Willsphil: 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.
Willsphil
Largest movements
- Cash +€5,263
up €5,263 (+31.3%), from €16,833 to €22,096
mainly Depreciation (+€4,862) and Net result for the year (+€3,419)
- Tangible fixed assets -€4,862
down €4,862 (-46.4%), from €10,483 to €5,621
- Receivables within one year +€2,181
up €2,181 (+180%), from €1,208 to €3,389
of which Trade receivables: +€2,097
- Profit (loss) carried forward +€3,419
up €3,419 (+18.3%), from -€18,709 to -€15,290
- Tax, wage and social debts -€896
down €896 (-34.8%), from €2,576 to €1,680
- Other debts +€871
up €871 (+20.9%), from €4,166 to €5,037
- Trade debts -€368
down €368 (-33.1%), from €1,109 to €741
- Gross operating margin +€7,953
up €7,953 (+327%), from €2,432 to €10,385
- Taxes +€857
up €857 (+492%), from €174 to €1,031
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 | €31,059 | €34,085 | +€3,026 | +9.7% |
| Fixed assets | 21/28 | €11,733 | €7,150 | -€4,583 | -39.1% |
| Tangible fixed assets | 22/27 | €10,483 | €5,621 | -€4,862 | -46.4% |
| Furniture and vehicles | 24 | €10,483 | €5,621 | -€4,862 | -46.4% |
| Financial fixed assets | 28 | €1,250 | €1,529 | +€279 | +22.3% |
| Current assets | 29/58 | €19,325 | €26,934 | +€7,609 | +39.4% |
| Amounts receivable within one year | 40/41 | €1,208 | €3,389 | +€2,181 | +180% |
| Trade receivables | 40 | €1,207 | €3,304 | +€2,097 | +174% |
| Other amounts receivable | 41 | €1 | €85 | +€84 | +6,064% |
| Cash at bank and in hand | 54/58 | €16,833 | €22,096 | +€5,263 | +31.3% |
| Deferred charges and accrued income | 490/1 | €1,284 | €1,450 | +€166 | +12.9% |
| Total equity and liabilities | 10/49 | €31,059 | €34,085 | +€3,026 | +9.7% |
| Equity | 10/15 | -€8,793 | -€5,374 | +€3,419 | +38.9% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Contributions outside capital | 11 | €9,916 | €9,916 | = | 0.0% |
| Other | 1109/19 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,709 | -€15,290 | +€3,419 | +18.3% |
| Provisions and deferred taxes | 16 | €32,000 | €32,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €32,000 | €32,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €32,000 | €32,000 | = | 0.0% |
| Amounts payable | 17/49 | €7,851 | €7,459 | -€393 | -5.0% |
| Amounts payable within one year | 42/48 | €7,851 | €7,459 | -€392 | -5.0% |
| Trade debts | 44 | €1,109 | €741 | -€368 | -33.1% |
| Suppliers | 440/4 | €1,109 | €741 | -€368 | -33.1% |
| Taxes, remuneration and social security | 45 | €2,576 | €1,680 | -€896 | -34.8% |
| Taxes | 450/3 | €2,576 | €1,680 | -€896 | -34.8% |
| Other amounts payable | 47/48 | €4,166 | €5,037 | +€871 | +20.9% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Non-recurring operating income | 76A | €35 | - | -€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,862 | €4,862 | = | 0.0% |
| Other operating charges | 640/8 | €415 | €405 | -€10 | -2.3% |
| Gross operating margin | 9900 | €2,432 | €10,385 | +€7,953 | +327% |
| Operating profit (loss) | 9901 | -€2,845 | €5,118 | +€7,963 | |
| Financial income | 75/76B | €22 | €52 | +€30 | +133% |
| Recurring financial income | 75 | €22 | €52 | +€30 | +133% |
| Financial charges | 65/66B | €787 | €720 | -€66 | -8.4% |
| Recurring financial charges | 65 | €787 | €720 | -€66 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,609 | €4,450 | +€8,059 | |
| Income taxes | 67/77 | €174 | €1,031 | +€857 | +492% |
| Profit (loss) for the period | 9904 | -€3,783 | €3,419 | +€7,202 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,783 | €3,419 | +€7,202 |
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.