Finding Wim 2.0: 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.
Finding Wim 2.0
Largest movements
- Cash +€17,465
up €17,465 (+16.5%), from €105,574 to €123,039
mainly Net result for the year (+€42,623) and Depreciation (+€6,966)
- Receivables within one year +€10,741
up €10,741 (+44.3%), from €24,272 to €35,013
of which Other amounts receivable: +€10,347
- Tangible fixed assets -€6,966
down €6,966 (-27.3%), from €25,536 to €18,570
of which Furniture and vehicles: -€6,490
- Reserves +€41,870
up €41,870 (+39.4%), from €106,285 to €148,155
- Tax, wage and social debts -€22,808
down €22,808 (-49.8%), from €45,800 to €22,992
- Trade debts +€2,220
up €2,220 (+190%), from €1,168 to €3,388
- Gross operating margin +€100,824
up €100,824 (+8,022%), from €1,257 to €102,081
- Financial charges +€13,995
up €13,995 (+39.9%), from €35,050 to €49,046
- Taxes +€2,228
up €2,228 (+712%), from €313 to €2,541
- Depreciation -€1,054
down €1,054 (-13.1%), from €8,020 to €6,966
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 | €155,753 | €177,035 | +€21,282 | +13.7% |
| Fixed assets | 21/28 | €25,536 | €18,570 | -€6,966 | -27.3% |
| Tangible fixed assets | 22/27 | €25,536 | €18,570 | -€6,966 | -27.3% |
| Furniture and vehicles | 24 | €22,098 | €15,608 | -€6,490 | -29.4% |
| Other tangible fixed assets | 26 | €3,438 | €2,962 | -€477 | -13.9% |
| Current assets | 29/58 | €130,217 | €158,466 | +€28,249 | +21.7% |
| Amounts receivable within one year | 40/41 | €24,272 | €35,013 | +€10,741 | +44.3% |
| Trade receivables | 40 | €16,926 | €17,320 | +€394 | +2.3% |
| Other amounts receivable | 41 | €7,346 | €17,693 | +€10,347 | +141% |
| Cash at bank and in hand | 54/58 | €105,574 | €123,039 | +€17,465 | +16.5% |
| Deferred charges and accrued income | 490/1 | €370 | €413 | +€43 | +11.6% |
| Total equity and liabilities | 10/49 | €155,753 | €177,035 | +€21,282 | +13.7% |
| Equity | 10/15 | €108,785 | €150,655 | +€41,870 | +38.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €106,285 | €148,155 | +€41,870 | +39.4% |
| Distributable reserves | 133 | €106,285 | €148,155 | +€41,870 | +39.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,968 | €26,380 | -€20,588 | -43.8% |
| Amounts payable within one year | 42/48 | €46,968 | €26,380 | -€20,588 | -43.8% |
| Trade debts | 44 | €1,168 | €3,388 | +€2,220 | +190% |
| Suppliers | 440/4 | €1,168 | €3,388 | +€2,220 | +190% |
| Taxes, remuneration and social security | 45 | €45,800 | €22,992 | -€22,808 | -49.8% |
| Taxes | 450/3 | €45,800 | €22,992 | -€22,808 | -49.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,020 | €6,966 | -€1,054 | -13.1% |
| Other operating charges | 640/8 | €854 | €905 | +€51 | +5.9% |
| Gross operating margin | 9900 | €1,257 | €102,081 | +€100,824 | +8,022% |
| Operating profit (loss) | 9901 | -€7,617 | €94,210 | +€101,827 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.6% |
| Financial charges | 65/66B | €35,050 | €49,046 | +€13,995 | +39.9% |
| Recurring financial charges | 65 | €35,050 | €49,046 | +€13,995 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | -€42,665 | €45,164 | +€87,829 | |
| Income taxes | 67/77 | €313 | €2,541 | +€2,228 | +712% |
| Profit (loss) for the period | 9904 | -€42,978 | €42,623 | +€85,602 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,978 | €42,623 | +€85,602 |
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 20 October 2026 via checked.be.