WILLY DE NYS: 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.
WILLY DE NYS
Largest movements
- Cash -€29,331
down €29,331 (-46.9%), from €62,552 to €33,220
mainly Receivables within one year (-€11,780) and Stocks and contracts (-€11,650)
- Tangible fixed assets -€13,495
down €13,495 (-22.0%), from €61,452 to €47,957
of which Furniture and vehicles: -€12,328
- Receivables within one year +€11,780
up €11,780 (+22.5%), from €52,325 to €64,105
of which Trade receivables: +€9,523
- Stocks and contracts +€11,650
up €11,650 (+22.4%), from €52,100 to €63,750
- Deferred charges and accrued income +€4,475
up €4,475 (+101%), from €4,431 to €8,906
- Trade debts -€11,082
down €11,082 (-21.0%), from €52,660 to €41,578
- Debts after one year -€10,744
down €10,744 (-26.6%), from €40,461 to €29,718
- Short-term financial debts +€9,972
new in 2025: €9,972
- Tax, wage and social debts -€3,882
down €3,882 (-48.5%), from €8,002 to €4,120
- Gross operating margin -€16,568
down €16,568 (-41.5%), from €39,915 to €23,347
- Depreciation +€9,973
up €9,973 (+283%), from €3,522 to €13,495
- Taxes -€6,487
down €6,487 (-84.5%), from €7,679 to €1,192
- Write-downs -€2,925
down €2,925 (-100%), from €2,925 to €0
- Other operating charges -€1,626
down €1,626 (-20.0%), from €8,122 to €6,495
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 | €232,861 | €217,939 | -€14,922 | -6.4% |
| Fixed assets | 21/28 | €61,452 | €47,957 | -€13,495 | -22.0% |
| Tangible fixed assets | 22/27 | €61,452 | €47,957 | -€13,495 | -22.0% |
| Plant, machinery and equipment | 23 | €3,497 | €2,330 | -€1,167 | -33.4% |
| Furniture and vehicles | 24 | €57,956 | €45,627 | -€12,328 | -21.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €171,408 | €169,981 | -€1,427 | -0.8% |
| Stocks and contracts in progress | 3 | €52,100 | €63,750 | +€11,650 | +22.4% |
| Stocks | 30/36 | €52,100 | €63,750 | +€11,650 | +22.4% |
| Amounts receivable within one year | 40/41 | €52,325 | €64,105 | +€11,780 | +22.5% |
| Trade receivables | 40 | €48,361 | €57,884 | +€9,523 | +19.7% |
| Other amounts receivable | 41 | €3,964 | €6,221 | +€2,257 | +56.9% |
| Cash at bank and in hand | 54/58 | €62,552 | €33,220 | -€29,331 | -46.9% |
| Deferred charges and accrued income | 490/1 | €4,431 | €8,906 | +€4,475 | +101% |
| Total equity and liabilities | 10/49 | €232,861 | €217,939 | -€14,922 | -6.4% |
| Equity | 10/15 | €121,390 | €121,807 | +€417 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,780 | €72,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €70,920 | €70,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,010 | €30,427 | +€417 | +1.4% |
| Amounts payable | 17/49 | €111,470 | €96,131 | -€15,339 | -13.8% |
| Amounts payable after more than one year | 17 | €40,461 | €29,718 | -€10,744 | -26.6% |
| Financial debts | 170/4 | €40,461 | €29,718 | -€10,744 | -26.6% |
| Amounts payable within one year | 42/48 | €71,006 | €66,414 | -€4,592 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €10,343 | €10,744 | +€400 | +3.9% |
| Financial debts | 43 | - | €9,972 | +€9,972 | |
| Credit institutions | 430/8 | - | €9,972 | +€9,972 | |
| Trade debts | 44 | €52,660 | €41,578 | -€11,082 | -21.0% |
| Suppliers | 440/4 | €52,660 | €41,578 | -€11,082 | -21.0% |
| Taxes, remuneration and social security | 45 | €8,002 | €4,120 | -€3,882 | -48.5% |
| Taxes | 450/3 | €8,002 | €4,120 | -€3,882 | -48.5% |
| Accrued charges and deferred income | 492/3 | €3 | €0 | -€3 | -100% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €220 | €0 | -€220 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,522 | €13,495 | +€9,973 | +283% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,925 | €0 | -€2,925 | -100% |
| Other operating charges | 640/8 | €8,122 | €6,495 | -€1,626 | -20.0% |
| Gross operating margin | 9900 | €39,915 | €23,347 | -€16,568 | -41.5% |
| Operating profit (loss) | 9901 | €25,126 | €3,357 | -€21,769 | -86.6% |
| Financial income | 75/76B | €1 | €609 | +€608 | +76,972% |
| Recurring financial income | 75 | €1 | €609 | +€608 | +76,972% |
| Financial charges | 65/66B | €2,960 | €2,357 | -€603 | -20.4% |
| Recurring financial charges | 65 | €2,960 | €2,357 | -€603 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €22,167 | €1,609 | -€20,558 | -92.7% |
| Income taxes | 67/77 | €7,679 | €1,192 | -€6,487 | -84.5% |
| Profit (loss) for the period | 9904 | €14,488 | €417 | -€14,071 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,488 | €417 | -€14,071 | -97.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.