WillIT 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.
WillIT Consulting
Largest movements
- Cash -€131,853
down €131,853 (-86.6%), from €152,174 to €20,321
mainly Contributions, distributions and other (-€198,378) and Receivables within one year (-€18,458)
- Receivables within one year +€18,458
up €18,458 (+133.0%), from €13,875 to €32,333
of which Trade receivables: +€16,472
- Tangible fixed assets +€3,132
up €3,132 (+19.5%), from €16,054 to €19,186
of which Furniture and vehicles: +€3,875
- Reserves -€148,917
no longer reported in 2025 (was €148,917)
- Other debts +€51,980
up €51,980 (+474.5%), from €10,954 to €62,935
- Tax, wage and social debts -€13,775
down €13,775 (-66.6%), from €20,699 to €6,924
- Gross operating margin -€10,909
down €10,909 (-13.2%), from €82,945 to €72,037
- Taxes -€2,280
down €2,280 (-14.9%), from €15,294 to €13,014
- Financial income -€2,109
down €2,109 (-100.0%), from €2,109 to €0
- Depreciation -€1,080
down €1,080 (-11.0%), from €9,858 to €8,779
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 | €184,531 | €73,989 | -€110,542 | -59.9% |
| Fixed assets | 21/28 | €16,054 | €19,186 | +€3,132 | +19.5% |
| Tangible fixed assets | 22/27 | €16,054 | €19,186 | +€3,132 | +19.5% |
| Plant, machinery and equipment | 23 | €1,259 | €516 | -€743 | -59.0% |
| Furniture and vehicles | 24 | €14,796 | €18,671 | +€3,875 | +26.2% |
| Current assets | 29/58 | €168,477 | €54,802 | -€113,674 | -67.5% |
| Amounts receivable within one year | 40/41 | €13,875 | €32,333 | +€18,458 | +133.0% |
| Trade receivables | 40 | €13,875 | €30,347 | +€16,472 | +118.7% |
| Other amounts receivable | 41 | - | €1,986 | +€1,986 | |
| Cash at bank and in hand | 54/58 | €152,174 | €20,321 | -€131,853 | -86.6% |
| Deferred charges and accrued income | 490/1 | €2,427 | €2,148 | -€279 | -11.5% |
| Total equity and liabilities | 10/49 | €184,531 | €73,989 | -€110,542 | -59.9% |
| Equity | 10/15 | €152,417 | €3,500 | -€148,917 | -97.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €148,917 | - | -€148,917 | |
| Distributable reserves | 133 | €148,917 | - | -€148,917 | |
| Amounts payable | 17/49 | €32,114 | €70,489 | +€38,375 | +119.5% |
| Amounts payable within one year | 42/48 | €32,114 | €70,489 | +€38,375 | +119.5% |
| Trade debts | 44 | €461 | €630 | +€170 | +36.8% |
| Suppliers | 440/4 | €461 | €630 | +€170 | +36.8% |
| Taxes, remuneration and social security | 45 | €20,699 | €6,924 | -€13,775 | -66.6% |
| Taxes | 450/3 | €20,699 | €6,924 | -€13,775 | -66.6% |
| Other amounts payable | 47/48 | €10,954 | €62,935 | +€51,980 | +474.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,858 | €8,779 | -€1,080 | -11.0% |
| Other operating charges | 640/8 | €708 | €728 | +€20 | +2.9% |
| Gross operating margin | 9900 | €82,945 | €72,037 | -€10,909 | -13.2% |
| Operating profit (loss) | 9901 | €72,380 | €62,530 | -€9,850 | -13.6% |
| Financial income | 75/76B | €2,109 | €0 | -€2,109 | -100.0% |
| Recurring financial income | 75 | €2,109 | €0 | -€2,109 | -100.0% |
| Financial charges | 65/66B | €691 | €55 | -€636 | -92.0% |
| Recurring financial charges | 65 | €691 | €55 | -€636 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €73,798 | €62,475 | -€11,323 | -15.3% |
| Income taxes | 67/77 | €15,294 | €13,014 | -€2,280 | -14.9% |
| Profit (loss) for the period | 9904 | €58,504 | €49,461 | -€9,043 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,504 | €49,461 | -€9,043 | -15.5% |
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 10 October 2026 via checked.be.