WILOW: 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.
WILOW
Largest movements
- Cash -€25,483
down €25,483 (-30.7%), from €83,113 to €57,630
mainly Debts after one year (-€17,000) and Receivables within one year (-€14,194)
- Receivables within one year +€14,194
up €14,194 (+154.8%), from €9,171 to €23,365
of which Trade receivables: +€14,244
- Reserves +€17,844
new in 2025: €17,844
- Debts after one year -€17,000
down €17,000 (-20.9%), from €81,250 to €64,250
- Tax, wage and social debts -€7,787
down €7,787 (-29.9%), from €26,018 to €18,231
of which Taxes: -€7,681
- Other debts -€3,573
down €3,573 (-98.6%), from €3,624 to €51
- Gross operating margin -€45,832
down €45,832 (-55.6%), from €82,463 to €36,631
- Taxes -€10,232
down €10,232 (-52.2%), from €19,600 to €9,369
- Financial charges +€4,427
up €4,427 (+117.7%), from €3,761 to €8,189
- Depreciation -€1,000
down €1,000 (-100.0%), from €1,000 to €0
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 | €179,192 | €167,957 | -€11,235 | -6.3% |
| Fixed assets | 21/28 | €81,250 | €81,250 | = | 0.0% |
| Financial fixed assets | 28 | €81,250 | €81,250 | = | 0.0% |
| Current assets | 29/58 | €97,942 | €86,707 | -€11,235 | -11.5% |
| Stocks and contracts in progress | 3 | €2,146 | €2,146 | = | 0.0% |
| Stocks | 30/36 | €2,146 | €2,146 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,171 | €23,365 | +€14,194 | +154.8% |
| Trade receivables | 40 | €9,121 | €23,365 | +€14,244 | +156.2% |
| Other amounts receivable | 41 | €50 | €0 | -€50 | -100.0% |
| Cash at bank and in hand | 54/58 | €83,113 | €57,630 | -€25,483 | -30.7% |
| Deferred charges and accrued income | 490/1 | €3,512 | €3,566 | +€54 | +1.5% |
| Total equity and liabilities | 10/49 | €179,192 | €167,957 | -€11,235 | -6.3% |
| Equity | 10/15 | €59,637 | €77,481 | +€17,844 | +29.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €17,844 | +€17,844 | |
| Distributable reserves | 133 | - | €17,844 | +€17,844 | |
| Profit (loss) carried forward | 14 | €56,637 | €56,637 | = | 0.0% |
| Amounts payable | 17/49 | €119,555 | €90,476 | -€29,079 | -24.3% |
| Amounts payable after more than one year | 17 | €81,250 | €64,250 | -€17,000 | -20.9% |
| Financial debts | 170/4 | €81,250 | €64,250 | -€17,000 | -20.9% |
| Amounts payable within one year | 42/48 | €34,763 | €22,281 | -€12,482 | -35.9% |
| Trade debts | 44 | €5,121 | €3,999 | -€1,122 | -21.9% |
| Suppliers | 440/4 | €5,121 | €3,999 | -€1,122 | -21.9% |
| Taxes, remuneration and social security | 45 | €26,018 | €18,231 | -€7,787 | -29.9% |
| Taxes | 450/3 | €22,884 | €15,203 | -€7,681 | -33.6% |
| Remuneration and social security | 454/9 | €3,134 | €3,028 | -€106 | -3.4% |
| Other amounts payable | 47/48 | €3,624 | €51 | -€3,573 | -98.6% |
| Accrued charges and deferred income | 492/3 | €3,541 | €3,945 | +€403 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €0 | -€1,000 | -100.0% |
| Other operating charges | 640/8 | €1,465 | €1,230 | -€235 | -16.0% |
| Gross operating margin | 9900 | €82,463 | €36,631 | -€45,832 | -55.6% |
| Operating profit (loss) | 9901 | €79,998 | €35,401 | -€44,597 | -55.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €3,761 | €8,189 | +€4,427 | +117.7% |
| Recurring financial charges | 65 | €3,761 | €8,189 | +€4,427 | +117.7% |
| Profit (loss) for the period before taxes | 9903 | €76,238 | €27,213 | -€49,025 | -64.3% |
| Income taxes | 67/77 | €19,600 | €9,369 | -€10,232 | -52.2% |
| Profit (loss) for the period | 9904 | €56,637 | €17,844 | -€38,793 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,637 | €17,844 | -€38,793 | -68.5% |
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 12 October 2026 via checked.be.