Warimmo: 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.
Warimmo
Largest movements
- Cash +€49,770
up €49,770 (+19.4%), from €257,135 to €306,904
mainly Net result for the year (+€61,535) and Depreciation (+€14,644)
- Tangible fixed assets -€14,644
down €14,644 (-2.5%), from €576,256 to €561,612
- Reserves +€61,535
up €61,535 (+11.6%), from €531,472 to €593,007
of which Distributable reserves: +€69,314
- Debts after one year -€34,106
down €34,106 (-15.9%), from €214,647 to €180,540
- Gross operating margin -€6,032
down €6,032 (-5.2%), from €115,133 to €109,101
- Taxes -€2,258
down €2,258 (-8.0%), from €28,293 to €26,034
- Financial charges +€2,013
up €2,013 (+74.3%), from €2,708 to €4,721
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 | €1,026,295 | €1,062,887 | +€36,592 | +3.6% |
| Fixed assets | 21/28 | €576,256 | €561,612 | -€14,644 | -2.5% |
| Tangible fixed assets | 22/27 | €576,256 | €561,612 | -€14,644 | -2.5% |
| Land and buildings | 22 | €576,256 | €561,612 | -€14,644 | -2.5% |
| Current assets | 29/58 | €450,039 | €501,275 | +€51,235 | +11.4% |
| Amounts receivable within one year | 40/41 | €192,905 | €194,370 | +€1,466 | +0.8% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts receivable | 41 | €190,405 | €194,370 | +€3,966 | +2.1% |
| Cash at bank and in hand | 54/58 | €257,135 | €306,904 | +€49,770 | +19.4% |
| Total equity and liabilities | 10/49 | €1,026,295 | €1,062,887 | +€36,592 | +3.6% |
| Equity | 10/15 | €661,472 | €723,007 | +€61,535 | +9.3% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €531,472 | €593,007 | +€61,535 | +11.6% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Legal reserve | 130 | €13,000 | €13,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €223,063 | €215,284 | -€7,779 | -3.5% |
| Distributable reserves | 133 | €295,409 | €364,723 | +€69,314 | +23.5% |
| Provisions and deferred taxes | 16 | €74,354 | €71,761 | -€2,593 | -3.5% |
| Deferred taxes | 168 | €74,354 | €71,761 | -€2,593 | -3.5% |
| Amounts payable | 17/49 | €290,469 | €268,118 | -€22,351 | -7.7% |
| Amounts payable after more than one year | 17 | €214,647 | €180,540 | -€34,106 | -15.9% |
| Financial debts | 170/4 | €214,647 | €180,540 | -€34,106 | -15.9% |
| Amounts payable within one year | 42/48 | €75,822 | €85,201 | +€9,379 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €33,769 | €34,106 | +€337 | +1.0% |
| Trade debts | 44 | €1,732 | €342 | -€1,390 | -80.3% |
| Suppliers | 440/4 | €1,732 | €342 | -€1,390 | -80.3% |
| Taxes, remuneration and social security | 45 | €8,632 | €11,631 | +€2,999 | +34.7% |
| Taxes | 450/3 | €8,632 | €11,631 | +€2,999 | +34.7% |
| Other amounts payable | 47/48 | €31,688 | €39,122 | +€7,434 | +23.5% |
| Accrued charges and deferred income | 492/3 | - | €2,377 | +€2,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,633 | €14,644 | +€11 | +0.1% |
| Other operating charges | 640/8 | €4,659 | €4,759 | +€100 | +2.1% |
| Gross operating margin | 9900 | €115,133 | €109,101 | -€6,032 | -5.2% |
| Operating profit (loss) | 9901 | €95,841 | €89,698 | -€6,143 | -6.4% |
| Financial charges | 65/66B | €2,708 | €4,721 | +€2,013 | +74.3% |
| Recurring financial charges | 65 | €2,708 | €4,721 | +€2,013 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €93,133 | €84,976 | -€8,156 | -8.8% |
| Transfer from deferred taxes | 780 | €2,593 | €2,593 | = | 0.0% |
| Income taxes | 67/77 | €28,293 | €26,034 | -€2,258 | -8.0% |
| Profit (loss) for the period | 9904 | €67,433 | €61,535 | -€5,898 | -8.7% |
| Transfer from tax-exempt reserves | 789 | €7,779 | €7,779 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,212 | €69,314 | -€5,898 | -7.8% |
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 29 September 2026 via checked.be.