WIM.TERIOR: what changed
WIM.TERIOR
Largest movements
- Tangible fixed assets -€21,096
down €21,096 (-26.7%), from €78,913 to €57,817
of which Furniture and vehicles: -€17,276
- Current investments +€20,000
up €20,000 (+33.3%), from €60,000 to €80,000
- Cash +€15,020
up €15,020 (+105%), from €14,255 to €29,276
mainly Depreciation (+€23,489) and Net result for the year (+€10,606)
- Receivables within one year -€10,311
down €10,311 (-49.1%), from €21,017 to €10,706
of which Trade receivables: -€14,983
- Reserves +€10,606
up €10,606 (+9.8%), from €108,386 to €118,993
- Trade debts -€3,525
down €3,525 (-86.5%), from €4,072 to €548
- Other debts -€2,004
down €2,004 (-3.9%), from €52,052 to €50,048
- Gross operating margin +€18,401
up €18,401 (+103%), from €17,913 to €36,314
- Depreciation -€5,770
down €5,770 (-19.7%), from €29,259 to €23,489
- Taxes +€1,389
up €1,389 (+1,719%), from €81 to €1,469
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,888 | €179,575 | +€3,688 | +2.1% |
| Fixed assets | 21/28 | €78,913 | €57,817 | -€21,096 | -26.7% |
| Tangible fixed assets | 22/27 | €78,913 | €57,817 | -€21,096 | -26.7% |
| Plant, machinery and equipment | 23 | €10,657 | €6,838 | -€3,820 | -35.8% |
| Furniture and vehicles | 24 | €68,256 | €50,979 | -€17,276 | -25.3% |
| Current assets | 29/58 | €96,975 | €121,759 | +€24,784 | +25.6% |
| Amounts receivable within one year | 40/41 | €21,017 | €10,706 | -€10,311 | -49.1% |
| Trade receivables | 40 | €14,983 | - | -€14,983 | |
| Other amounts receivable | 41 | €6,034 | €10,706 | +€4,672 | +77.4% |
| Current investments | 50/53 | €60,000 | €80,000 | +€20,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €14,255 | €29,276 | +€15,020 | +105% |
| Deferred charges and accrued income | 490/1 | €1,703 | €1,777 | +€75 | +4.4% |
| Total equity and liabilities | 10/49 | €175,888 | €179,575 | +€3,688 | +2.1% |
| Equity | 10/15 | €114,586 | €125,193 | +€10,606 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,386 | €118,993 | +€10,606 | +9.8% |
| Distributable reserves | 133 | €108,386 | €118,993 | +€10,606 | +9.8% |
| Amounts payable | 17/49 | €61,301 | €54,383 | -€6,919 | -11.3% |
| Amounts payable within one year | 42/48 | €61,301 | €54,383 | -€6,919 | -11.3% |
| Trade debts | 44 | €4,072 | €548 | -€3,525 | -86.5% |
| Suppliers | 440/4 | €4,072 | €548 | -€3,525 | -86.5% |
| Taxes, remuneration and social security | 45 | €5,177 | €3,787 | -€1,390 | -26.9% |
| Taxes | 450/3 | €5,177 | €3,787 | -€1,390 | -26.9% |
| Other amounts payable | 47/48 | €52,052 | €50,048 | -€2,004 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,259 | €23,489 | -€5,770 | -19.7% |
| Other operating charges | 640/8 | €910 | €1,096 | +€186 | +20.5% |
| Gross operating margin | 9900 | €17,913 | €36,314 | +€18,401 | +103% |
| Operating profit (loss) | 9901 | -€12,256 | €11,728 | +€23,984 | |
| Financial income | 75/76B | €303 | €551 | +€248 | +81.9% |
| Recurring financial income | 75 | €303 | €551 | +€248 | +81.9% |
| Financial charges | 65/66B | €69 | €204 | +€135 | +196% |
| Recurring financial charges | 65 | €69 | €204 | +€135 | +196% |
| Profit (loss) for the period before taxes | 9903 | -€12,022 | €12,076 | +€24,098 | |
| Income taxes | 67/77 | €81 | €1,469 | +€1,389 | +1,719% |
| Profit (loss) for the period | 9904 | -€12,102 | €10,606 | +€22,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,102 | €10,606 | +€22,709 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.