Willems-Verwimp: 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-Verwimp
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€40,246
up €40,246 (+87.2%), from €46,148 to €86,393
- Debts after one year -€30,594
down €30,594 (-21.4%), from €143,119 to €112,525
of which Other amounts payable: -€30,594
- Tax, wage and social debts -€13,129
down €13,129 (-81.1%), from €16,186 to €3,058
- Trade debts +€6,374
up €6,374 (+18.5%), from €34,405 to €40,779
- Other debts -€3,455
down €3,455 (-6.8%), from €50,985 to €47,530
- Gross operating margin +€12,310
up €12,310 (+27.9%), from €44,124 to €56,434
- Taxes +€2,222
up €2,222 (+16.2%), from €13,746 to €15,968
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 | €295,405 | €294,848 | -€557 | -0.2% |
| Fixed assets | 21/28 | €233,100 | €233,100 | = | 0.0% |
| Financial fixed assets | 28 | €233,100 | €233,100 | = | 0.0% |
| Current assets | 29/58 | €62,305 | €61,748 | -€557 | -0.9% |
| Amounts receivable within one year | 40/41 | €6,305 | €4,163 | -€2,143 | -34.0% |
| Trade receivables | 40 | €6,300 | €701 | -€5,599 | -88.9% |
| Other amounts receivable | 41 | €5 | €3,462 | +€3,457 | +64,014% |
| Cash at bank and in hand | 54/58 | €55,229 | €56,921 | +€1,692 | +3.1% |
| Deferred charges and accrued income | 490/1 | €771 | €665 | -€106 | -13.8% |
| Total equity and liabilities | 10/49 | €295,405 | €294,848 | -€557 | -0.2% |
| Equity | 10/15 | €48,148 | €88,393 | +€40,246 | +83.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,148 | €86,393 | +€40,246 | +87.2% |
| Distributable reserves | 133 | €46,148 | €86,393 | +€40,246 | +87.2% |
| Amounts payable | 17/49 | €247,257 | €206,455 | -€40,803 | -16.5% |
| Amounts payable after more than one year | 17 | €143,119 | €112,525 | -€30,594 | -21.4% |
| Financial debts | 170/4 | €700 | €700 | = | 0.0% |
| Other amounts payable | 178/9 | €142,419 | €111,825 | -€30,594 | -21.5% |
| Amounts payable within one year | 42/48 | €101,576 | €91,367 | -€10,209 | -10.1% |
| Trade debts | 44 | €34,405 | €40,779 | +€6,374 | +18.5% |
| Suppliers | 440/4 | €34,405 | €40,779 | +€6,374 | +18.5% |
| Taxes, remuneration and social security | 45 | €16,186 | €3,058 | -€13,129 | -81.1% |
| Taxes | 450/3 | €16,186 | €3,058 | -€13,129 | -81.1% |
| Other amounts payable | 47/48 | €50,985 | €47,530 | -€3,455 | -6.8% |
| Accrued charges and deferred income | 492/3 | €2,562 | €2,562 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €44,124 | €56,434 | +€12,310 | +27.9% |
| Operating profit (loss) | 9901 | €44,006 | €56,314 | +€12,308 | +28.0% |
| Financial charges | 65/66B | €142 | €101 | -€41 | -29.1% |
| Recurring financial charges | 65 | €142 | €101 | -€41 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €43,864 | €56,213 | +€12,349 | +28.2% |
| Income taxes | 67/77 | €13,746 | €15,968 | +€2,222 | +16.2% |
| Profit (loss) for the period | 9904 | €30,119 | €40,246 | +€10,127 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,119 | €40,246 | +€10,127 | +33.6% |
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 31 October 2026 via checked.be.