Willusta: 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.
Willusta
Largest movements
- Financial fixed assets +€60,000
up €60,000 (+141%), from €42,500 to €102,500
- Tangible fixed assets -€44,775
down €44,775 (-2.8%), from €1.6m to €1.5m
No liability line moved by more than 1% of the balance sheet total.
- Turnover -€106,536
no longer reported in 2025 (was €106,536)
- Other operating charges -€13,214
down €13,214 (-24.5%), from €54,010 to €40,796
- Financial charges -€12,202
down €12,202 (-70.6%), from €17,290 to €5,088
- Gross operating margin +€1,220
up €1,220 (+1.0%), from €120,566 to €121,786
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 | €1,640,322 | €1,656,107 | +€15,785 | +1.0% |
| Fixed assets | 21/28 | €1,627,443 | €1,642,668 | +€15,225 | +0.9% |
| Tangible fixed assets | 22/27 | €1,584,943 | €1,540,168 | -€44,775 | -2.8% |
| Land and buildings | 22 | €1,584,943 | €1,540,168 | -€44,775 | -2.8% |
| Financial fixed assets | 28 | €42,500 | €102,500 | +€60,000 | +141% |
| Current assets | 29/58 | €12,879 | €13,439 | +€560 | +4.4% |
| Amounts receivable after more than one year | 29 | €255 | €255 | = | 0.0% |
| Trade receivables | 290 | €255 | €255 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,624 | €13,184 | +€560 | +4.4% |
| Total equity and liabilities | 10/49 | €1,640,322 | €1,656,107 | +€15,785 | +1.0% |
| Equity | 10/15 | -€35,679 | -€26,051 | +€9,628 | +27.0% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,679 | -€89,051 | +€9,628 | +9.8% |
| Amounts payable | 17/49 | €1,676,001 | €1,682,158 | +€6,157 | +0.4% |
| Amounts payable after more than one year | 17 | €1,612,852 | €1,616,363 | +€3,511 | +0.2% |
| Financial debts | 170/4 | €276,062 | €228,891 | -€47,171 | -17.1% |
| Other amounts payable | 178/9 | €1,336,790 | €1,387,472 | +€50,682 | +3.8% |
| Amounts payable within one year | 42/48 | €45,851 | €46,517 | +€666 | +1.5% |
| Financial debts | 43 | €45,839 | €46,505 | +€666 | +1.5% |
| Credit institutions | 430/8 | €45,839 | €46,505 | +€666 | +1.5% |
| Trade debts | 44 | €12 | €12 | +€0 | +0.1% |
| Suppliers | 440/4 | €12 | €12 | +€0 | +0.1% |
| Accrued charges and deferred income | 492/3 | €17,298 | €19,278 | +€1,980 | +11.4% |
| Turnover | 70 | €106,536 | - | -€106,536 | |
| Non-recurring operating income | 76A | €120,566 | €121,786 | +€1,220 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,275 | €66,274 | -€1 | 0.0% |
| Other operating charges | 640/8 | €54,010 | €40,796 | -€13,214 | -24.5% |
| Gross operating margin | 9900 | €120,566 | €121,786 | +€1,220 | +1.0% |
| Operating profit (loss) | 9901 | €281 | €14,716 | +€14,435 | +5,137% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €17,290 | €5,088 | -€12,202 | -70.6% |
| Recurring financial charges | 65 | €17,290 | €5,088 | -€12,202 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,009 | €9,628 | +€26,637 | |
| Profit (loss) for the period | 9904 | -€17,009 | €9,628 | +€26,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,009 | €9,628 | +€26,637 |
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 17 October 2026 via checked.be.