Wim Rymen: 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 Rymen
Largest movements
- Current investments -€226,115
down €226,115 (-100.0%), from €226,115 to €0
- Cash +€196,491
up €196,491 (+186.5%), from €105,344 to €301,835
mainly Net result for the year (+€389,665) and Other debts (+€250,041)
- Receivables within one year +€82,988
up €82,988 (+61.8%), from €134,389 to €217,378
of which Trade receivables: +€83,860
- Tangible fixed assets +€25,034
up €25,034 (+716.6%), from €3,494 to €28,528
of which Other tangible fixed assets: +€25,340
- Reserves -€306,865
down €306,865 (-100.0%), from €306,865 to €0
- Other debts +€250,041
up €250,041 (+94.8%), from €263,839 to €513,880
- Tax, wage and social debts +€136,155
up €136,155 (+191.3%), from €71,187 to €207,343
of which Taxes: +€136,155
- Gross operating margin +€88,789
up €88,789 (+22.1%), from €401,453 to €490,242
- Taxes +€24,041
up €24,041 (+24.8%), from €97,038 to €121,079
- Financial income +€18,872
up €18,872 (+283.8%), from €6,650 to €25,523
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 | €664,214 | €743,315 | +€79,101 | +11.9% |
| Fixed assets | 21/28 | €3,494 | €28,528 | +€25,034 | +716.6% |
| Tangible fixed assets | 22/27 | €3,494 | €28,528 | +€25,034 | +716.6% |
| Plant, machinery and equipment | 23 | €849 | €456 | -€393 | -46.3% |
| Furniture and vehicles | 24 | €173 | €260 | +€87 | +50.5% |
| Other tangible fixed assets | 26 | €2,472 | €27,812 | +€25,340 | +1025.1% |
| Current assets | 29/58 | €660,720 | €714,787 | +€54,067 | +8.2% |
| Amounts receivable after more than one year | 29 | €190,000 | €190,000 | = | 0.0% |
| Other amounts receivable | 291 | €190,000 | €190,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,389 | €217,378 | +€82,988 | +61.8% |
| Trade receivables | 40 | €132,968 | €216,827 | +€83,860 | +63.1% |
| Other amounts receivable | 41 | €1,422 | €550 | -€871 | -61.3% |
| Current investments | 50/53 | €226,115 | €0 | -€226,115 | -100.0% |
| Cash at bank and in hand | 54/58 | €105,344 | €301,835 | +€196,491 | +186.5% |
| Deferred charges and accrued income | 490/1 | €4,872 | €5,575 | +€702 | +14.4% |
| Total equity and liabilities | 10/49 | €664,214 | €743,315 | +€79,101 | +11.9% |
| Equity | 10/15 | €325,415 | €18,550 | -€306,865 | -94.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €306,865 | €0 | -€306,865 | -100.0% |
| Distributable reserves | 133 | €306,865 | €0 | -€306,865 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €338,799 | €724,765 | +€385,966 | +113.9% |
| Amounts payable within one year | 42/48 | €336,799 | €722,765 | +€385,966 | +114.6% |
| Trade debts | 44 | €1,772 | €1,542 | -€230 | -13.0% |
| Suppliers | 440/4 | €1,772 | €1,542 | -€230 | -13.0% |
| Taxes, remuneration and social security | 45 | €71,187 | €207,343 | +€136,155 | +191.3% |
| Taxes | 450/3 | €71,187 | €207,343 | +€136,155 | +191.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €263,839 | €513,880 | +€250,041 | +94.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,037 | €1,492 | +€455 | +43.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €86 | +€86 | |
| Gross operating margin | 9900 | €401,453 | €490,242 | +€88,789 | +22.1% |
| Operating profit (loss) | 9901 | €400,029 | €488,264 | +€88,235 | +22.1% |
| Financial income | 75/76B | €6,650 | €25,523 | +€18,872 | +283.8% |
| Recurring financial income | 75 | €6,650 | €25,523 | +€18,872 | +283.8% |
| Financial charges | 65/66B | €2,776 | €3,042 | +€267 | +9.6% |
| Recurring financial charges | 65 | €2,776 | €3,042 | +€267 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €403,903 | €510,745 | +€106,841 | +26.5% |
| Income taxes | 67/77 | €97,038 | €121,079 | +€24,041 | +24.8% |
| Profit (loss) for the period | 9904 | €306,865 | €389,665 | +€82,800 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €306,865 | €389,665 | +€82,800 | +27.0% |
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.