WILLIVER: 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.
WILLIVER
Largest movements
- Cash -€28,891
down €28,891 (-92.8%), from €31,125 to €2,234
mainly Tax, wage and social debts (-€15,340) and Net result for the year (-€9,554)
- Receivables within one year +€4,602
up €4,602 (+165%), from €2,782 to €7,384
- Tangible fixed assets -€793
down €793 (-50.0%), from €1,586 to €793
- Tax, wage and social debts -€15,340
down €15,340 (-98.5%), from €15,575 to €234
- Profit (loss) carried forward -€9,554
new in 2025: -€9,554
- Gross operating margin -€14,552
down €14,552, from €7,014 to -€7,538
- Taxes -€2,075
down €2,075 (-87.5%), from €2,371 to €296
- Financial charges +€124
up €124 (+171%), from €72 to €196
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 | €35,494 | €10,411 | -€25,083 | -70.7% |
| Fixed assets | 21/28 | €1,586 | €793 | -€793 | -50.0% |
| Tangible fixed assets | 22/27 | €1,586 | €793 | -€793 | -50.0% |
| Plant, machinery and equipment | 23 | €1,586 | €793 | -€793 | -50.0% |
| Current assets | 29/58 | €33,907 | €9,618 | -€24,289 | -71.6% |
| Amounts receivable within one year | 40/41 | €2,782 | €7,384 | +€4,602 | +165% |
| Other amounts receivable | 41 | €2,782 | €7,384 | +€4,602 | +165% |
| Cash at bank and in hand | 54/58 | €31,125 | €2,234 | -€28,891 | -92.8% |
| Total equity and liabilities | 10/49 | €35,494 | €10,411 | -€25,083 | -70.7% |
| Equity | 10/15 | €19,731 | €10,177 | -€9,554 | -48.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,731 | €17,731 | = | 0.0% |
| Distributable reserves | 133 | €17,731 | €17,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,554 | -€9,554 | |
| Amounts payable | 17/49 | €15,763 | €234 | -€15,529 | -98.5% |
| Amounts payable within one year | 42/48 | €15,763 | €234 | -€15,529 | -98.5% |
| Trade debts | 44 | €188 | - | -€188 | |
| Suppliers | 440/4 | €188 | - | -€188 | |
| Taxes, remuneration and social security | 45 | €15,575 | €234 | -€15,340 | -98.5% |
| Taxes | 450/3 | €15,575 | €234 | -€15,340 | -98.5% |
| Remuneration, social security and pensions | 62 | €88 | €131 | +€42 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €793 | = | 0.0% |
| Other operating charges | 640/8 | €587 | €600 | +€12 | +2.1% |
| Gross operating margin | 9900 | €7,014 | -€7,538 | -€14,552 | |
| Operating profit (loss) | 9901 | €5,545 | -€9,062 | -€14,606 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €72 | €196 | +€124 | +171% |
| Recurring financial charges | 65 | €72 | €196 | +€124 | +171% |
| Profit (loss) for the period before taxes | 9903 | €5,472 | -€9,258 | -€14,730 | |
| Income taxes | 67/77 | €2,371 | €296 | -€2,075 | -87.5% |
| Profit (loss) for the period | 9904 | €3,102 | -€9,554 | -€12,655 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,102 | -€9,554 | -€12,655 |
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 15 October 2026 via checked.be.