WILLTENS: what changed
Two fiscal 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.
WILLTENS
Largest movements
- Cash -€19,994
down €19,994 (-65.5%), from €30,503 to €10,510
mainly Net result for the year (-€40,073) and Tax, wage and social debts (-€19,078)
- Deferred charges and accrued income +€8,180
up €8,180 (+180.9%), from €4,521 to €12,701
- Receivables within one year +€6,505
up €6,505 (+109.8%), from €5,925 to €12,430
of which Trade receivables: +€4,337
- Intangible fixed assets -€6,000
down €6,000 (-57.1%), from €10,500 to €4,500
- Stocks and contracts -€4,500
down €4,500 (-15.0%), from €30,000 to €25,500
- Profit (loss) carried forward -€40,073
down €40,073 (-105.0%), from -€38,160 to -€78,232
- Tax, wage and social debts -€19,078
down €19,078 (-32.4%), from €58,907 to €39,829
of which Taxes: -€15,379
- Debts after one year +€17,000
new in 2025: €17,000
- Other debts +€12,908
up €12,908 (+137.7%), from €9,372 to €22,280
- Trade debts +€12,043
up €12,043 (+28.4%), from €42,336 to €54,380
- Gross operating margin -€12,447
down €12,447 (-5.7%), from €216,520 to €204,073
- Other operating charges -€9,832
down €9,832 (-71.9%), from €13,675 to €3,843
- Staff costs -€6,141
down €6,141 (-2.7%), from €226,889 to €220,748
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 | €92,586 | €74,800 | -€17,786 | -19.2% |
| Fixed assets | 21/28 | €21,637 | €13,659 | -€7,978 | -36.9% |
| Intangible fixed assets | 21 | €10,500 | €4,500 | -€6,000 | -57.1% |
| Tangible fixed assets | 22/27 | €10,867 | €8,594 | -€2,273 | -20.9% |
| Plant, machinery and equipment | 23 | €10,867 | €8,594 | -€2,273 | -20.9% |
| Financial fixed assets | 28 | €270 | €565 | +€295 | +109.3% |
| Current assets | 29/58 | €70,949 | €61,141 | -€9,808 | -13.8% |
| Stocks and contracts in progress | 3 | €30,000 | €25,500 | -€4,500 | -15.0% |
| Stocks | 30/36 | €30,000 | €25,500 | -€4,500 | -15.0% |
| Amounts receivable within one year | 40/41 | €5,925 | €12,430 | +€6,505 | +109.8% |
| Trade receivables | 40 | €0 | €4,337 | +€4,337 | |
| Other amounts receivable | 41 | €5,925 | €8,093 | +€2,168 | +36.6% |
| Cash at bank and in hand | 54/58 | €30,503 | €10,510 | -€19,994 | -65.5% |
| Deferred charges and accrued income | 490/1 | €4,521 | €12,701 | +€8,180 | +180.9% |
| Total equity and liabilities | 10/49 | €92,586 | €74,800 | -€17,786 | -19.2% |
| Equity | 10/15 | -€19,560 | -€59,632 | -€40,073 | -204.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€38,160 | -€78,232 | -€40,073 | -105.0% |
| Amounts payable | 17/49 | €112,146 | €134,433 | +€22,287 | +19.9% |
| Amounts payable after more than one year | 17 | - | €17,000 | +€17,000 | |
| Financial debts | 170/4 | - | €17,000 | +€17,000 | |
| Amounts payable within one year | 42/48 | €111,546 | €117,433 | +€5,887 | +5.3% |
| Financial debts | 43 | €930 | €943 | +€13 | +1.4% |
| Credit institutions | 430/8 | €930 | €943 | +€13 | +1.4% |
| Trade debts | 44 | €42,336 | €54,380 | +€12,043 | +28.4% |
| Suppliers | 440/4 | €42,336 | €54,380 | +€12,043 | +28.4% |
| Taxes, remuneration and social security | 45 | €58,907 | €39,829 | -€19,078 | -32.4% |
| Taxes | 450/3 | €45,549 | €30,170 | -€15,379 | -33.8% |
| Remuneration and social security | 454/9 | €13,358 | €9,659 | -€3,699 | -27.7% |
| Other amounts payable | 47/48 | €9,372 | €22,280 | +€12,908 | +137.7% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100.0% |
| Remuneration, social security and pensions | 62 | €226,889 | €220,748 | -€6,141 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,407 | €8,273 | -€135 | -1.6% |
| Other operating charges | 640/8 | €13,675 | €3,843 | -€9,832 | -71.9% |
| Gross operating margin | 9900 | €216,520 | €204,073 | -€12,447 | -5.7% |
| Operating profit (loss) | 9901 | -€32,451 | -€28,791 | +€3,660 | +11.3% |
| Financial income | 75/76B | €4 | €14 | +€10 | +298.9% |
| Recurring financial income | 75 | €4 | €14 | +€10 | +298.9% |
| Financial charges | 65/66B | €12,828 | €11,296 | -€1,532 | -11.9% |
| Recurring financial charges | 65 | €12,828 | €11,296 | -€1,532 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€45,276 | -€40,073 | +€5,203 | +11.5% |
| Profit (loss) for the period | 9904 | -€45,276 | -€40,073 | +€5,203 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,276 | -€40,073 | +€5,203 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.