WIM: 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.
WIM
Largest movements
- Cash +€55,571
up €55,571 (+285%), from €19,476 to €75,047
mainly Net result for the year (+€28,808) and Tax, wage and social debts (+€13,140)
- Receivables within one year -€7,195
down €7,195 (-93.1%), from €7,731 to €536
- Tangible fixed assets +€4,016
up €4,016 (+68.0%), from €5,908 to €9,924
- Reserves +€28,808
up €28,808 (+360%), from €8,007 to €36,815
of which Distributable reserves: +€28,808
- Tax, wage and social debts +€13,140
up €13,140 (+5,054%), from €260 to €13,400
- Other debts +€9,353
up €9,353 (+39.5%), from €23,697 to €33,050
- Trade debts +€1,091
up €1,091 (+875%), from €125 to €1,216
- Gross operating margin +€43,214
up €43,214 (+1,861%), from €2,322 to €45,537
- Taxes +€13,140
up €13,140 (+5,054%), from €260 to €13,400
- Depreciation +€793
up €793 (+109%), from €729 to €1,522
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 | €33,116 | €85,508 | +€52,392 | +158% |
| Fixed assets | 21/28 | €5,908 | €9,924 | +€4,016 | +68.0% |
| Tangible fixed assets | 22/27 | €5,908 | €9,924 | +€4,016 | +68.0% |
| Plant, machinery and equipment | 23 | €5,908 | €9,924 | +€4,016 | +68.0% |
| Current assets | 29/58 | €27,208 | €75,583 | +€48,376 | +178% |
| Amounts receivable within one year | 40/41 | €7,731 | €536 | -€7,195 | -93.1% |
| Trade receivables | 40 | €7,731 | €536 | -€7,195 | -93.1% |
| Cash at bank and in hand | 54/58 | €19,476 | €75,047 | +€55,571 | +285% |
| Total equity and liabilities | 10/49 | €33,116 | €85,508 | +€52,392 | +158% |
| Equity | 10/15 | €9,034 | €37,842 | +€28,808 | +319% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €8,007 | €36,815 | +€28,808 | +360% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €7,857 | €36,665 | +€28,808 | +367% |
| Profit (loss) carried forward | 14 | -€473 | -€473 | = | 0.0% |
| Amounts payable | 17/49 | €24,082 | €47,666 | +€23,584 | +97.9% |
| Amounts payable within one year | 42/48 | €24,082 | €47,666 | +€23,584 | +97.9% |
| Trade debts | 44 | €125 | €1,216 | +€1,091 | +875% |
| Suppliers | 440/4 | €125 | €1,216 | +€1,091 | +875% |
| Taxes, remuneration and social security | 45 | €260 | €13,400 | +€13,140 | +5,054% |
| Taxes | 450/3 | €260 | €13,400 | +€13,140 | +5,054% |
| Other amounts payable | 47/48 | €23,697 | €33,050 | +€9,353 | +39.5% |
| Remuneration, social security and pensions | 62 | €1,760 | €1,760 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €1,522 | +€793 | +109% |
| Gross operating margin | 9900 | €2,322 | €45,537 | +€43,214 | +1,861% |
| Operating profit (loss) | 9901 | -€167 | €42,254 | +€42,421 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€213 | €42,208 | +€42,421 | |
| Income taxes | 67/77 | €260 | €13,400 | +€13,140 | +5,054% |
| Profit (loss) for the period | 9904 | -€473 | €28,808 | +€29,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€473 | €28,808 | +€29,281 |
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 15 October 2026 via checked.be.