WIM DOCX: 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 DOCX
Largest movements
- Current investments +€265,268
new in 2025: €265,268
- Cash -€175,866
down €175,866 (-95.6%), from €184,036 to €8,170
mainly Current investments (-€265,268) and Debts after one year (-€20,548)
- Intangible fixed assets -€25,000
down €25,000 (-25.0%), from €100,000 to €75,000
- Deferred charges and accrued income +€10,551
up €10,551 (+26.8%), from €39,370 to €49,920
- Tangible fixed assets -€8,976
down €8,976 (-11.3%), from €79,460 to €70,484
of which Land and buildings: -€13,173
- Reserves +€85,270
up €85,270 (+17.9%), from €476,765 to €562,035
of which Distributable reserves: +€85,270
- Debts after one year -€20,548
down €20,548 (-16.1%), from €127,874 to €107,327
- Gross operating margin -€317,320
down €317,320 (-58.3%), from €544,343 to €227,023
- Taxes -€84,214
down €84,214 (-69.7%), from €120,820 to €36,606
- Financial income +€10,135
up €10,135 (+93.9%), from €10,798 to €20,932
- Financial charges -€6,185
down €6,185 (-74.0%), from €8,354 to €2,168
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 | €689,962 | €754,595 | +€64,633 | +9.4% |
| Fixed assets | 21/28 | €179,460 | €145,484 | -€33,976 | -18.9% |
| Intangible fixed assets | 21 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Tangible fixed assets | 22/27 | €79,460 | €70,484 | -€8,976 | -11.3% |
| Land and buildings | 22 | €43,922 | €30,749 | -€13,173 | -30.0% |
| Plant, machinery and equipment | 23 | €199 | €3,478 | +€3,278 | +1,644% |
| Furniture and vehicles | 24 | €35,338 | €36,258 | +€920 | +2.6% |
| Current assets | 29/58 | €510,503 | €609,111 | +€98,609 | +19.3% |
| Amounts receivable after more than one year | 29 | €280,000 | €280,000 | = | 0.0% |
| Other amounts receivable | 291 | €280,000 | €280,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,097 | €5,752 | -€1,345 | -19.0% |
| Other amounts receivable | 41 | €7,097 | €5,752 | -€1,345 | -19.0% |
| Current investments | 50/53 | - | €265,268 | +€265,268 | |
| Cash at bank and in hand | 54/58 | €184,036 | €8,170 | -€175,866 | -95.6% |
| Deferred charges and accrued income | 490/1 | €39,370 | €49,920 | +€10,551 | +26.8% |
| Total equity and liabilities | 10/49 | €689,962 | €754,595 | +€64,633 | +9.4% |
| Equity | 10/15 | €498,504 | €583,777 | +€85,273 | +17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €476,765 | €562,035 | +€85,270 | +17.9% |
| Tax-exempt reserves | 132 | €5,495 | €5,495 | = | 0.0% |
| Distributable reserves | 133 | €471,270 | €556,540 | +€85,270 | +18.1% |
| Profit (loss) carried forward | 14 | €3,139 | €3,142 | +€3 | +0.1% |
| Amounts payable | 17/49 | €191,458 | €170,818 | -€20,640 | -10.8% |
| Amounts payable after more than one year | 17 | €127,874 | €107,327 | -€20,548 | -16.1% |
| Financial debts | 170/4 | €127,874 | €107,327 | -€20,548 | -16.1% |
| Amounts payable within one year | 42/48 | €57,664 | €58,418 | +€754 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €20,252 | €20,548 | +€296 | +1.5% |
| Trade debts | 44 | €493 | €1,577 | +€1,084 | +220% |
| Suppliers | 440/4 | €493 | €1,577 | +€1,084 | +220% |
| Taxes, remuneration and social security | 45 | €32,874 | €33,083 | +€210 | +0.6% |
| Taxes | 450/3 | €24,975 | €24,975 | = | 0.0% |
| Remuneration and social security | 454/9 | €7,899 | €8,108 | +€210 | +2.7% |
| Other amounts payable | 47/48 | €4,045 | €3,210 | -€836 | -20.7% |
| Accrued charges and deferred income | 492/3 | €5,920 | €5,074 | -€846 | -14.3% |
| Non-recurring operating income | 76A | €340,000 | - | -€340,000 | |
| Remuneration, social security and pensions | 62 | €73,580 | €72,139 | -€1,441 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,429 | €49,765 | -€664 | -1.3% |
| Other operating charges | 640/8 | €2,167 | €2,004 | -€163 | -7.5% |
| Non-recurring operating charges | 66A | €38,880 | - | -€38,880 | |
| Gross operating margin | 9900 | €544,343 | €227,023 | -€317,320 | -58.3% |
| Operating profit (loss) | 9901 | €379,288 | €103,115 | -€276,172 | -72.8% |
| Financial income | 75/76B | €10,798 | €20,932 | +€10,135 | +93.9% |
| Recurring financial income | 75 | €10,798 | €20,932 | +€10,135 | +93.9% |
| Financial charges | 65/66B | €8,354 | €2,168 | -€6,185 | -74.0% |
| Recurring financial charges | 65 | €8,354 | €2,168 | -€6,185 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €381,731 | €121,879 | -€259,852 | -68.1% |
| Income taxes | 67/77 | €120,820 | €36,606 | -€84,214 | -69.7% |
| Profit (loss) for the period | 9904 | €260,911 | €85,273 | -€175,638 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €260,911 | €85,273 | -€175,638 | -67.3% |
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 16 October 2026 via checked.be.