WILLEN.ARCHITECT: what changed
Two fiscal 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.
WILLEN.ARCHITECT
Largest movements
- Current investments -€236,457
no longer reported in 2025 (was €236,457)
- Cash +€156,477
up €156,477 (+228.2%), from €68,555 to €225,032
mainly Current investments (+€236,457) and Depreciation (+€45,511)
- Tangible fixed assets -€24,143
down €24,143 (-22.5%), from €107,366 to €83,223
of which Land and buildings: -€27,474
- Receivables within one year +€21,645
up €21,645 (+79.2%), from €27,317 to €48,962
of which Other amounts receivable: +€21,527
- Reserves -€28,126
down €28,126 (-8.6%), from €326,389 to €298,263
of which Distributable reserves: -€28,126
- Tax, wage and social debts -€21,984
no longer reported in 2025 (was €21,984)
- Debts after one year -€20,942
down €20,942 (-49.2%), from €42,607 to €21,665
- Accrued charges and deferred income -€5,862
down €5,862 (-77.4%), from €7,575 to €1,713
- Trade debts -€4,833
down €4,833 (-86.4%), from €5,597 to €763
- Gross operating margin -€69,109
down €69,109 (-85.5%), from €80,787 to €11,678
- Taxes -€15,103
down €15,103 (-96.2%), from €15,703 to €600
- Depreciation +€11,002
up €11,002 (+31.9%), from €34,508 to €45,511
- Financial income +€8,673
up €8,673 (+531.9%), from €1,631 to €10,304
- Financial charges -€975
down €975 (-32.4%), from €3,010 to €2,035
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.
Cash bridge derived
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 | €439,695 | €358,647 | -€81,048 | -18.4% |
| Fixed assets | 21/28 | €107,366 | €83,223 | -€24,143 | -22.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €107,366 | €83,223 | -€24,143 | -22.5% |
| Land and buildings | 22 | €54,120 | €26,645 | -€27,474 | -50.8% |
| Plant, machinery and equipment | 23 | €1,276 | €13,317 | +€12,042 | +944.0% |
| Furniture and vehicles | 24 | €51,971 | €43,260 | -€8,710 | -16.8% |
| Current assets | 29/58 | €332,329 | €275,423 | -€56,905 | -17.1% |
| Amounts receivable within one year | 40/41 | €27,317 | €48,962 | +€21,645 | +79.2% |
| Trade receivables | 40 | €664 | €782 | +€118 | +17.8% |
| Other amounts receivable | 41 | €26,653 | €48,180 | +€21,527 | +80.8% |
| Current investments | 50/53 | €236,457 | - | -€236,457 | |
| Cash at bank and in hand | 54/58 | €68,555 | €225,032 | +€156,477 | +228.2% |
| Deferred charges and accrued income | 490/1 | - | €1,430 | +€1,430 | |
| Total equity and liabilities | 10/49 | €439,695 | €358,647 | -€81,048 | -18.4% |
| Equity | 10/15 | €341,189 | €313,063 | -€28,126 | -8.2% |
| Contributions | 10/11 | €14,800 | €14,800 | = | 0.0% |
| Reserves | 13 | €326,389 | €298,263 | -€28,126 | -8.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €324,529 | €296,403 | -€28,126 | -8.7% |
| Amounts payable | 17/49 | €98,506 | €45,584 | -€52,922 | -53.7% |
| Amounts payable after more than one year | 17 | €42,607 | €21,665 | -€20,942 | -49.2% |
| Financial debts | 170/4 | €42,607 | €21,665 | -€20,942 | -49.2% |
| Amounts payable within one year | 42/48 | €48,323 | €22,205 | -€26,118 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €20,243 | €20,942 | +€699 | +3.5% |
| Trade debts | 44 | €5,597 | €763 | -€4,833 | -86.4% |
| Suppliers | 440/4 | €5,597 | €763 | -€4,833 | -86.4% |
| Advances received on contracts in progress | 46 | €500 | €500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,984 | - | -€21,984 | |
| Taxes | 450/3 | €21,984 | - | -€21,984 | |
| Accrued charges and deferred income | 492/3 | €7,575 | €1,713 | -€5,862 | -77.4% |
| Non-recurring operating income | 76A | €3,658 | €385 | -€3,273 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,508 | €45,511 | +€11,002 | +31.9% |
| Other operating charges | 640/8 | €1,964 | €1,962 | -€2 | -0.1% |
| Gross operating margin | 9900 | €80,787 | €11,678 | -€69,109 | -85.5% |
| Operating profit (loss) | 9901 | €44,314 | -€35,795 | -€80,109 | |
| Financial income | 75/76B | €1,631 | €10,304 | +€8,673 | +531.9% |
| Recurring financial income | 75 | €1,631 | €10,304 | +€8,673 | +531.9% |
| Financial charges | 65/66B | €3,010 | €2,035 | -€975 | -32.4% |
| Recurring financial charges | 65 | €3,010 | €2,035 | -€975 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €42,935 | -€27,526 | -€70,461 | |
| Income taxes | 67/77 | €15,703 | €600 | -€15,103 | -96.2% |
| Profit (loss) for the period | 9904 | €27,232 | -€28,126 | -€55,359 | |
| Transfer from tax-exempt reserves | 789 | €3,883 | - | -€3,883 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,116 | -€28,126 | -€59,242 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.