WIEME: 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.
WIEME
Largest movements
- Tangible fixed assets -€18,373
down €18,373 (-7.9%), from €233,962 to €215,589
of which Land and buildings: -€17,595
- Receivables within one year -€9,063
down €9,063 (-75.8%), from €11,958 to €2,895
of which Trade receivables: -€9,161
- Cash +€5,947
up €5,947 (+26.7%), from €22,263 to €28,209
mainly Depreciation (+€18,909) and Receivables within one year (+€9,063)
- Other debts -€11,077
down €11,077 (-42.7%), from €25,925 to €14,848
- Reserves -€10,827
down €10,827 (-11.0%), from €97,988 to €87,161
of which Tax-exempt reserves: -€10,827
- Profit (loss) carried forward +€10,102
up €10,102 (+13.6%), from -€74,490 to -€64,388
- Provisions -€3,609
down €3,609 (-10.9%), from €33,132 to €29,523
of which Deferred taxes: -€3,609
- Tax, wage and social debts -€3,513
down €3,513 (-47.1%), from €7,457 to €3,944
- Gross operating margin -€11,863
down €11,863 (-27.6%), from €43,003 to €31,141
- Depreciation -€1,967
down €1,967 (-9.4%), from €20,876 to €18,909
- Taxes -€1,814
down €1,814 (-31.4%), from €5,774 to €3,960
- Financial charges +€1,292
up €1,292 (+20.7%), from €6,246 to €7,537
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 | €271,706 | €251,185 | -€20,520 | -7.6% |
| Fixed assets | 21/28 | €233,962 | €215,589 | -€18,373 | -7.9% |
| Tangible fixed assets | 22/27 | €233,962 | €215,589 | -€18,373 | -7.9% |
| Land and buildings | 22 | €229,936 | €212,341 | -€17,595 | -7.7% |
| Plant, machinery and equipment | 23 | - | €484 | +€484 | |
| Furniture and vehicles | 24 | €4,026 | €2,764 | -€1,262 | -31.3% |
| Current assets | 29/58 | €37,743 | €35,596 | -€2,147 | -5.7% |
| Amounts receivable within one year | 40/41 | €11,958 | €2,895 | -€9,063 | -75.8% |
| Trade receivables | 40 | €11,658 | €2,497 | -€9,161 | -78.6% |
| Other amounts receivable | 41 | €300 | €398 | +€98 | +32.6% |
| Cash at bank and in hand | 54/58 | €22,263 | €28,209 | +€5,947 | +26.7% |
| Deferred charges and accrued income | 490/1 | €3,523 | €4,492 | +€969 | +27.5% |
| Total equity and liabilities | 10/49 | €271,706 | €251,185 | -€20,520 | -7.6% |
| Equity | 10/15 | €123,498 | €122,773 | -€725 | -0.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €97,988 | €87,161 | -€10,827 | -11.0% |
| Tax-exempt reserves | 132 | €67,200 | €56,373 | -€10,827 | -16.1% |
| Distributable reserves | 133 | €30,788 | €30,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,490 | -€64,388 | +€10,102 | +13.6% |
| Provisions and deferred taxes | 16 | €33,132 | €29,523 | -€3,609 | -10.9% |
| Provisions for liabilities and charges | 160/5 | €10,732 | €10,732 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,732 | €10,732 | = | 0.0% |
| Deferred taxes | 168 | €22,400 | €18,791 | -€3,609 | -16.1% |
| Amounts payable | 17/49 | €115,076 | €98,889 | -€16,187 | -14.1% |
| Amounts payable after more than one year | 17 | €70,309 | €70,000 | -€309 | -0.4% |
| Financial debts | 170/4 | €70,309 | €70,000 | -€309 | -0.4% |
| Amounts payable within one year | 42/48 | €37,666 | €20,273 | -€17,394 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €1,220 | €309 | -€911 | -74.7% |
| Trade debts | 44 | €3,064 | €1,172 | -€1,893 | -61.8% |
| Suppliers | 440/4 | €3,064 | €1,172 | -€1,893 | -61.8% |
| Taxes, remuneration and social security | 45 | €7,457 | €3,944 | -€3,513 | -47.1% |
| Taxes | 450/3 | €7,457 | €3,944 | -€3,513 | -47.1% |
| Other amounts payable | 47/48 | €25,925 | €14,848 | -€11,077 | -42.7% |
| Accrued charges and deferred income | 492/3 | €7,100 | €8,616 | +€1,516 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,876 | €18,909 | -€1,967 | -9.4% |
| Other operating charges | 640/8 | €4,800 | €5,068 | +€268 | +5.6% |
| Gross operating margin | 9900 | €43,003 | €31,141 | -€11,863 | -27.6% |
| Operating profit (loss) | 9901 | €17,327 | €7,163 | -€10,163 | -58.7% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100.0% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100.0% |
| Financial charges | 65/66B | €6,246 | €7,537 | +€1,292 | +20.7% |
| Recurring financial charges | 65 | €6,246 | €7,537 | +€1,292 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €11,102 | -€374 | -€11,476 | |
| Transfer from deferred taxes | 780 | €3,609 | €3,609 | = | 0.0% |
| Income taxes | 67/77 | €5,774 | €3,960 | -€1,814 | -31.4% |
| Profit (loss) for the period | 9904 | €8,938 | -€725 | -€9,662 | |
| Transfer from tax-exempt reserves | 789 | €10,827 | €10,827 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,765 | €10,102 | -€9,662 | -48.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.