VILIAM: what changed
VILIAM
Largest movements
- Tangible fixed assets -€24,554
down €24,554 (-4.4%), from €561,643 to €537,089
- Debts after one year -€49,669
down €49,669 (-19.3%), from €257,192 to €207,523
- Reserves +€39,690
up €39,690 (+19.4%), from €204,600 to €244,290
of which Distributable reserves: +€41,550
- Tax, wage and social debts -€9,105
down €9,105 (-57.0%), from €15,971 to €6,866
- Current portion of long-term debt -€9,034
down €9,034 (-15.4%), from €58,703 to €49,669
- Other debts +€6,632
up €6,632 (+43.4%), from €15,279 to €21,911
- Depreciation +€9,137
up €9,137 (+59.3%), from €15,417 to €24,554
- Financial charges -€2,173
down €2,173 (-18.1%), from €12,012 to €9,839
- Taxes -€2,015
down €2,015 (-9.8%), from €20,537 to €18,522
- Gross operating margin +€1,264
up €1,264 (+1.4%), from €91,621 to €92,885
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €570,344 | €548,976 | -€21,368 | -3.7% |
| Fixed assets | 21/28 | €561,643 | €537,089 | -€24,554 | -4.4% |
| Tangible fixed assets | 22/27 | €561,643 | €537,089 | -€24,554 | -4.4% |
| Land and buildings | 22 | €561,643 | €537,089 | -€24,554 | -4.4% |
| Current assets | 29/58 | €8,701 | €11,887 | +€3,186 | +36.6% |
| Amounts receivable within one year | 40/41 | €20 | €1,498 | +€1,478 | +7,404% |
| Other amounts receivable | 41 | €20 | €1,498 | +€1,478 | +7,404% |
| Cash at bank and in hand | 54/58 | €8,089 | €9,728 | +€1,639 | +20.3% |
| Deferred charges and accrued income | 490/1 | €592 | €661 | +€69 | +11.6% |
| Total equity and liabilities | 10/49 | €570,344 | €548,976 | -€21,368 | -3.7% |
| Equity | 10/15 | €223,200 | €262,890 | +€39,690 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,600 | €244,290 | +€39,690 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €202,740 | €244,290 | +€41,550 | +20.5% |
| Amounts payable | 17/49 | €347,145 | €286,086 | -€61,059 | -17.6% |
| Amounts payable after more than one year | 17 | €257,192 | €207,523 | -€49,669 | -19.3% |
| Financial debts | 170/4 | €257,192 | €207,523 | -€49,669 | -19.3% |
| Amounts payable within one year | 42/48 | €89,953 | €78,563 | -€11,389 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €58,703 | €49,669 | -€9,034 | -15.4% |
| Trade debts | 44 | - | €117 | +€117 | |
| Suppliers | 440/4 | - | €117 | +€117 | |
| Taxes, remuneration and social security | 45 | €15,971 | €6,866 | -€9,105 | -57.0% |
| Taxes | 450/3 | €15,971 | €6,866 | -€9,105 | -57.0% |
| Other amounts payable | 47/48 | €15,279 | €21,911 | +€6,632 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,417 | €24,554 | +€9,137 | +59.3% |
| Other operating charges | 640/8 | €179 | €296 | +€117 | +65.4% |
| Gross operating margin | 9900 | €91,621 | €92,885 | +€1,264 | +1.4% |
| Operating profit (loss) | 9901 | €76,025 | €68,035 | -€7,990 | -10.5% |
| Financial income | 75/76B | €10 | €17 | +€7 | +62.8% |
| Recurring financial income | 75 | €10 | €17 | +€7 | +62.8% |
| Financial charges | 65/66B | €12,012 | €9,839 | -€2,173 | -18.1% |
| Recurring financial charges | 65 | €12,012 | €9,839 | -€2,173 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €64,024 | €58,213 | -€5,811 | -9.1% |
| Income taxes | 67/77 | €20,537 | €18,522 | -€2,015 | -9.8% |
| Profit (loss) for the period | 9904 | €43,486 | €39,690 | -€3,796 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,486 | €39,690 | -€3,796 | -8.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.