WIM CONSULTING: 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 CONSULTING
Largest movements
- Cash +€63,357
up €63,357 (+41.1%), from €153,980 to €217,337
mainly Net result for the year (+€69,474) and Other debts (+€47,708)
- Current investments +€15,750
up €15,750 (+19.6%), from €80,155 to €95,905
- Tangible fixed assets -€13,769
down €13,769 (-28.6%), from €48,067 to €34,297
of which Furniture and vehicles: -€12,800
- Other debts +€47,708
new in 2025: €47,708
- Reserves +€21,766
up €21,766 (+7.5%), from €291,011 to €312,777
- Gross operating margin +€3,780
up €3,780 (+3.7%), from €103,147 to €106,928
- Financial income +€1,740
up €1,740 (+86.5%), from €2,011 to €3,751
- Taxes +€1,398
up €1,398 (+5.6%), from €24,820 to €26,218
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 | €316,892 | €385,998 | +€69,106 | +21.8% |
| Fixed assets | 21/28 | €48,517 | €34,747 | -€13,769 | -28.4% |
| Tangible fixed assets | 22/27 | €48,067 | €34,297 | -€13,769 | -28.6% |
| Plant, machinery and equipment | 23 | €2,842 | €1,873 | -€969 | -34.1% |
| Furniture and vehicles | 24 | €45,225 | €32,425 | -€12,800 | -28.3% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €268,375 | €351,251 | +€82,876 | +30.9% |
| Amounts receivable within one year | 40/41 | €31,909 | €34,280 | +€2,371 | +7.4% |
| Trade receivables | 40 | €18,058 | €19,348 | +€1,290 | +7.1% |
| Other amounts receivable | 41 | €13,851 | €14,932 | +€1,081 | +7.8% |
| Current investments | 50/53 | €80,155 | €95,905 | +€15,750 | +19.6% |
| Cash at bank and in hand | 54/58 | €153,980 | €217,337 | +€63,357 | +41.1% |
| Deferred charges and accrued income | 490/1 | €2,331 | €3,729 | +€1,398 | +60.0% |
| Total equity and liabilities | 10/49 | €316,892 | €385,998 | +€69,106 | +21.8% |
| Equity | 10/15 | €303,411 | €325,177 | +€21,766 | +7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €291,011 | €312,777 | +€21,766 | +7.5% |
| Distributable reserves | 133 | €291,011 | €312,777 | +€21,766 | +7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,481 | €60,821 | +€47,340 | +351% |
| Amounts payable within one year | 42/48 | €13,481 | €60,821 | +€47,340 | +351% |
| Financial debts | 43 | - | €624 | +€624 | |
| Credit institutions | 430/8 | - | €624 | +€624 | |
| Trade debts | 44 | €2,012 | €160 | -€1,852 | -92.0% |
| Suppliers | 440/4 | €2,012 | €160 | -€1,852 | -92.0% |
| Taxes, remuneration and social security | 45 | €11,469 | €12,329 | +€860 | +7.5% |
| Taxes | 450/3 | €11,469 | €12,329 | +€860 | +7.5% |
| Other amounts payable | 47/48 | - | €47,708 | +€47,708 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,151 | €14,471 | -€680 | -4.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €103,147 | €106,928 | +€3,780 | +3.7% |
| Operating profit (loss) | 9901 | €87,609 | €92,057 | +€4,448 | +5.1% |
| Financial income | 75/76B | €2,011 | €3,751 | +€1,740 | +86.5% |
| Recurring financial income | 75 | €2,011 | €3,751 | +€1,740 | +86.5% |
| Financial charges | 65/66B | €84 | €115 | +€31 | +36.6% |
| Recurring financial charges | 65 | €84 | €115 | +€31 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €89,536 | €95,693 | +€6,157 | +6.9% |
| Income taxes | 67/77 | €24,820 | €26,218 | +€1,398 | +5.6% |
| Profit (loss) for the period | 9904 | €64,716 | €69,474 | +€4,759 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,716 | €69,474 | +€4,759 | +7.4% |
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 26 October 2026 via checked.be.