WILLEMS CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash -€5,898
down €5,898 (-16.2%), from €36,333 to €30,435
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€4,615)
- Tangible fixed assets +€2,671
up €2,671 (+49.2%), from €5,433 to €8,103
of which Plant, machinery and equipment: +€2,818
- Receivables within one year +€2,388
up €2,388 (+5.4%), from €44,616 to €47,005
of which Trade receivables: +€7,398
- Reserves -€29,598
down €29,598 (-73.9%), from €40,049 to €10,451
- Other debts +€29,185
up €29,185 (+93.4%), from €31,259 to €60,444
- Gross operating margin -€10,723
down €10,723 (-26.3%), from €40,778 to €30,055
- Depreciation -€3,720
down €3,720 (-65.7%), from €5,665 to €1,945
- Taxes -€1,778
down €1,778 (-22.3%), from €7,976 to €6,197
- Financial charges +€538
up €538 (+159%), from €339 to €877
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 | €91,736 | €91,237 | -€500 | -0.5% |
| Fixed assets | 21/28 | €5,433 | €8,103 | +€2,671 | +49.2% |
| Tangible fixed assets | 22/27 | €5,433 | €8,103 | +€2,671 | +49.2% |
| Plant, machinery and equipment | 23 | - | €2,818 | +€2,818 | |
| Furniture and vehicles | 24 | €5,433 | €5,285 | -€148 | -2.7% |
| Current assets | 29/58 | €86,304 | €83,134 | -€3,170 | -3.7% |
| Amounts receivable after more than one year | 29 | €4,100 | €3,600 | -€500 | -12.2% |
| Other amounts receivable | 291 | €4,100 | €3,600 | -€500 | -12.2% |
| Amounts receivable within one year | 40/41 | €44,616 | €47,005 | +€2,388 | +5.4% |
| Trade receivables | 40 | €8,276 | €15,675 | +€7,398 | +89.4% |
| Other amounts receivable | 41 | €36,340 | €31,330 | -€5,010 | -13.8% |
| Cash at bank and in hand | 54/58 | €36,333 | €30,435 | -€5,898 | -16.2% |
| Deferred charges and accrued income | 490/1 | €1,254 | €2,094 | +€840 | +67.0% |
| Total equity and liabilities | 10/49 | €91,736 | €91,237 | -€500 | -0.5% |
| Equity | 10/15 | €58,649 | €29,051 | -€29,598 | -50.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,049 | €10,451 | -€29,598 | -73.9% |
| Distributable reserves | 133 | €40,049 | €10,451 | -€29,598 | -73.9% |
| Amounts payable | 17/49 | €33,088 | €62,186 | +€29,098 | +87.9% |
| Amounts payable within one year | 42/48 | €33,088 | €62,186 | +€29,098 | +87.9% |
| Trade debts | 44 | €1,088 | €814 | -€274 | -25.2% |
| Suppliers | 440/4 | €1,088 | €814 | -€274 | -25.2% |
| Taxes, remuneration and social security | 45 | €740 | €928 | +€187 | +25.3% |
| Taxes | 450/3 | €740 | €928 | +€187 | +25.3% |
| Other amounts payable | 47/48 | €31,259 | €60,444 | +€29,185 | +93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,665 | €1,945 | -€3,720 | -65.7% |
| Other operating charges | 640/8 | €721 | €732 | +€11 | +1.5% |
| Gross operating margin | 9900 | €40,778 | €30,055 | -€10,723 | -26.3% |
| Operating profit (loss) | 9901 | €34,392 | €27,379 | -€7,014 | -20.4% |
| Financial income | 75/76B | €72 | €98 | +€26 | +35.4% |
| Recurring financial income | 75 | €72 | €98 | +€26 | +35.4% |
| Financial charges | 65/66B | €339 | €877 | +€538 | +159% |
| Recurring financial charges | 65 | €339 | €877 | +€538 | +159% |
| Profit (loss) for the period before taxes | 9903 | €34,126 | €26,600 | -€7,526 | -22.1% |
| Income taxes | 67/77 | €7,976 | €6,197 | -€1,778 | -22.3% |
| Profit (loss) for the period | 9904 | €26,151 | €20,402 | -€5,748 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,151 | €20,402 | -€5,748 | -22.0% |
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 28 October 2026 via checked.be.