Will-It: 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.
Will-It
Largest movements
- Receivables within one year +€26,502
up €26,502 (+86.5%), from €30,650 to €57,152
of which Other amounts receivable: +€25,259
- Cash -€4,911
down €4,911 (-43.0%), from €11,421 to €6,510
mainly Receivables within one year (-€26,502) and Contributions, distributions and other (-€20,000)
- Other debts +€20,000
new in 2025: €20,000
- Trade debts +€4,465
up €4,465 (+295%), from €1,516 to €5,981
- Debts after one year -€3,465
down €3,465 (-37.1%), from €9,330 to €5,866
- Gross operating margin -€11,405
down €11,405 (-28.0%), from €40,694 to €29,289
- Financial income +€2,568
up €2,568 (+73.4%), from €3,500 to €6,068
- Taxes -€2,106
down €2,106 (-17.3%), from €12,182 to €10,077
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 | €176,980 | €199,382 | +€22,403 | +12.7% |
| Fixed assets | 21/28 | €47,799 | €47,614 | -€184 | -0.4% |
| Tangible fixed assets | 22/27 | €184 | - | -€184 | |
| Furniture and vehicles | 24 | €184 | - | -€184 | |
| Financial fixed assets | 28 | €47,614 | €47,614 | = | 0.0% |
| Current assets | 29/58 | €129,181 | €151,768 | +€22,587 | +17.5% |
| Amounts receivable after more than one year | 29 | €87,110 | €87,110 | = | 0.0% |
| Other amounts receivable | 291 | €87,110 | €87,110 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,650 | €57,152 | +€26,502 | +86.5% |
| Trade receivables | 40 | €29,487 | €30,730 | +€1,243 | +4.2% |
| Other amounts receivable | 41 | €1,163 | €26,422 | +€25,259 | +2,172% |
| Current investments | 50/53 | - | €86 | +€86 | |
| Cash at bank and in hand | 54/58 | €11,421 | €6,510 | -€4,911 | -43.0% |
| Deferred charges and accrued income | 490/1 | - | €910 | +€910 | |
| Total equity and liabilities | 10/49 | €176,980 | €199,382 | +€22,403 | +12.7% |
| Equity | 10/15 | €146,988 | €148,930 | +€1,942 | +1.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €143,988 | €145,930 | +€1,942 | +1.3% |
| Distributable reserves | 133 | €143,988 | €145,930 | +€1,942 | +1.3% |
| Amounts payable | 17/49 | €29,992 | €50,453 | +€20,460 | +68.2% |
| Amounts payable after more than one year | 17 | €9,330 | €5,866 | -€3,465 | -37.1% |
| Financial debts | 170/4 | €9,330 | €5,866 | -€3,465 | -37.1% |
| Amounts payable within one year | 42/48 | €20,662 | €44,587 | +€23,925 | +116% |
| Current portion of amounts payable after more than one year | 42 | €6,681 | €6,843 | +€162 | +2.4% |
| Trade debts | 44 | €1,516 | €5,981 | +€4,465 | +295% |
| Suppliers | 440/4 | €1,516 | €5,981 | +€4,465 | +295% |
| Taxes, remuneration and social security | 45 | €12,465 | €11,763 | -€702 | -5.6% |
| Taxes | 450/3 | €12,465 | €11,763 | -€702 | -5.6% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €487 | €184 | -€303 | -62.2% |
| Other operating charges | 640/8 | €1,128 | €1,414 | +€286 | +25.4% |
| Gross operating margin | 9900 | €40,694 | €29,289 | -€11,405 | -28.0% |
| Operating profit (loss) | 9901 | €39,079 | €27,690 | -€11,388 | -29.1% |
| Financial income | 75/76B | €3,500 | €6,068 | +€2,568 | +73.4% |
| Recurring financial income | 75 | €3,500 | €6,068 | +€2,568 | +73.4% |
| Financial charges | 65/66B | €1,677 | €1,739 | +€62 | +3.7% |
| Recurring financial charges | 65 | €1,677 | €1,739 | +€62 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €40,902 | €32,019 | -€8,883 | -21.7% |
| Income taxes | 67/77 | €12,182 | €10,077 | -€2,106 | -17.3% |
| Profit (loss) for the period | 9904 | €28,720 | €21,942 | -€6,777 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,720 | €21,942 | -€6,777 | -23.6% |
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 25 October 2026 via checked.be.