WIM REUMERS: 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 REUMERS
Largest movements
- Current investments +€115,000
new in 2025: €115,000
- Cash -€96,151
down €96,151 (-70.4%), from €136,571 to €40,420
mainly Current investments (-€115,000) and Contributions, distributions and other (-€110,525)
- Tangible fixed assets +€4,902
up €4,902 (+51.7%), from €9,480 to €14,382
of which Furniture and vehicles: +€3,398
- Other debts +€11,886
up €11,886 (+14.5%), from €82,061 to €93,947
- Current portion of long-term debt +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€6,769
up €6,769 (+29.8%), from €22,744 to €29,514
of which Taxes: +€6,769
- Trade debts -€2,650
no longer reported in 2025 (was €2,650)
- Gross operating margin +€22,178
up €22,178 (+17.9%), from €124,072 to €146,250
- Taxes +€3,414
up €3,414 (+11.9%), from €28,750 to €32,163
- Financial income -€2,462
down €2,462 (-81.1%), from €3,036 to €575
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 | €167,634 | €191,933 | +€24,299 | +14.5% |
| Fixed assets | 21/28 | €16,029 | €20,359 | +€4,330 | +27.0% |
| Intangible fixed assets | 21 | €1,449 | €877 | -€571 | -39.4% |
| Tangible fixed assets | 22/27 | €9,480 | €14,382 | +€4,902 | +51.7% |
| Land and buildings | 22 | €4,553 | €3,943 | -€610 | -13.4% |
| Plant, machinery and equipment | 23 | €4,927 | €7,040 | +€2,113 | +42.9% |
| Furniture and vehicles | 24 | - | €3,398 | +€3,398 | |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €151,605 | €171,574 | +€19,969 | +13.2% |
| Amounts receivable within one year | 40/41 | €14,900 | €16,154 | +€1,254 | +8.4% |
| Other amounts receivable | 41 | €14,900 | €16,154 | +€1,254 | +8.4% |
| Current investments | 50/53 | - | €115,000 | +€115,000 | |
| Cash at bank and in hand | 54/58 | €136,571 | €40,420 | -€96,151 | -70.4% |
| Deferred charges and accrued income | 490/1 | €134 | - | -€134 | |
| Total equity and liabilities | 10/49 | €167,634 | €191,933 | +€24,299 | +14.5% |
| Equity | 10/15 | €58,472 | €58,472 | = | 0.0% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Reserves | 13 | €56,372 | €56,372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €210 | €210 | = | 0.0% |
| Reserves not available under the articles | 1311 | €210 | €210 | = | 0.0% |
| Distributable reserves | 133 | €56,162 | €56,162 | = | 0.0% |
| Amounts payable | 17/49 | €109,161 | €133,460 | +€24,299 | +22.3% |
| Amounts payable within one year | 42/48 | €109,161 | €133,460 | +€24,299 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Financial debts | 43 | €1,706 | - | -€1,706 | |
| Credit institutions | 430/8 | €1,706 | - | -€1,706 | |
| Trade debts | 44 | €2,650 | - | -€2,650 | |
| Suppliers | 440/4 | €2,650 | - | -€2,650 | |
| Taxes, remuneration and social security | 45 | €22,744 | €29,514 | +€6,769 | +29.8% |
| Taxes | 450/3 | €19,667 | €26,437 | +€6,769 | +34.4% |
| Remuneration and social security | 454/9 | €3,077 | €3,077 | = | 0.0% |
| Other amounts payable | 47/48 | €82,061 | €93,947 | +€11,886 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,108 | €3,744 | +€636 | +20.5% |
| Other operating charges | 640/8 | €783 | - | -€783 | |
| Gross operating margin | 9900 | €124,072 | €146,250 | +€22,178 | +17.9% |
| Operating profit (loss) | 9901 | €120,181 | €142,506 | +€22,325 | +18.6% |
| Financial income | 75/76B | €3,036 | €575 | -€2,462 | -81.1% |
| Recurring financial income | 75 | €3,036 | €575 | -€2,462 | -81.1% |
| Financial charges | 65/66B | €1,316 | €392 | -€924 | -70.2% |
| Recurring financial charges | 65 | €1,316 | €392 | -€924 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €121,901 | €142,689 | +€20,788 | +17.1% |
| Income taxes | 67/77 | €28,750 | €32,163 | +€3,414 | +11.9% |
| Profit (loss) for the period | 9904 | €93,151 | €110,525 | +€17,374 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,151 | €110,525 | +€17,374 | +18.7% |
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 30 October 2026 via checked.be.