WIMA: 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.
WIMA
Largest movements
- Receivables within one year +€3,459
up €3,459 (+127.9%), from €2,705 to €6,164
of which Trade receivables: +€2,403
- Stocks and contracts -€2,790
down €2,790 (-5.0%), from €55,822 to €53,032
- Other debts +€12,224
up €12,224 (+2.8%), from €437,360 to €449,584
- Profit (loss) carried forward -€10,127
down €10,127 (-2.5%), from -€407,272 to -€417,399
- Trade debts -€1,407
down €1,407 (-23.6%), from €5,966 to €4,559
- Gross operating margin +€3,545
up €3,545 (+27.3%), from -€12,967 to -€9,422
- Other operating charges -€498
down €498 (-45.9%), from €1,085 to €587
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 | €64,937 | €65,627 | +€690 | +1.1% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €64,887 | €65,577 | +€690 | +1.1% |
| Stocks and contracts in progress | 3 | €55,822 | €53,032 | -€2,790 | -5.0% |
| Stocks | 30/36 | €55,822 | €53,032 | -€2,790 | -5.0% |
| Amounts receivable within one year | 40/41 | €2,705 | €6,164 | +€3,459 | +127.9% |
| Trade receivables | 40 | - | €2,403 | +€2,403 | |
| Other amounts receivable | 41 | €2,705 | €3,761 | +€1,056 | +39.0% |
| Cash at bank and in hand | 54/58 | €5,925 | €5,926 | +€1 | 0.0% |
| Deferred charges and accrued income | 490/1 | €435 | €455 | +€20 | +4.6% |
| Total equity and liabilities | 10/49 | €64,937 | €65,627 | +€690 | +1.1% |
| Equity | 10/15 | -€381,016 | -€391,143 | -€10,127 | -2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,664 | €7,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,805 | €5,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€407,272 | -€417,399 | -€10,127 | -2.5% |
| Amounts payable | 17/49 | €445,953 | €456,770 | +€10,817 | +2.4% |
| Amounts payable within one year | 42/48 | €445,953 | €456,770 | +€10,817 | +2.4% |
| Trade debts | 44 | €5,966 | €4,559 | -€1,407 | -23.6% |
| Suppliers | 440/4 | €5,966 | €4,559 | -€1,407 | -23.6% |
| Advances received on contracts in progress | 46 | €2,627 | €2,627 | = | 0.0% |
| Other amounts payable | 47/48 | €437,360 | €449,584 | +€12,224 | +2.8% |
| Other operating charges | 640/8 | €1,085 | €587 | -€498 | -45.9% |
| Gross operating margin | 9900 | -€12,967 | -€9,422 | +€3,545 | +27.3% |
| Operating profit (loss) | 9901 | -€14,052 | -€10,009 | +€4,043 | +28.8% |
| Financial charges | 65/66B | €58 | €118 | +€60 | +103.4% |
| Recurring financial charges | 65 | €58 | €118 | +€60 | +103.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,110 | -€10,127 | +€3,983 | +28.2% |
| Profit (loss) for the period | 9904 | -€14,110 | -€10,127 | +€3,983 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,110 | -€10,127 | +€3,983 | +28.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.