WillKoy: 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.
WillKoy
Largest movements
- Tangible fixed assets -€56,123
down €56,123 (-2.5%), from €2.3m to €2.2m
- Other debts -€61,651
down €61,651 (-86.3%), from €71,431 to €9,780
- Profit (loss) carried forward +€32,114
up €32,114 (+30.5%), from -€105,397 to -€73,283
- Gross operating margin +€75,452
up €75,452 (+431%), from €17,505 to €92,957
- Depreciation -€54,414
down €54,414 (-49.2%), from €110,537 to €56,123
- Financial charges -€11,925
down €11,925 (-99.6%), from €11,977 to €53
- Other operating charges +€4,931
up €4,931 (+1,273%), from €387 to €5,318
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 | €2,283,621 | €2,233,293 | -€50,328 | -2.2% |
| Fixed assets | 21/28 | €2,267,239 | €2,211,116 | -€56,123 | -2.5% |
| Tangible fixed assets | 22/27 | €2,267,239 | €2,211,116 | -€56,123 | -2.5% |
| Land and buildings | 22 | €2,267,239 | €2,211,116 | -€56,123 | -2.5% |
| Current assets | 29/58 | €16,383 | €22,177 | +€5,795 | +35.4% |
| Cash at bank and in hand | 54/58 | €16,383 | €19,132 | +€2,750 | +16.8% |
| Deferred charges and accrued income | 490/1 | - | €3,045 | +€3,045 | |
| Total equity and liabilities | 10/49 | €2,283,621 | €2,233,293 | -€50,328 | -2.2% |
| Equity | 10/15 | €1,646,488 | €1,678,602 | +€32,114 | +2.0% |
| Contributions | 10/11 | €1,751,885 | €1,751,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,397 | -€73,283 | +€32,114 | +30.5% |
| Amounts payable | 17/49 | €637,133 | €554,691 | -€82,442 | -12.9% |
| Amounts payable after more than one year | 17 | €561,620 | €544,380 | -€17,240 | -3.1% |
| Other amounts payable | 178/9 | €561,620 | €544,380 | -€17,240 | -3.1% |
| Amounts payable within one year | 42/48 | €75,513 | €10,311 | -€65,202 | -86.3% |
| Trade debts | 44 | €492 | €531 | +€38 | +7.7% |
| Suppliers | 440/4 | €492 | €531 | +€38 | +7.7% |
| Taxes, remuneration and social security | 45 | €3,589 | - | -€3,589 | |
| Taxes | 450/3 | €3,589 | - | -€3,589 | |
| Other amounts payable | 47/48 | €71,431 | €9,780 | -€61,651 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,537 | €56,123 | -€54,414 | -49.2% |
| Other operating charges | 640/8 | €387 | €5,318 | +€4,931 | +1,273% |
| Gross operating margin | 9900 | €17,505 | €92,957 | +€75,452 | +431% |
| Operating profit (loss) | 9901 | -€93,419 | €31,515 | +€124,934 | |
| Financial income | 75/76B | €0 | €651 | +€651 | +6,514,500% |
| Recurring financial income | 75 | €0 | €651 | +€651 | +6,514,500% |
| Financial charges | 65/66B | €11,977 | €53 | -€11,925 | -99.6% |
| Recurring financial charges | 65 | €11,977 | €53 | -€11,925 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€105,397 | €32,114 | +€137,510 | |
| Profit (loss) for the period | 9904 | -€105,397 | €32,114 | +€137,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€105,397 | €32,114 | +€137,510 |
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 19 October 2026 via checked.be.