Benjamin Wimmer: 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.
Benjamin Wimmer
Largest movements
- Receivables within one year +€72,233
up €72,233 (+87.5%), from €82,531 to €154,765
- Cash +€22,649
up €22,649 (+69.4%), from €32,626 to €55,275
mainly Net result for the year (+€93,228) and Tax, wage and social debts (+€5,346)
- Profit (loss) carried forward +€93,228
up €93,228 (+81.7%), from €114,179 to €207,408
- Tax, wage and social debts +€5,346
up €5,346 (+18.3%), from €29,240 to €34,586
- Gross operating margin +€15,522
up €15,522 (+16.1%), from €96,512 to €112,034
- Taxes +€5,416
up €5,416 (+25.7%), from €21,054 to €26,469
- Financial income +€5,231
up €5,231 (+176.6%), from €2,963 to €8,194
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 | €149,853 | €248,295 | +€98,441 | +65.7% |
| Fixed assets | 21/28 | €617 | €2,181 | +€1,564 | +253.5% |
| Tangible fixed assets | 22/27 | €617 | €2,181 | +€1,564 | +253.5% |
| Furniture and vehicles | 24 | €617 | €2,181 | +€1,564 | +253.5% |
| Current assets | 29/58 | €149,237 | €246,114 | +€96,877 | +64.9% |
| Amounts receivable after more than one year | 29 | €34,079 | €35,037 | +€958 | +2.8% |
| Other amounts receivable | 291 | €34,079 | €35,037 | +€958 | +2.8% |
| Amounts receivable within one year | 40/41 | €82,531 | €154,765 | +€72,233 | +87.5% |
| Other amounts receivable | 41 | €82,531 | €154,765 | +€72,233 | +87.5% |
| Cash at bank and in hand | 54/58 | €32,626 | €55,275 | +€22,649 | +69.4% |
| Deferred charges and accrued income | 490/1 | - | €1,037 | +€1,037 | |
| Total equity and liabilities | 10/49 | €149,853 | €248,295 | +€98,441 | +65.7% |
| Equity | 10/15 | €119,179 | €212,408 | +€93,228 | +78.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,179 | €207,408 | +€93,228 | +81.7% |
| Amounts payable | 17/49 | €30,674 | €35,887 | +€5,213 | +17.0% |
| Amounts payable within one year | 42/48 | €30,674 | €35,887 | +€5,213 | +17.0% |
| Trade debts | 44 | €1,434 | €1,301 | -€133 | -9.3% |
| Suppliers | 440/4 | €1,434 | €1,301 | -€133 | -9.3% |
| Taxes, remuneration and social security | 45 | €29,240 | €34,586 | +€5,346 | +18.3% |
| Taxes | 450/3 | €29,240 | €34,586 | +€5,346 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €474 | +€255 | +116.2% |
| Gross operating margin | 9900 | €96,512 | €112,034 | +€15,522 | +16.1% |
| Operating profit (loss) | 9901 | €96,292 | €111,559 | +€15,267 | +15.9% |
| Financial income | 75/76B | €2,963 | €8,194 | +€5,231 | +176.6% |
| Recurring financial income | 75 | €2,963 | €8,194 | +€5,231 | +176.6% |
| Financial charges | 65/66B | €35 | €56 | +€21 | +61.3% |
| Recurring financial charges | 65 | €35 | €56 | +€21 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €99,220 | €119,698 | +€20,477 | +20.6% |
| Income taxes | 67/77 | €21,054 | €26,469 | +€5,416 | +25.7% |
| Profit (loss) for the period | 9904 | €78,167 | €93,228 | +€15,061 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,167 | €93,228 | +€15,061 | +19.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.