Wim Pets: 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 Pets
Largest movements
- Current investments -€250,000
down €250,000 (-71.4%), from €350,000 to €100,000
- Cash +€107,427
up €107,427 (+19.7%), from €545,234 to €652,660
mainly Current investments (+€250,000) and Net result for the year (+€54,712)
- Reserves -€186,528
down €186,528 (-20.9%), from €890,975 to €704,447
- Other debts +€42,809
up €42,809 (+479%), from €8,944 to €51,753
- Gross operating margin -€243,759
down €243,759 (-77.5%), from €314,430 to €70,671
- Taxes -€19,399
down €19,399 (-47.2%), from €41,101 to €21,702
- Financial income +€9,555
up €9,555 (+179%), from €5,328 to €14,883
- Depreciation +€3,183
up €3,183 (+64.7%), from €4,921 to €8,104
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 | €943,162 | €796,866 | -€146,296 | -15.5% |
| Fixed assets | 21/28 | €33,690 | €28,700 | -€4,990 | -14.8% |
| Tangible fixed assets | 22/27 | €33,460 | €28,470 | -€4,990 | -14.9% |
| Furniture and vehicles | 24 | €33,460 | €28,470 | -€4,990 | -14.9% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €909,471 | €768,165 | -€141,306 | -15.5% |
| Amounts receivable within one year | 40/41 | €13,695 | €14,591 | +€896 | +6.5% |
| Trade receivables | 40 | €13,695 | €14,591 | +€896 | +6.5% |
| Current investments | 50/53 | €350,000 | €100,000 | -€250,000 | -71.4% |
| Cash at bank and in hand | 54/58 | €545,234 | €652,660 | +€107,427 | +19.7% |
| Deferred charges and accrued income | 490/1 | €543 | €915 | +€371 | +68.4% |
| Total equity and liabilities | 10/49 | €943,162 | €796,866 | -€146,296 | -15.5% |
| Equity | 10/15 | €903,375 | €716,847 | -€186,528 | -20.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €890,975 | €704,447 | -€186,528 | -20.9% |
| Distributable reserves | 133 | €890,975 | €704,447 | -€186,528 | -20.9% |
| Amounts payable | 17/49 | €39,787 | €80,019 | +€40,232 | +101% |
| Amounts payable within one year | 42/48 | €39,787 | €80,019 | +€40,232 | +101% |
| Financial debts | 43 | €4,500 | €4,500 | = | 0.0% |
| Other loans | 439 | €4,500 | €4,500 | = | 0.0% |
| Trade debts | 44 | €90 | €79 | -€12 | -12.8% |
| Suppliers | 440/4 | €90 | €79 | -€12 | -12.8% |
| Taxes, remuneration and social security | 45 | €26,253 | €23,687 | -€2,566 | -9.8% |
| Taxes | 450/3 | €26,253 | €23,687 | -€2,566 | -9.8% |
| Other amounts payable | 47/48 | €8,944 | €51,753 | +€42,809 | +479% |
| Non-recurring operating income | 76A | €249,678 | - | -€249,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,921 | €8,104 | +€3,183 | +64.7% |
| Other operating charges | 640/8 | €747 | €845 | +€99 | +13.2% |
| Gross operating margin | 9900 | €314,430 | €70,671 | -€243,759 | -77.5% |
| Operating profit (loss) | 9901 | €308,762 | €61,722 | -€247,040 | -80.0% |
| Financial income | 75/76B | €5,328 | €14,883 | +€9,555 | +179% |
| Recurring financial income | 75 | €5,328 | €14,883 | +€9,555 | +179% |
| Financial charges | 65/66B | €518 | €191 | -€327 | -63.1% |
| Recurring financial charges | 65 | €518 | €191 | -€327 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €313,573 | €76,414 | -€237,158 | -75.6% |
| Income taxes | 67/77 | €41,101 | €21,702 | -€19,399 | -47.2% |
| Profit (loss) for the period | 9904 | €272,472 | €54,712 | -€217,760 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €272,472 | €54,712 | -€217,760 | -79.9% |
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 17 October 2026 via checked.be.