Wim IT: 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.
Wim IT
Largest movements
- Cash +€26,365
up €26,365 (+26.7%), from €98,574 to €124,938
mainly Net result for the year (+€36,961) and Other debts (+€36,589)
- Tangible fixed assets -€6,627
down €6,627 (-57.2%), from €11,589 to €4,962
of which Leasing and similar rights: -€9,602
- Receivables within one year +€2,709
up €2,709 (+18.4%), from €14,745 to €17,454
of which Trade receivables: +€3,377
- Deferred charges and accrued income +€2,474
up €2,474 (+943.7%), from €262 to €2,736
- Other debts +€36,589
up €36,589 (+921.1%), from €3,972 to €40,562
- Profit (loss) carried forward -€25,645
down €25,645 (-100.0%), from €25,645 to €0
- Tax, wage and social debts +€13,742
up €13,742 (+430.1%), from €3,195 to €16,936
- Trade debts +€2,153
up €2,153 (+120.8%), from €1,782 to €3,935
- Current portion of long-term debt -€1,884
down €1,884 (-100.0%), from €1,884 to €0
- Gross operating margin +€15,961
up €15,961 (+34.6%), from €46,086 to €62,047
- Taxes +€7,178
up €7,178 (+104.8%), from €6,847 to €14,025
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 | €125,170 | €150,091 | +€24,921 | +19.9% |
| Fixed assets | 21/28 | €11,589 | €4,962 | -€6,627 | -57.2% |
| Tangible fixed assets | 22/27 | €11,589 | €4,962 | -€6,627 | -57.2% |
| Plant, machinery and equipment | 23 | - | €3,500 | +€3,500 | |
| Furniture and vehicles | 24 | €1,987 | €1,462 | -€525 | -26.4% |
| Leasing and similar rights | 25 | €9,602 | €0 | -€9,602 | -100.0% |
| Current assets | 29/58 | €113,581 | €145,129 | +€31,548 | +27.8% |
| Amounts receivable within one year | 40/41 | €14,745 | €17,454 | +€2,709 | +18.4% |
| Trade receivables | 40 | €14,077 | €17,454 | +€3,377 | +24.0% |
| Other amounts receivable | 41 | €669 | €0 | -€669 | -100.0% |
| Cash at bank and in hand | 54/58 | €98,574 | €124,938 | +€26,365 | +26.7% |
| Deferred charges and accrued income | 490/1 | €262 | €2,736 | +€2,474 | +943.7% |
| Total equity and liabilities | 10/49 | €125,170 | €150,091 | +€24,921 | +19.9% |
| Equity | 10/15 | €114,063 | €88,418 | -€25,645 | -22.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €86,418 | €86,418 | = | 0.0% |
| Distributable reserves | 133 | €86,418 | €86,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,645 | €0 | -€25,645 | -100.0% |
| Amounts payable | 17/49 | €11,107 | €61,673 | +€50,566 | +455.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,833 | €61,433 | +€50,600 | +467.1% |
| Current portion of amounts payable after more than one year | 42 | €1,884 | €0 | -€1,884 | -100.0% |
| Trade debts | 44 | €1,782 | €3,935 | +€2,153 | +120.8% |
| Suppliers | 440/4 | €1,782 | €3,935 | +€2,153 | +120.8% |
| Taxes, remuneration and social security | 45 | €3,195 | €16,936 | +€13,742 | +430.1% |
| Taxes | 450/3 | €3,195 | €16,936 | +€13,742 | +430.1% |
| Other amounts payable | 47/48 | €3,972 | €40,562 | +€36,589 | +921.1% |
| Accrued charges and deferred income | 492/3 | €273 | €240 | -€34 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,463 | €10,195 | -€269 | -2.6% |
| Other operating charges | 640/8 | €568 | €585 | +€18 | +3.2% |
| Non-recurring operating charges | 66A | €1,027 | €0 | -€1,027 | -100.0% |
| Gross operating margin | 9900 | €46,086 | €62,047 | +€15,961 | +34.6% |
| Operating profit (loss) | 9901 | €34,028 | €51,267 | +€17,238 | +50.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €736 | €280 | -€456 | -62.0% |
| Recurring financial charges | 65 | €736 | €280 | -€456 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €33,292 | €50,986 | +€17,694 | +53.1% |
| Income taxes | 67/77 | €6,847 | €14,025 | +€7,178 | +104.8% |
| Profit (loss) for the period | 9904 | €26,445 | €36,961 | +€10,516 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,445 | €36,961 | +€10,516 | +39.8% |
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 8 October 2026 via checked.be.