WIM PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year +€109,097
up €109,097 (+841.7%), from €12,961 to €122,058
of which Other amounts receivable: +€107,450
- Cash -€57,592
down €57,592 (-56.6%), from €101,761 to €44,169
mainly Receivables within one year (-€109,097) and Investment in fixed assets (net) (-€24,200)
- Tangible fixed assets +€20,885
new in 2025: €20,885
- Reserves +€71,094
up €71,094 (+82.4%), from €86,322 to €157,416
- Tax, wage and social debts +€2,158
up €2,158 (+8.6%), from €25,144 to €27,303
- Gross operating margin +€12,255
up €12,255 (+14.9%), from €82,279 to €94,534
- Depreciation +€3,315
new in 2025: €3,315
- Taxes +€1,916
up €1,916 (+11.3%), from €16,944 to €18,859
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 | €114,722 | €187,275 | +€72,553 | +63.2% |
| Fixed assets | 21/28 | - | €20,885 | +€20,885 | |
| Tangible fixed assets | 22/27 | - | €20,885 | +€20,885 | |
| Furniture and vehicles | 24 | - | €20,885 | +€20,885 | |
| Current assets | 29/58 | €114,722 | €166,390 | +€51,668 | +45.0% |
| Amounts receivable within one year | 40/41 | €12,961 | €122,058 | +€109,097 | +841.7% |
| Trade receivables | 40 | €12,961 | €14,608 | +€1,647 | +12.7% |
| Other amounts receivable | 41 | - | €107,450 | +€107,450 | |
| Cash at bank and in hand | 54/58 | €101,761 | €44,169 | -€57,592 | -56.6% |
| Deferred charges and accrued income | 490/1 | - | €163 | +€163 | |
| Total equity and liabilities | 10/49 | €114,722 | €187,275 | +€72,553 | +63.2% |
| Equity | 10/15 | €88,822 | €159,916 | +€71,094 | +80.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €86,322 | €157,416 | +€71,094 | +82.4% |
| Distributable reserves | 133 | €86,322 | €157,416 | +€71,094 | +82.4% |
| Amounts payable | 17/49 | €25,900 | €27,359 | +€1,459 | +5.6% |
| Amounts payable within one year | 42/48 | €25,740 | €27,359 | +€1,619 | +6.3% |
| Trade debts | 44 | €596 | €56 | -€539 | -90.5% |
| Suppliers | 440/4 | €596 | €56 | -€539 | -90.5% |
| Taxes, remuneration and social security | 45 | €25,144 | €27,303 | +€2,158 | +8.6% |
| Taxes | 450/3 | €25,144 | €27,303 | +€2,158 | +8.6% |
| Accrued charges and deferred income | 492/3 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,315 | +€3,315 | |
| Other operating charges | 640/8 | - | €515 | +€515 | |
| Gross operating margin | 9900 | €82,279 | €94,534 | +€12,255 | +14.9% |
| Operating profit (loss) | 9901 | €82,279 | €90,704 | +€8,424 | +10.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €963 | €750 | -€213 | -22.1% |
| Recurring financial charges | 65 | €963 | €750 | -€213 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €81,316 | €89,953 | +€8,637 | +10.6% |
| Income taxes | 67/77 | €16,944 | €18,859 | +€1,916 | +11.3% |
| Profit (loss) for the period | 9904 | €64,372 | €71,094 | +€6,722 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,372 | €71,094 | +€6,722 | +10.4% |
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 6 October 2026 via checked.be.