W.I.M.: what changed
What changed
W.I.M.
NACE 68.310, Real estate agency activities
filed annual accounts (NBB)
Net result for the year
-€27,743
2024 · -€27,552-€191
Equity
€350,118
2024 · €377,861-€27,743
Cash
€98,697
2024 · €148,409-€49,712
Balance sheet total
€364,359
2024 · €422,342-€57,984
Largest movements
Assets
- Cash -€49,712
down €49,712 (-33.5%), from €148,409 to €98,697
mainly Net result for the year (-€27,743) and Other debts (-€26,814)
- Tangible fixed assets -€11,254
down €11,254 (-4.4%), from €258,202 to €246,948
of which Land and buildings: -€7,220
Equity and liabilities
- Reserves -€27,743
down €27,743 (-8.8%), from €315,861 to €288,118
of which Distributable reserves: -€27,743
- Other debts -€26,814
down €26,814 (-84.5%), from €31,720 to €4,906
Income statement
- Financial income -€609
down €609 (-59.8%), from €1,019 to €409
- Gross operating margin +€558
up €558 (+9.8%), from -€5,702 to -€5,144
- Other operating charges +€196
up €196 (+10.3%), from €1,897 to €2,093
- Financial charges -€92
down €92 (-35.3%), from €262 to €170
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.
Result 2024
-€27,552
Gross operating margin
+€558
Depreciation
-€30
Other operating charges
-€196
Financial income
-€609
Financial charges
+€92
Taxes
-€6
Result 2025
-€27,743
raises the resultlowers the result
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.
From operations
-€40,394
Investment
-€9,317
Financing
€0
Cash 2024
€148,409
From operations (derived)
-€40,394
Net result for the year
-€27,743
Depreciation
+€20,572
Stocks and contracts
-€31
Receivables within one year
-€3,248
Deferred charges and accrued income
+€297
Trade debts
-€2,951
Tax, wage and social debts
-€326
Advances received
-€150
Other debts
-€26,814
Investment (derived)
-€9,317
Investment in fixed assets (net)
-€9,317
Cash 2025
€98,697
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,342 | €364,359 | -€57,984 | -13.7% |
| Fixed assets | 21/28 | €258,457 | €247,203 | -€11,254 | -4.4% |
| Tangible fixed assets | 22/27 | €258,202 | €246,948 | -€11,254 | -4.4% |
| Land and buildings | 22 | €211,073 | €203,853 | -€7,220 | -3.4% |
| Plant, machinery and equipment | 23 | €21,238 | €16,028 | -€5,210 | -24.5% |
| Furniture and vehicles | 24 | €25,891 | €27,066 | +€1,176 | +4.5% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €163,885 | €117,156 | -€46,729 | -28.5% |
| Stocks and contracts in progress | 3 | €170 | €201 | +€31 | +18.3% |
| Stocks | 30/36 | €170 | €201 | +€31 | +18.3% |
| Amounts receivable within one year | 40/41 | €13,498 | €16,746 | +€3,248 | +24.1% |
| Trade receivables | 40 | €13,498 | €16,746 | +€3,248 | +24.1% |
| Cash at bank and in hand | 54/58 | €148,409 | €98,697 | -€49,712 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,808 | €1,511 | -€297 | -16.4% |
| Total equity and liabilities | 10/49 | €422,342 | €364,359 | -€57,984 | -13.7% |
| Equity | 10/15 | €377,861 | €350,118 | -€27,743 | -7.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €315,861 | €288,118 | -€27,743 | -8.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €961 | €961 | = | 0.0% |
| Distributable reserves | 133 | €308,700 | €280,957 | -€27,743 | -9.0% |
| Amounts payable | 17/49 | €44,481 | €14,240 | -€30,241 | -68.0% |
| Amounts payable within one year | 42/48 | €42,981 | €12,740 | -€30,241 | -70.4% |
| Trade debts | 44 | €6,156 | €3,205 | -€2,951 | -47.9% |
| Suppliers | 440/4 | €6,156 | €3,205 | -€2,951 | -47.9% |
| Advances received on contracts in progress | 46 | €650 | €500 | -€150 | -23.1% |
| Taxes, remuneration and social security | 45 | €4,456 | €4,129 | -€326 | -7.3% |
| Taxes | 450/3 | €4,456 | €4,129 | -€326 | -7.3% |
| Other amounts payable | 47/48 | €31,720 | €4,906 | -€26,814 | -84.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,542 | €20,572 | +€30 | +0.1% |
| Other operating charges | 640/8 | €1,897 | €2,093 | +€196 | +10.3% |
| Gross operating margin | 9900 | -€5,702 | -€5,144 | +€558 | +9.8% |
| Operating profit (loss) | 9901 | -€28,141 | -€27,809 | +€332 | +1.2% |
| Financial income | 75/76B | €1,019 | €409 | -€609 | -59.8% |
| Recurring financial income | 75 | €1,019 | €409 | -€609 | -59.8% |
| Financial charges | 65/66B | €262 | €170 | -€92 | -35.3% |
| Recurring financial charges | 65 | €262 | €170 | -€92 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,384 | -€27,569 | -€185 | -0.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €168 | €174 | +€6 | +3.8% |
| Profit (loss) for the period | 9904 | -€27,552 | -€27,743 | -€191 | -0.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,552 | -€27,743 | -€191 | -0.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.