WILLYMMO: 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.
WILLYMMO
Largest movements
- Cash -€61,037
down €61,037 (-45.2%), from €134,892 to €73,855
mainly Contributions, distributions and other (-€94,092) and Other debts (-€58,051)
- Receivables within one year +€2,522
up €2,522 (+9.7%), from €26,123 to €28,645
of which Other amounts receivable: +€4,707
- Tangible fixed assets -€2,354
down €2,354 (-4.5%), from €52,199 to €49,845
of which Other tangible fixed assets: -€1,809
- Other debts -€58,051
down €58,051 (-38.1%), from €152,507 to €94,456
- Tax, wage and social debts -€20,936
down €20,936 (-98.1%), from €21,336 to €400
of which Taxes: -€21,016
- Short-term financial debts +€19,911
up €19,911 (+3,501%), from €569 to €20,480
- Reserves +€10,000
up €10,000, from €0 to €10,000
- Debts after one year -€9,797
down €9,797 (-35.5%), from €27,631 to €17,833
- Gross operating margin -€45,771
down €45,771 (-23.8%), from €192,162 to €146,391
- Taxes -€17,119
down €17,119 (-36.8%), from €46,526 to €29,407
- Depreciation +€7,090
up €7,090 (+114%), from €6,244 to €13,334
- Financial income -€7,055
down €7,055 (-63.4%), from €11,133 to €4,078
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,247 | €165,466 | -€59,781 | -26.5% |
| Fixed assets | 21/28 | €57,202 | €54,848 | -€2,354 | -4.1% |
| Tangible fixed assets | 22/27 | €52,199 | €49,845 | -€2,354 | -4.5% |
| Furniture and vehicles | 24 | €46,857 | €46,311 | -€546 | -1.2% |
| Other tangible fixed assets | 26 | €5,342 | €3,533 | -€1,809 | -33.9% |
| Financial fixed assets | 28 | €5,003 | €5,003 | = | 0.0% |
| Current assets | 29/58 | €168,045 | €110,619 | -€57,426 | -34.2% |
| Amounts receivable within one year | 40/41 | €26,123 | €28,645 | +€2,522 | +9.7% |
| Trade receivables | 40 | €25,899 | €23,715 | -€2,185 | -8.4% |
| Other amounts receivable | 41 | €223 | €4,930 | +€4,707 | +2,108% |
| Cash at bank and in hand | 54/58 | €134,892 | €73,855 | -€61,037 | -45.2% |
| Deferred charges and accrued income | 490/1 | €7,030 | €8,119 | +€1,089 | +15.5% |
| Total equity and liabilities | 10/49 | €225,247 | €165,466 | -€59,781 | -26.5% |
| Equity | 10/15 | €2,500 | €12,500 | +€10,000 | +400% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €0 | €10,000 | +€10,000 | |
| Distributable reserves | 133 | €0 | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €222,747 | €152,966 | -€69,781 | -31.3% |
| Amounts payable after more than one year | 17 | €27,631 | €17,833 | -€9,797 | -35.5% |
| Financial debts | 170/4 | €27,631 | €17,833 | -€9,797 | -35.5% |
| Amounts payable within one year | 42/48 | €195,035 | €134,856 | -€60,179 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €9,848 | €9,797 | -€51 | -0.5% |
| Financial debts | 43 | €569 | €20,480 | +€19,911 | +3,501% |
| Credit institutions | 430/8 | €569 | €20,480 | +€19,911 | +3,501% |
| Trade debts | 44 | €10,775 | €9,723 | -€1,052 | -9.8% |
| Suppliers | 440/4 | €10,775 | €9,723 | -€1,052 | -9.8% |
| Taxes, remuneration and social security | 45 | €21,336 | €400 | -€20,936 | -98.1% |
| Taxes | 450/3 | €21,016 | €0 | -€21,016 | -100% |
| Remuneration and social security | 454/9 | €320 | €400 | +€80 | +25.0% |
| Other amounts payable | 47/48 | €152,507 | €94,456 | -€58,051 | -38.1% |
| Accrued charges and deferred income | 492/3 | €81 | €277 | +€195 | +240% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,244 | €13,334 | +€7,090 | +114% |
| Other operating charges | 640/8 | €585 | €603 | +€18 | +3.0% |
| Non-recurring operating charges | 66A | - | €1,002 | +€1,002 | |
| Gross operating margin | 9900 | €192,162 | €146,391 | -€45,771 | -23.8% |
| Operating profit (loss) | 9901 | €185,333 | €131,452 | -€53,882 | -29.1% |
| Financial income | 75/76B | €11,133 | €4,078 | -€7,055 | -63.4% |
| Recurring financial income | 75 | €11,133 | €4,078 | -€7,055 | -63.4% |
| Financial charges | 65/66B | €1,305 | €2,031 | +€726 | +55.6% |
| Recurring financial charges | 65 | €1,305 | €2,031 | +€726 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €195,161 | €133,498 | -€61,663 | -31.6% |
| Income taxes | 67/77 | €46,526 | €29,407 | -€17,119 | -36.8% |
| Profit (loss) for the period | 9904 | €148,635 | €104,092 | -€44,544 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €148,635 | €104,092 | -€44,544 | -30.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.