WIDIMAC: 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.
WIDIMAC
Largest movements
- Tangible fixed assets -€31,292
down €31,292 (-4.3%), from €730,035 to €698,743
of which Land and buildings: -€21,210
- Cash +€10,450
up €10,450 (+64.6%), from €16,167 to €26,617
mainly Depreciation (+€31,292) and Net result for the year (+€25,205)
- Debts after one year -€51,124
down €51,124 (-10.5%), from €487,483 to €436,359
of which Financial debts: -€51,124
- Profit (loss) carried forward +€25,205
up €25,205 (+13.6%), from €185,812 to €211,017
- Depreciation -€3,906
down €3,906 (-11.1%), from €35,198 to €31,292
- Gross operating margin -€1,615
down €1,615 (-2.1%), from €76,006 to €74,391
- Taxes +€955
up €955 (+12.2%), from €7,837 to €8,792
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 | €750,545 | €725,361 | -€25,184 | -3.4% |
| Fixed assets | 21/28 | €730,035 | €698,743 | -€31,292 | -4.3% |
| Tangible fixed assets | 22/27 | €730,035 | €698,743 | -€31,292 | -4.3% |
| Land and buildings | 22 | €627,894 | €606,684 | -€21,210 | -3.4% |
| Plant, machinery and equipment | 23 | €102,141 | €92,059 | -€10,083 | -9.9% |
| Current assets | 29/58 | €20,509 | €26,618 | +€6,109 | +29.8% |
| Amounts receivable within one year | 40/41 | €4,342 | €1 | -€4,341 | -100.0% |
| Trade receivables | 40 | €1,694 | €0 | -€1,694 | -100.0% |
| Other amounts receivable | 41 | €2,648 | €1 | -€2,647 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,167 | €26,617 | +€10,450 | +64.6% |
| Total equity and liabilities | 10/49 | €750,545 | €725,361 | -€25,184 | -3.4% |
| Equity | 10/15 | €206,272 | €231,477 | +€25,205 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,812 | €211,017 | +€25,205 | +13.6% |
| Amounts payable | 17/49 | €544,273 | €493,884 | -€50,389 | -9.3% |
| Amounts payable after more than one year | 17 | €487,483 | €436,359 | -€51,124 | -10.5% |
| Financial debts | 170/4 | €487,483 | €436,359 | -€51,124 | -10.5% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,790 | €52,437 | -€4,352 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €50,660 | €51,124 | +€464 | +0.9% |
| Trade debts | 44 | €5,792 | €21 | -€5,771 | -99.6% |
| Suppliers | 440/4 | €5,792 | €21 | -€5,771 | -99.6% |
| Taxes, remuneration and social security | 45 | €337 | €1,292 | +€955 | +283.0% |
| Taxes | 450/3 | €337 | €1,292 | +€955 | +283.0% |
| Accrued charges and deferred income | 492/3 | - | €5,088 | +€5,088 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,198 | €31,292 | -€3,906 | -11.1% |
| Other operating charges | 640/8 | €3,930 | €4,053 | +€123 | +3.1% |
| Gross operating margin | 9900 | €76,006 | €74,391 | -€1,615 | -2.1% |
| Operating profit (loss) | 9901 | €36,878 | €39,046 | +€2,168 | +5.9% |
| Financial charges | 65/66B | €5,529 | €5,049 | -€480 | -8.7% |
| Recurring financial charges | 65 | €5,529 | €5,049 | -€480 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €31,349 | €33,997 | +€2,648 | +8.4% |
| Income taxes | 67/77 | €7,837 | €8,792 | +€955 | +12.2% |
| Profit (loss) for the period | 9904 | €23,512 | €25,205 | +€1,693 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,512 | €25,205 | +€1,693 | +7.2% |
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 3 October 2026 via checked.be.