WIHEMA: 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.
WIHEMA
Largest movements
- Tangible fixed assets -€31,498
down €31,498 (-4.6%), from €685,271 to €653,773
of which Land and buildings: -€30,579
- Current investments +€13,149
up €13,149 (+46.7%), from €28,182 to €41,331
- Other debts +€102,973
up €102,973 (+1178.1%), from €8,741 to €111,713
- Short-term financial debts -€98,558
no longer reported in 2025 (was €98,558)
- Revaluation surpluses -€30,579
down €30,579 (-4.5%), from €678,150 to €647,571
- Depreciation +€30,643
up €30,643 (+3587.6%), from €854 to €31,498
- Gross operating margin -€4,347
down €4,347 (-19.0%), from €22,921 to €18,575
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 | €716,911 | €697,803 | -€19,108 | -2.7% |
| Fixed assets | 21/28 | €685,271 | €653,773 | -€31,498 | -4.6% |
| Tangible fixed assets | 22/27 | €685,271 | €653,773 | -€31,498 | -4.6% |
| Land and buildings | 22 | €678,150 | €647,571 | -€30,579 | -4.5% |
| Plant, machinery and equipment | 23 | €7,121 | €6,202 | -€919 | -12.9% |
| Current assets | 29/58 | €31,641 | €44,030 | +€12,390 | +39.2% |
| Amounts receivable within one year | 40/41 | €107 | €143 | +€37 | +34.2% |
| Other amounts receivable | 41 | €107 | €143 | +€37 | +34.2% |
| Current investments | 50/53 | €28,182 | €41,331 | +€13,149 | +46.7% |
| Cash at bank and in hand | 54/58 | €3,176 | €2,369 | -€807 | -25.4% |
| Deferred charges and accrued income | 490/1 | €176 | €187 | +€11 | +6.4% |
| Total equity and liabilities | 10/49 | €716,911 | €697,803 | -€19,108 | -2.7% |
| Equity | 10/15 | €473,835 | €450,319 | -€23,516 | -5.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | €678,150 | €647,571 | -€30,579 | -4.5% |
| Profit (loss) carried forward | 14 | -€329,315 | -€322,253 | +€7,062 | +2.1% |
| Amounts payable | 17/49 | €243,076 | €247,485 | +€4,409 | +1.8% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,306 | €115,715 | +€4,409 | +4.0% |
| Financial debts | 43 | €98,558 | - | -€98,558 | |
| Other loans | 439 | €98,558 | - | -€98,558 | |
| Trade debts | 44 | €4,007 | €4,001 | -€6 | -0.1% |
| Suppliers | 440/4 | €4,007 | €4,001 | -€6 | -0.1% |
| Other amounts payable | 47/48 | €8,741 | €111,713 | +€102,973 | +1178.1% |
| Accrued charges and deferred income | 492/3 | €6,770 | €6,770 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €31,498 | +€30,643 | +3587.6% |
| Other operating charges | 640/8 | €4,288 | €4,416 | +€128 | +3.0% |
| Gross operating margin | 9900 | €22,921 | €18,575 | -€4,347 | -19.0% |
| Operating profit (loss) | 9901 | €17,779 | -€17,339 | -€35,118 | |
| Financial income | 75/76B | €223 | €255 | +€32 | +14.3% |
| Recurring financial income | 75 | €223 | €255 | +€32 | +14.3% |
| Financial charges | 65/66B | €6,480 | €6,432 | -€49 | -0.7% |
| Recurring financial charges | 65 | €6,480 | €6,432 | -€49 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €11,522 | -€23,516 | -€35,038 | |
| Profit (loss) for the period | 9904 | €11,522 | -€23,516 | -€35,038 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,522 | -€23,516 | -€35,038 |
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 6 October 2026 via checked.be.