willems beheer: 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.
willems beheer
Largest movements
- Tangible fixed assets -€25,762
down €25,762 (-3.7%), from €690,844 to €665,082
of which Land and buildings: -€22,114
- Debts after one year -€19,891
down €19,891 (-6.7%), from €296,750 to €276,859
- Reserves -€9,715
down €9,715 (-3.7%), from €262,311 to €252,596
- Other debts +€7,959
up €7,959 (+26.7%), from €29,782 to €37,741
- Gross operating margin +€8,340
up €8,340 (+66.8%), from €12,479 to €20,819
- Depreciation -€2,359
down €2,359 (-8.4%), from €28,121 to €25,762
- Other operating charges -€1,608
down €1,608 (-30.5%), from €5,272 to €3,663
- Financial charges -€331
down €331 (-5.8%), from €5,736 to €5,406
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 | €694,077 | €667,935 | -€26,142 | -3.8% |
| Fixed assets | 21/28 | €690,844 | €665,082 | -€25,762 | -3.7% |
| Tangible fixed assets | 22/27 | €690,844 | €665,082 | -€25,762 | -3.7% |
| Land and buildings | 22 | €684,598 | €662,484 | -€22,114 | -3.2% |
| Furniture and vehicles | 24 | €6,246 | €2,598 | -€3,648 | -58.4% |
| Current assets | 29/58 | €3,233 | €2,853 | -€380 | -11.7% |
| Cash at bank and in hand | 54/58 | €3,233 | €2,853 | -€380 | -11.7% |
| Total equity and liabilities | 10/49 | €694,077 | €667,935 | -€26,142 | -3.8% |
| Equity | 10/15 | €259,379 | €248,605 | -€10,774 | -4.2% |
| Contributions | 10/11 | €39,500 | €39,500 | = | 0.0% |
| Reserves | 13 | €262,311 | €252,596 | -€9,715 | -3.7% |
| Tax-exempt reserves | 132 | €262,311 | €252,596 | -€9,715 | -3.7% |
| Profit (loss) carried forward | 14 | -€42,432 | -€43,491 | -€1,059 | -2.5% |
| Provisions and deferred taxes | 16 | €87,437 | €84,199 | -€3,238 | -3.7% |
| Deferred taxes | 168 | €87,437 | €84,199 | -€3,238 | -3.7% |
| Amounts payable | 17/49 | €347,260 | €335,131 | -€12,129 | -3.5% |
| Amounts payable after more than one year | 17 | €296,750 | €276,859 | -€19,891 | -6.7% |
| Financial debts | 170/4 | €296,750 | €276,859 | -€19,891 | -6.7% |
| Amounts payable within one year | 42/48 | €50,510 | €58,272 | +€7,762 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €19,665 | €19,991 | +€327 | +1.7% |
| Trade debts | 44 | €1,064 | €540 | -€524 | -49.2% |
| Suppliers | 440/4 | €1,064 | €540 | -€524 | -49.2% |
| Other amounts payable | 47/48 | €29,782 | €37,741 | +€7,959 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,121 | €25,762 | -€2,359 | -8.4% |
| Other operating charges | 640/8 | €5,272 | €3,663 | -€1,608 | -30.5% |
| Gross operating margin | 9900 | €12,479 | €20,819 | +€8,340 | +66.8% |
| Operating profit (loss) | 9901 | -€20,914 | -€8,607 | +€12,307 | +58.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,736 | €5,406 | -€331 | -5.8% |
| Recurring financial charges | 65 | €5,736 | €5,406 | -€331 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,649 | -€14,013 | +€12,637 | +47.4% |
| Transfer from deferred taxes | 780 | €3,238 | €3,238 | = | 0.0% |
| Income taxes | 67/77 | €105 | - | -€105 | |
| Profit (loss) for the period | 9904 | -€23,516 | -€10,774 | +€12,742 | +54.2% |
| Transfer from tax-exempt reserves | 789 | €9,715 | €9,715 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,801 | -€1,059 | +€12,742 | +92.3% |
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 21 October 2026 via checked.be.