WILLEMS CONSULTING: 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 CONSULTING
Largest movements
- Current investments +€20,000
new in 2025: €20,000
- Cash +€12,682
up €12,682 (+62.2%), from €20,379 to €33,062
mainly Net result for the year (+€24,754) and Trade debts (+€5,810)
- Receivables within one year +€798
up €798 (+4.4%), from €17,961 to €18,759
of which Other amounts receivable: +€701
- Profit (loss) carried forward +€24,754
up €24,754 (+85.1%), from €29,076 to €53,829
- Trade debts +€5,810
up €5,810 (+14,031%), from €41 to €5,852
- Other debts +€2,679
up €2,679 (+265%), from €1,012 to €3,691
- Gross operating margin -€8,189
down €8,189 (-18.7%), from €43,793 to €35,604
- Depreciation -€3,350
down €3,350 (-100%), from €3,350 to €0
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 | €39,337 | €73,175 | +€33,838 | +86.0% |
| Current assets | 29/58 | €39,337 | €73,175 | +€33,838 | +86.0% |
| Amounts receivable within one year | 40/41 | €17,961 | €18,759 | +€798 | +4.4% |
| Trade receivables | 40 | €13,449 | €13,546 | +€97 | +0.7% |
| Other amounts receivable | 41 | €4,512 | €5,213 | +€701 | +15.5% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €20,379 | €33,062 | +€12,682 | +62.2% |
| Deferred charges and accrued income | 490/1 | €997 | €1,355 | +€358 | +35.9% |
| Total equity and liabilities | 10/49 | €39,337 | €73,175 | +€33,838 | +86.0% |
| Equity | 10/15 | €36,076 | €60,829 | +€24,754 | +68.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,076 | €53,829 | +€24,754 | +85.1% |
| Amounts payable | 17/49 | €3,262 | €12,346 | +€9,084 | +279% |
| Amounts payable within one year | 42/48 | €3,262 | €12,346 | +€9,084 | +279% |
| Trade debts | 44 | €41 | €5,852 | +€5,810 | +14,031% |
| Suppliers | 440/4 | €41 | €5,852 | +€5,810 | +14,031% |
| Taxes, remuneration and social security | 45 | €2,208 | €2,802 | +€595 | +26.9% |
| Taxes | 450/3 | €2,208 | €2,802 | +€595 | +26.9% |
| Other amounts payable | 47/48 | €1,012 | €3,691 | +€2,679 | +265% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,350 | €0 | -€3,350 | -100% |
| Other operating charges | 640/8 | €1,112 | €1,411 | +€299 | +26.9% |
| Gross operating margin | 9900 | €43,793 | €35,604 | -€8,189 | -18.7% |
| Operating profit (loss) | 9901 | €39,332 | €34,193 | -€5,139 | -13.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.9% |
| Financial charges | 65/66B | €1,569 | €1,140 | -€429 | -27.3% |
| Recurring financial charges | 65 | €1,569 | €1,140 | -€429 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €37,763 | €33,053 | -€4,710 | -12.5% |
| Income taxes | 67/77 | €8,688 | €8,299 | -€388 | -4.5% |
| Profit (loss) for the period | 9904 | €29,076 | €24,754 | -€4,322 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,076 | €24,754 | -€4,322 | -14.9% |
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 16 October 2026 via checked.be.