WILLINVEST: 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.
WILLINVEST
Largest movements
- Tangible fixed assets -€676
down €676 (-3.5%), from €19,275 to €18,598
of which Land and buildings: -€438
- Profit (loss) carried forward -€1,003
down €1,003 (-5.5%), from -€18,166 to -€19,169
- Other debts +€734
up €734 (+95.2%), from €770 to €1,504
- Trade debts -€327
down €327 (-14.1%), from €2,323 to €1,997
- Gross operating margin +€46
up €46 (+7.3%), from €623 to €669
- Depreciation +€36
up €36 (+3.5%), from €1,026 to €1,061
- Financial charges -€19
down €19 (-38.8%), from €49 to €30
- Other operating charges +€18
up €18 (+3.3%), from €562 to €580
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 | €19,928 | €19,332 | -€596 | -3.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €19,275 | €18,598 | -€676 | -3.5% |
| Tangible fixed assets | 22/27 | €19,275 | €18,598 | -€676 | -3.5% |
| Land and buildings | 22 | €10,888 | €10,450 | -€438 | -4.0% |
| Plant, machinery and equipment | 23 | €8,387 | €8,149 | -€238 | -2.8% |
| Current assets | 29/58 | €653 | €734 | +€80 | +12.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €653 | €734 | +€80 | +12.3% |
| Total equity and liabilities | 10/49 | €19,928 | €19,332 | -€596 | -3.0% |
| Equity | 10/15 | €16,834 | €15,831 | -€1,003 | -6.0% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,166 | -€19,169 | -€1,003 | -5.5% |
| Amounts payable | 17/49 | €3,094 | €3,501 | +€407 | +13.2% |
| Amounts payable within one year | 42/48 | €3,094 | €3,501 | +€407 | +13.2% |
| Trade debts | 44 | €2,323 | €1,997 | -€327 | -14.1% |
| Suppliers | 440/4 | €2,323 | €1,997 | -€327 | -14.1% |
| Other amounts payable | 47/48 | €770 | €1,504 | +€734 | +95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,026 | €1,061 | +€36 | +3.5% |
| Other operating charges | 640/8 | €562 | €580 | +€18 | +3.3% |
| Gross operating margin | 9900 | €623 | €669 | +€46 | +7.3% |
| Operating profit (loss) | 9901 | -€964 | -€973 | -€9 | -0.9% |
| Financial charges | 65/66B | €49 | €30 | -€19 | -38.8% |
| Recurring financial charges | 65 | €49 | €30 | -€19 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,013 | -€1,003 | +€10 | +1.0% |
| Profit (loss) for the period | 9904 | -€1,013 | -€1,003 | +€10 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,013 | -€1,003 | +€10 | +1.0% |
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 12 October 2026 via checked.be.