WILLDU: 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.
WILLDU
Largest movements
- Cash +€52,117
up €52,117 (+144.1%), from €36,156 to €88,273
mainly Net result for the year (+€54,325) and Receivables within one year (+€6,646)
- Receivables within one year -€6,646
down €6,646 (-30.9%), from €21,493 to €14,847
of which Trade receivables: -€8,066
- Intangible fixed assets +€5,841
new in 2025: €5,841
- Tangible fixed assets +€1,885
up €1,885 (+14.8%), from €12,768 to €14,654
of which Furniture and vehicles: +€3,958
- Reserves +€54,325
up €54,325 (+82.5%), from €65,845 to €120,169
- Gross operating margin +€6,207
up €6,207 (+8.9%), from €69,964 to €76,172
- Depreciation +€3,080
up €3,080 (+104.7%), from €2,943 to €6,023
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 | €72,456 | €126,729 | +€54,272 | +74.9% |
| Fixed assets | 21/28 | €12,768 | €20,494 | +€7,726 | +60.5% |
| Intangible fixed assets | 21 | - | €5,841 | +€5,841 | |
| Tangible fixed assets | 22/27 | €12,768 | €14,654 | +€1,885 | +14.8% |
| Plant, machinery and equipment | 23 | €8,684 | €7,448 | -€1,236 | -14.2% |
| Furniture and vehicles | 24 | €281 | €4,239 | +€3,958 | +1409.1% |
| Other tangible fixed assets | 26 | €3,803 | €2,966 | -€837 | -22.0% |
| Current assets | 29/58 | €59,688 | €106,234 | +€46,547 | +78.0% |
| Amounts receivable within one year | 40/41 | €21,493 | €14,847 | -€6,646 | -30.9% |
| Trade receivables | 40 | €16,672 | €8,606 | -€8,066 | -48.4% |
| Other amounts receivable | 41 | €4,821 | €6,241 | +€1,420 | +29.5% |
| Cash at bank and in hand | 54/58 | €36,156 | €88,273 | +€52,117 | +144.1% |
| Deferred charges and accrued income | 490/1 | €2,039 | €3,114 | +€1,076 | +52.8% |
| Total equity and liabilities | 10/49 | €72,456 | €126,729 | +€54,272 | +74.9% |
| Equity | 10/15 | €70,845 | €125,169 | +€54,325 | +76.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,845 | €120,169 | +€54,325 | +82.5% |
| Distributable reserves | 133 | €65,845 | €120,169 | +€54,325 | +82.5% |
| Amounts payable | 17/49 | €1,611 | €1,559 | -€52 | -3.2% |
| Amounts payable within one year | 42/48 | €1,185 | €1,559 | +€375 | +31.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €276 | €1,048 | +€771 | +279.1% |
| Suppliers | 440/4 | €276 | €1,048 | +€771 | +279.1% |
| Taxes, remuneration and social security | 45 | €0 | €269 | +€269 | |
| Taxes | 450/3 | €0 | €269 | +€269 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €908 | €243 | -€665 | -73.3% |
| Accrued charges and deferred income | 492/3 | €427 | €0 | -€427 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,943 | €6,023 | +€3,080 | +104.7% |
| Other operating charges | 640/8 | €458 | €120 | -€338 | -73.8% |
| Gross operating margin | 9900 | €69,964 | €76,172 | +€6,207 | +8.9% |
| Operating profit (loss) | 9901 | €66,563 | €70,028 | +€3,465 | +5.2% |
| Financial charges | 65/66B | €610 | €695 | +€85 | +13.9% |
| Recurring financial charges | 65 | €610 | €695 | +€85 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €65,953 | €69,334 | +€3,380 | +5.1% |
| Income taxes | 67/77 | €14,270 | €15,009 | +€739 | +5.2% |
| Profit (loss) for the period | 9904 | €51,683 | €54,325 | +€2,641 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,683 | €54,325 | +€2,641 | +5.1% |
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.