |
| Equity | 10/15 | €77,646 | €87,615 | +€9,969 | +12.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,354 | -€37,385 | +€9,969 | +21.1% |
| Amounts payable | 17/49 | €591,108 | €569,130 | -€21,978 | -3.7% |
| Amounts payable after more than one year | 17 | €580,000 | €540,000 | -€40,000 | -6.9% |
| Financial debts | 170/4 | €580,000 | €540,000 | -€40,000 | -6.9% |
| Amounts payable within one year | 42/48 | €1,850 | €15,670 | +€13,820 | +746.9% |
| Trade debts | 44 | €1,850 | €7,670 | +€5,820 | +314.5% |
| Suppliers | 440/4 | €1,850 | €7,670 | +€5,820 | +314.5% |
| Other amounts payable | 47/48 | - | €8,000 | +€8,000 | |
| Accrued charges and deferred income | 492/3 | €9,258 | €13,460 | +€4,202 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,719 | €27,196 | +€477 | +1.8% |
| Other operating charges | 640/8 | €678 | €112 | -€566 | -83.4% |
| Gross operating margin | 9900 | €67,824 | €68,082 | +€258 | +0.4% |
| Operating profit (loss) | 9901 | €40,427 | €40,774 | +€347 | +0.9% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €39,105 | €30,832 | -€8,273 | -21.2% |
| Recurring financial charges | 65 | €39,105 | €30,832 | -€8,273 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €1,321 | €9,969 | +€8,647 | +654.4% |
| Profit (loss) for the period | 9904 | €1,321 | €9,969 | +€8,647 | +654.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,321 | €9,969 | +€8,647 | +654.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.