WHIMM: what changed
What changed
WHIMM
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
filed annual accounts (NBB)
Net result for the year
€17,096
2024 · €27,515-€10,419
Equity
€703,721
2024 · €687,393+€16,328
Cash
€2,407
2024 · €5,829-€3,422
Balance sheet total
€845,957
2024 · €877,317-€31,360
Largest movements
Assets
- Tangible fixed assets -€27,642
down €27,642 (-3.2%), from €867,568 to €839,925
of which Land and buildings: -€26,982
Equity and liabilities
- Other debts -€113,665
down €113,665 (-64.5%), from €176,250 to €62,585
- Current portion of long-term debt +€63,224
new in 2025: €63,224
- Profit (loss) carried forward +€17,096
up €17,096 (+9.9%), from €172,866 to €189,962
- Debts after one year +€10,754
new in 2025: €10,754
Income statement
- Gross operating margin -€4,734
down €4,734 (-5.1%), from €92,537 to €87,803
- Financial charges +€3,179
up €3,179 (+5,912%), from €54 to €3,233
- Depreciation +€1,733
up €1,733 (+3.1%), from €55,791 to €57,524
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
€27,515
Gross operating margin
-€4,734
Depreciation
-€1,733
Other operating charges
-€611
Financial income
-€13
Financial charges
-€3,179
Taxes
-€150
Result 2025
€17,096
lowers 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
-€46,752
Investment
-€29,881
Financing
+€73,211
Cash 2024
€5,829
From operations (derived)
-€46,752
Net result for the year
+€17,096
Depreciation
+€57,524
Receivables within one year
+€336
Deferred charges and accrued income
-€41
Trade debts
-€8,002
Other debts
-€113,665
Investment (derived)
-€29,881
Investment in fixed assets (net)
-€29,881
Financing
+€73,211
Debts after one year
+€10,754
Current portion of long-term debt
+€63,224
Contributions, distributions and other
-€768
Cash 2025
€2,407
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €877,317 | €845,957 | -€31,360 | -3.6% |
| Fixed assets | 21/28 | €867,568 | €839,925 | -€27,642 | -3.2% |
| Tangible fixed assets | 22/27 | €867,568 | €839,925 | -€27,642 | -3.2% |
| Land and buildings | 22 | €849,483 | €822,501 | -€26,982 | -3.2% |
| Plant, machinery and equipment | 23 | €17,755 | €17,295 | -€460 | -2.6% |
| Furniture and vehicles | 24 | €329 | €130 | -€200 | -60.6% |
| Current assets | 29/58 | €9,749 | €6,031 | -€3,718 | -38.1% |
| Amounts receivable within one year | 40/41 | €3,114 | €2,777 | -€336 | -10.8% |
| Trade receivables | 40 | €3,114 | €2,777 | -€336 | -10.8% |
| Cash at bank and in hand | 54/58 | €5,829 | €2,407 | -€3,422 | -58.7% |
| Deferred charges and accrued income | 490/1 | €807 | €847 | +€41 | +5.1% |
| Total equity and liabilities | 10/49 | €877,317 | €845,957 | -€31,360 | -3.6% |
| Equity | 10/15 | €687,393 | €703,721 | +€16,328 | +2.4% |
| Contributions | 10/11 | €503,724 | €503,724 | = | 0.0% |
| Reserves | 13 | €372 | €372 | = | 0.0% |
| Distributable reserves | 133 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,866 | €189,962 | +€17,096 | +9.9% |
| Investment grants | 15 | €10,431 | €9,662 | -€768 | -7.4% |
| Amounts payable | 17/49 | €189,924 | €142,236 | -€47,688 | -25.1% |
| Amounts payable after more than one year | 17 | - | €10,754 | +€10,754 | |
| Financial debts | 170/4 | - | €10,754 | +€10,754 | |
| Amounts payable within one year | 42/48 | €189,924 | €131,482 | -€58,442 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | - | €63,224 | +€63,224 | |
| Trade debts | 44 | €13,674 | €5,672 | -€8,002 | -58.5% |
| Suppliers | 440/4 | €13,674 | €5,672 | -€8,002 | -58.5% |
| Other amounts payable | 47/48 | €176,250 | €62,585 | -€113,665 | -64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,791 | €57,524 | +€1,733 | +3.1% |
| Other operating charges | 640/8 | €9,583 | €10,194 | +€611 | +6.4% |
| Gross operating margin | 9900 | €92,537 | €87,803 | -€4,734 | -5.1% |
| Operating profit (loss) | 9901 | €27,163 | €20,085 | -€7,078 | -26.1% |
| Financial income | 75/76B | €781 | €768 | -€13 | -1.6% |
| Recurring financial income | 75 | €781 | €768 | -€13 | -1.6% |
| Financial charges | 65/66B | €54 | €3,233 | +€3,179 | +5,912% |
| Recurring financial charges | 65 | €54 | €3,233 | +€3,179 | +5,912% |
| Profit (loss) for the period before taxes | 9903 | €27,890 | €17,621 | -€10,269 | -36.8% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €375 | €525 | +€150 | +40.0% |
| Profit (loss) for the period | 9904 | €27,515 | €17,096 | -€10,419 | -37.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €27,515 | €17,096 | -€10,419 | -37.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.