WILLY VANILLI CONCEPTS: 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 VANILLI CONCEPTS
Largest movements
- Cash +€59,006
up €59,006 (+339%), from €17,389 to €76,395
mainly Trade debts (+€34,283) and Stocks and contracts (+€26,095)
- Stocks and contracts -€26,095
down €26,095 (-16.1%), from €162,145 to €136,050
- Receivables within one year -€22,460
down €22,460 (-9.5%), from €237,506 to €215,046
of which Trade receivables: -€20,207
- Tangible fixed assets +€15,841
up €15,841 (+735%), from €2,156 to €17,997
of which Plant, machinery and equipment: +€15,807
- Deferred charges and accrued income +€4,847
up €4,847 (+952%), from €509 to €5,356
- Trade debts +€34,283
up €34,283 (+245%), from €13,993 to €48,276
- Tax, wage and social debts -€24,824
down €24,824 (-73.9%), from €33,588 to €8,764
- Reserves +€20,000
up €20,000 (+14.8%), from €134,725 to €154,725
of which Non-distributable reserves: +€20,000
- Purchases and services +€330,350
up €330,350 (+34.9%), from €946,206 to €1.3m
- Turnover +€327,669
up €327,669 (+33.6%), from €974,992 to €1.3m
- Gross operating margin +€29,567
up €29,567 (+103%), from €28,786 to €58,353
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 | €420,707 | €451,846 | +€31,139 | +7.4% |
| Fixed assets | 21/28 | €3,158 | €18,999 | +€15,841 | +502% |
| Tangible fixed assets | 22/27 | €2,156 | €17,997 | +€15,841 | +735% |
| Plant, machinery and equipment | 23 | €479 | €16,286 | +€15,807 | +3,300% |
| Furniture and vehicles | 24 | €720 | €1,382 | +€662 | +91.9% |
| Other tangible fixed assets | 26 | €957 | €329 | -€628 | -65.6% |
| Financial fixed assets | 28 | €1,002 | €1,002 | = | 0.0% |
| Current assets | 29/58 | €417,549 | €432,847 | +€15,298 | +3.7% |
| Stocks and contracts in progress | 3 | €162,145 | €136,050 | -€26,095 | -16.1% |
| Stocks | 30/36 | €162,145 | €136,050 | -€26,095 | -16.1% |
| Amounts receivable within one year | 40/41 | €237,506 | €215,046 | -€22,460 | -9.5% |
| Trade receivables | 40 | €235,253 | €215,046 | -€20,207 | -8.6% |
| Other amounts receivable | 41 | €2,253 | - | -€2,253 | |
| Cash at bank and in hand | 54/58 | €17,389 | €76,395 | +€59,006 | +339% |
| Deferred charges and accrued income | 490/1 | €509 | €5,356 | +€4,847 | +952% |
| Total equity and liabilities | 10/49 | €420,707 | €451,846 | +€31,139 | +7.4% |
| Equity | 10/15 | €370,876 | €394,056 | +€23,180 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,725 | €154,725 | +€20,000 | +14.8% |
| Non-distributable reserves | 130/1 | €76,110 | €96,110 | +€20,000 | +26.3% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €74,250 | €94,250 | +€20,000 | +26.9% |
| Distributable reserves | 133 | €58,615 | €58,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,551 | €220,731 | +€3,180 | +1.5% |
| Amounts payable | 17/49 | €49,831 | €57,790 | +€7,959 | +16.0% |
| Amounts payable within one year | 42/48 | €49,831 | €57,790 | +€7,959 | +16.0% |
| Trade debts | 44 | €13,993 | €48,276 | +€34,283 | +245% |
| Suppliers | 440/4 | €13,993 | €48,276 | +€34,283 | +245% |
| Advances received on contracts in progress | 46 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €33,588 | €8,764 | -€24,824 | -73.9% |
| Taxes | 450/3 | €33,588 | €8,764 | -€24,824 | -73.9% |
| Other amounts payable | 47/48 | €750 | €750 | = | 0.0% |
| Turnover | 70 | €974,992 | €1,302,661 | +€327,669 | +33.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €946,206 | €1,276,556 | +€330,350 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €5,579 | +€3,920 | +236% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,929 | +€12,929 | |
| Other operating charges | 640/8 | €2,665 | €1,629 | -€1,036 | -38.9% |
| Gross operating margin | 9900 | €28,786 | €58,353 | +€29,567 | +103% |
| Operating profit (loss) | 9901 | €24,462 | €38,216 | +€13,754 | +56.2% |
| Financial income | 75/76B | €275 | - | -€275 | |
| Recurring financial income | 75 | €275 | - | -€275 | |
| Financial charges | 65/66B | €550 | €2,394 | +€1,844 | +335% |
| Recurring financial charges | 65 | €550 | €2,394 | +€1,844 | +335% |
| Profit (loss) for the period before taxes | 9903 | €24,187 | €35,822 | +€11,635 | +48.1% |
| Income taxes | 67/77 | €9,787 | €12,642 | +€2,855 | +29.2% |
| Profit (loss) for the period | 9904 | €14,400 | €23,180 | +€8,780 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,400 | €23,180 | +€8,780 | +61.0% |
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.