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
- Tangible fixed assets +€5,041
up €5,041 (+82.4%), from €6,119 to €11,160
of which Furniture and vehicles: +€3,391
- Receivables within one year -€3,313
down €3,313 (-24.5%), from €13,548 to €10,235
of which Trade receivables: -€4,488
- Deferred charges and accrued income +€937
up €937 (+109.1%), from €859 to €1,797
- Other debts -€5,695
down €5,695 (-63.0%), from €9,042 to €3,347
- Reserves +€4,252
up €4,252 (+16.0%), from €26,600 to €30,852
- Current portion of long-term debt +€3,492
up €3,492 (+159.8%), from €2,185 to €5,676
- Short-term financial debts -€1,258
down €1,258 (-100.0%), from €1,258 to €0
- Trade debts +€1,068
up €1,068 (+188.8%), from €565 to €1,633
- Gross operating margin -€7,154
down €7,154 (-29.8%), from €23,977 to €16,823
- Depreciation +€1,407
up €1,407 (+23.1%), from €6,081 to €7,488
- Taxes -€762
down €762 (-23.1%), from €3,295 to €2,533
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 | €61,713 | €64,553 | +€2,841 | +4.6% |
| Fixed assets | 21/28 | €6,119 | €11,160 | +€5,041 | +82.4% |
| Tangible fixed assets | 22/27 | €6,119 | €11,160 | +€5,041 | +82.4% |
| Plant, machinery and equipment | 23 | €1,915 | €3,564 | +€1,649 | +86.1% |
| Furniture and vehicles | 24 | €4,204 | €7,595 | +€3,391 | +80.7% |
| Current assets | 29/58 | €55,593 | €53,394 | -€2,200 | -4.0% |
| Amounts receivable within one year | 40/41 | €13,548 | €10,235 | -€3,313 | -24.5% |
| Trade receivables | 40 | €13,123 | €8,635 | -€4,488 | -34.2% |
| Other amounts receivable | 41 | €425 | €1,600 | +€1,175 | +276.4% |
| Cash at bank and in hand | 54/58 | €41,186 | €41,362 | +€176 | +0.4% |
| Deferred charges and accrued income | 490/1 | €859 | €1,797 | +€937 | +109.1% |
| Total equity and liabilities | 10/49 | €61,713 | €64,553 | +€2,841 | +4.6% |
| Equity | 10/15 | €45,192 | €49,444 | +€4,252 | +9.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,600 | €30,852 | +€4,252 | +16.0% |
| Distributable reserves | 133 | €26,600 | €30,852 | +€4,252 | +16.0% |
| Amounts payable | 17/49 | €16,520 | €15,109 | -€1,411 | -8.5% |
| Amounts payable after more than one year | 17 | €1,285 | €2,088 | +€803 | +62.5% |
| Financial debts | 170/4 | €1,285 | €2,088 | +€803 | +62.5% |
| Amounts payable within one year | 42/48 | €15,235 | €13,021 | -€2,214 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €2,185 | €5,676 | +€3,492 | +159.8% |
| Financial debts | 43 | €1,258 | €0 | -€1,258 | -100.0% |
| Credit institutions | 430/8 | €1,258 | €0 | -€1,258 | -100.0% |
| Trade debts | 44 | €565 | €1,633 | +€1,068 | +188.8% |
| Suppliers | 440/4 | €565 | €1,633 | +€1,068 | +188.8% |
| Taxes, remuneration and social security | 45 | €2,186 | €2,365 | +€179 | +8.2% |
| Taxes | 450/3 | €2,186 | €2,365 | +€179 | +8.2% |
| Other amounts payable | 47/48 | €9,042 | €3,347 | -€5,695 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,081 | €7,488 | +€1,407 | +23.1% |
| Other operating charges | 640/8 | €1,534 | €1,695 | +€161 | +10.5% |
| Gross operating margin | 9900 | €23,977 | €16,823 | -€7,154 | -29.8% |
| Operating profit (loss) | 9901 | €16,362 | €7,640 | -€8,722 | -53.3% |
| Financial income | 75/76B | €5 | €13 | +€7 | +138.9% |
| Recurring financial income | 75 | €5 | €13 | +€7 | +138.9% |
| Financial charges | 65/66B | €830 | €868 | +€38 | +4.6% |
| Recurring financial charges | 65 | €830 | €868 | +€38 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €15,537 | €6,785 | -€8,753 | -56.3% |
| Income taxes | 67/77 | €3,295 | €2,533 | -€762 | -23.1% |
| Profit (loss) for the period | 9904 | €12,242 | €4,252 | -€7,991 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,242 | €4,252 | -€7,991 | -65.3% |
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 4 October 2026 via checked.be.