WILLY LANGER: 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 LANGER
Largest movements
- Receivables within one year +€1,190
up €1,190 (+38.1%), from €3,121 to €4,311
of which Trade receivables: +€1,869
- Stocks and contracts -€542
down €542 (-43.6%), from €1,243 to €701
- Tangible fixed assets -€108
down €108 (-2.6%), from €4,220 to €4,111
of which Furniture and vehicles: -€871
- Profit (loss) carried forward +€9,432
up €9,432 (+22.1%), from -€42,716 to -€33,284
- Trade debts -€4,453
down €4,453 (-63.1%), from €7,058 to €2,606
- Short-term financial debts -€3,154
down €3,154 (-82.1%), from €3,842 to €688
- Other debts -€1,045
down €1,045 (-6.2%), from €16,725 to €15,680
- Accrued charges and deferred income -€268
down €268 (-69.2%), from €387 to €119
- Gross operating margin +€9,299
up €9,299 (+260%), from €3,583 to €12,882
- Depreciation -€3,337
down €3,337 (-61.3%), from €5,439 to €2,102
- Financial charges -€419
down €419 (-42.0%), from €998 to €579
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 | €8,648 | €9,189 | +€540 | +6.2% |
| Fixed assets | 21/28 | €4,220 | €4,111 | -€108 | -2.6% |
| Tangible fixed assets | 22/27 | €4,220 | €4,111 | -€108 | -2.6% |
| Plant, machinery and equipment | 23 | €2,630 | €3,568 | +€938 | +35.7% |
| Furniture and vehicles | 24 | €891 | €20 | -€871 | -97.8% |
| Other tangible fixed assets | 26 | €698 | €524 | -€175 | -25.0% |
| Current assets | 29/58 | €4,429 | €5,077 | +€648 | +14.6% |
| Stocks and contracts in progress | 3 | €1,243 | €701 | -€542 | -43.6% |
| Stocks | 30/36 | €1,243 | €701 | -€542 | -43.6% |
| Amounts receivable within one year | 40/41 | €3,121 | €4,311 | +€1,190 | +38.1% |
| Trade receivables | 40 | €1,555 | €3,424 | +€1,869 | +120% |
| Other amounts receivable | 41 | €1,566 | €887 | -€679 | -43.4% |
| Cash at bank and in hand | 54/58 | €65 | €65 | +€0 | +0.4% |
| Total equity and liabilities | 10/49 | €8,648 | €9,189 | +€540 | +6.2% |
| Equity | 10/15 | -€19,381 | -€9,949 | +€9,432 | +48.7% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €1,335 | €1,335 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,335 | €1,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,716 | -€33,284 | +€9,432 | +22.1% |
| Amounts payable | 17/49 | €28,030 | €19,138 | -€8,892 | -31.7% |
| Amounts payable within one year | 42/48 | €27,643 | €19,018 | -€8,624 | -31.2% |
| Financial debts | 43 | €3,842 | €688 | -€3,154 | -82.1% |
| Credit institutions | 430/8 | €3,842 | €688 | -€3,154 | -82.1% |
| Trade debts | 44 | €7,058 | €2,606 | -€4,453 | -63.1% |
| Suppliers | 440/4 | €7,058 | €2,606 | -€4,453 | -63.1% |
| Taxes, remuneration and social security | 45 | €17 | €44 | +€27 | +161% |
| Taxes | 450/3 | €17 | €44 | +€27 | +161% |
| Other amounts payable | 47/48 | €16,725 | €15,680 | -€1,045 | -6.2% |
| Accrued charges and deferred income | 492/3 | €387 | €119 | -€268 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,439 | €2,102 | -€3,337 | -61.3% |
| Other operating charges | 640/8 | €765 | €774 | +€9 | +1.2% |
| Gross operating margin | 9900 | €3,583 | €12,882 | +€9,299 | +260% |
| Operating profit (loss) | 9901 | -€2,621 | €10,005 | +€12,627 | |
| Financial income | 75/76B | €27 | €6 | -€21 | -77.7% |
| Recurring financial income | 75 | €27 | €6 | -€21 | -77.7% |
| Financial charges | 65/66B | €998 | €579 | -€419 | -42.0% |
| Recurring financial charges | 65 | €998 | €579 | -€419 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,593 | €9,432 | +€13,025 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -42.9% |
| Profit (loss) for the period | 9904 | -€3,593 | €9,432 | +€13,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,593 | €9,432 | +€13,025 |
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.