Willy & Silly: 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.
Willy & Silly
Largest movements
- Cash +€18,689
up €18,689 (+60.3%), from €30,993 to €49,682
mainly Depreciation (+€11,702) and Net result for the year (+€10,879)
- Tangible fixed assets +€11,737
up €11,737 (+46.1%), from €25,465 to €37,203
of which Furniture and vehicles: +€12,842
- Receivables within one year -€8,338
down €8,338 (-86.5%), from €9,636 to €1,297
of which Trade receivables: -€4,487
- Trade debts +€10,828
up €10,828 (+61.9%), from €17,503 to €28,331
- Reserves +€10,038
up €10,038 (+49.2%), from €20,396 to €30,433
- Tax, wage and social debts +€5,487
up €5,487 (+71.8%), from €7,646 to €13,133
- Other debts -€4,016
down €4,016 (-21.5%), from €18,694 to €14,678
- Gross operating margin -€13,863
down €13,863 (-30.7%), from €45,176 to €31,314
- Depreciation +€4,124
up €4,124 (+54.4%), from €7,578 to €11,702
- Taxes -€2,275
down €2,275 (-29.7%), from €7,646 to €5,372
- Staff costs +€647
new in 2025: €647
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 | €76,239 | €98,613 | +€22,374 | +29.3% |
| Fixed assets | 21/28 | €27,715 | €39,543 | +€11,827 | +42.7% |
| Tangible fixed assets | 22/27 | €25,465 | €37,203 | +€11,737 | +46.1% |
| Plant, machinery and equipment | 23 | €23,600 | €20,801 | -€2,799 | -11.9% |
| Furniture and vehicles | 24 | €302 | €13,145 | +€12,842 | +4251.8% |
| Other tangible fixed assets | 26 | €1,563 | €3,257 | +€1,693 | +108.3% |
| Financial fixed assets | 28 | €2,250 | €2,340 | +€90 | +4.0% |
| Current assets | 29/58 | €48,524 | €59,071 | +€10,547 | +21.7% |
| Stocks and contracts in progress | 3 | €7,220 | €8,092 | +€872 | +12.1% |
| Stocks | 30/36 | €7,220 | €8,092 | +€872 | +12.1% |
| Amounts receivable within one year | 40/41 | €9,636 | €1,297 | -€8,338 | -86.5% |
| Trade receivables | 40 | €5,553 | €1,066 | -€4,487 | -80.8% |
| Other amounts receivable | 41 | €4,083 | €231 | -€3,852 | -94.3% |
| Cash at bank and in hand | 54/58 | €30,993 | €49,682 | +€18,689 | +60.3% |
| Deferred charges and accrued income | 490/1 | €675 | - | -€675 | |
| Total equity and liabilities | 10/49 | €76,239 | €98,613 | +€22,374 | +29.3% |
| Equity | 10/15 | €32,396 | €42,433 | +€10,038 | +31.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €20,396 | €30,433 | +€10,038 | +49.2% |
| Distributable reserves | 133 | €20,396 | €30,433 | +€10,038 | +49.2% |
| Amounts payable | 17/49 | €43,843 | €56,180 | +€12,337 | +28.1% |
| Amounts payable within one year | 42/48 | €43,843 | €56,142 | +€12,299 | +28.1% |
| Trade debts | 44 | €17,503 | €28,331 | +€10,828 | +61.9% |
| Suppliers | 440/4 | €17,503 | €28,331 | +€10,828 | +61.9% |
| Taxes, remuneration and social security | 45 | €7,646 | €13,133 | +€5,487 | +71.8% |
| Taxes | 450/3 | €7,646 | €13,133 | +€5,487 | +71.8% |
| Other amounts payable | 47/48 | €18,694 | €14,678 | -€4,016 | -21.5% |
| Accrued charges and deferred income | 492/3 | €0 | €38 | +€38 | +12566.7% |
| Remuneration, social security and pensions | 62 | - | €647 | +€647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,578 | €11,702 | +€4,124 | +54.4% |
| Other operating charges | 640/8 | €220 | €568 | +€348 | +158.6% |
| Gross operating margin | 9900 | €45,176 | €31,314 | -€13,863 | -30.7% |
| Operating profit (loss) | 9901 | €37,379 | €18,397 | -€18,982 | -50.8% |
| Financial income | 75/76B | €55 | €90 | +€35 | +64.3% |
| Recurring financial income | 75 | €55 | €90 | +€35 | +64.3% |
| Financial charges | 65/66B | €2,675 | €2,237 | -€439 | -16.4% |
| Recurring financial charges | 65 | €2,675 | €2,237 | -€439 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €34,758 | €16,251 | -€18,508 | -53.2% |
| Income taxes | 67/77 | €7,646 | €5,372 | -€2,275 | -29.7% |
| Profit (loss) for the period | 9904 | €27,112 | €10,879 | -€16,233 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,112 | €10,879 | -€16,233 | -59.9% |
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 8 October 2026 via checked.be.