WIDIMA: 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.
WIDIMA
Largest movements
- Receivables within one year +€161,860
up €161,860 (+385%), from €42,000 to €203,859
of which Trade receivables: +€158,170
- Cash +€31,307
up €31,307 (+15.2%), from €205,712 to €237,019
mainly Net result for the year (+€270,016) and Trade debts (+€103,231)
- Reserves +€170,016
up €170,016 (+24.1%), from €704,975 to €874,991
- Trade debts +€103,231
up €103,231 (+233%), from €44,302 to €147,533
- Tax, wage and social debts -€53,853
down €53,853 (-60.6%), from €88,801 to €34,948
of which Taxes: -€53,354
- Advances received -€20,000
no longer reported in 2025 (was €20,000)
- Gross operating margin -€120,649
down €120,649 (-16.5%), from €729,251 to €608,602
- Depreciation +€29,470
up €29,470 (+49.4%), from €59,693 to €89,163
- Other operating charges -€23,936
down €23,936 (-62.3%), from €38,405 to €14,469
- Taxes -€21,945
down €21,945 (-17.8%), from €123,291 to €101,346
- Staff costs +€8,927
up €8,927 (+7.0%), from €127,206 to €136,133
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 | €1,145,294 | €1,350,374 | +€205,079 | +17.9% |
| Fixed assets | 21/28 | €892,583 | €898,983 | +€6,400 | +0.7% |
| Tangible fixed assets | 22/27 | €892,583 | €898,983 | +€6,400 | +0.7% |
| Land and buildings | 22 | €698,516 | €683,935 | -€14,582 | -2.1% |
| Plant, machinery and equipment | 23 | €130,568 | €136,748 | +€6,181 | +4.7% |
| Furniture and vehicles | 24 | €63,498 | €78,300 | +€14,801 | +23.3% |
| Current assets | 29/58 | €252,712 | €451,391 | +€198,679 | +78.6% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,000 | €203,859 | +€161,860 | +385% |
| Trade receivables | 40 | €26,511 | €184,681 | +€158,170 | +597% |
| Other amounts receivable | 41 | €15,488 | €19,179 | +€3,690 | +23.8% |
| Cash at bank and in hand | 54/58 | €205,712 | €237,019 | +€31,307 | +15.2% |
| Deferred charges and accrued income | 490/1 | - | €5,513 | +€5,513 | |
| Total equity and liabilities | 10/49 | €1,145,294 | €1,350,374 | +€205,079 | +17.9% |
| Equity | 10/15 | €723,575 | €893,591 | +€170,016 | +23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €704,975 | €874,991 | +€170,016 | +24.1% |
| Distributable reserves | 133 | €704,975 | €874,991 | +€170,016 | +24.1% |
| Amounts payable | 17/49 | €421,720 | €456,783 | +€35,064 | +8.3% |
| Amounts payable after more than one year | 17 | €244,240 | €245,679 | +€1,438 | +0.6% |
| Financial debts | 170/4 | €244,240 | €245,679 | +€1,438 | +0.6% |
| Amounts payable within one year | 42/48 | €177,479 | €211,105 | +€33,625 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €20,145 | €23,587 | +€3,443 | +17.1% |
| Trade debts | 44 | €44,302 | €147,533 | +€103,231 | +233% |
| Suppliers | 440/4 | €44,302 | €147,533 | +€103,231 | +233% |
| Advances received on contracts in progress | 46 | €20,000 | - | -€20,000 | |
| Taxes, remuneration and social security | 45 | €88,801 | €34,948 | -€53,853 | -60.6% |
| Taxes | 450/3 | €85,037 | €31,683 | -€53,354 | -62.7% |
| Remuneration and social security | 454/9 | €3,765 | €3,265 | -€500 | -13.3% |
| Other amounts payable | 47/48 | €4,231 | €5,036 | +€805 | +19.0% |
| Remuneration, social security and pensions | 62 | €127,206 | €136,133 | +€8,927 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,693 | €89,163 | +€29,470 | +49.4% |
| Other operating charges | 640/8 | €38,405 | €14,469 | -€23,936 | -62.3% |
| Gross operating margin | 9900 | €729,251 | €608,602 | -€120,649 | -16.5% |
| Operating profit (loss) | 9901 | €503,947 | €368,836 | -€135,111 | -26.8% |
| Financial income | 75/76B | €8,899 | €13,094 | +€4,195 | +47.1% |
| Recurring financial income | 75 | €8,899 | €13,094 | +€4,195 | +47.1% |
| Financial charges | 65/66B | €4,486 | €10,568 | +€6,083 | +136% |
| Recurring financial charges | 65 | €4,486 | €10,568 | +€6,083 | +136% |
| Profit (loss) for the period before taxes | 9903 | €508,361 | €371,362 | -€136,999 | -26.9% |
| Income taxes | 67/77 | €123,291 | €101,346 | -€21,945 | -17.8% |
| Profit (loss) for the period | 9904 | €385,069 | €270,016 | -€115,053 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €385,069 | €270,016 | -€115,053 | -29.9% |
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 14 October 2026 via checked.be.