WIMA: 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.
WIMA
Largest movements
- Cash -€135,844
down €135,844 (-98.1%), from €138,405 to €2,561
mainly Receivables within one year (-€110,902) and Tax, wage and social debts (-€20,006)
- Receivables within one year +€110,902
new in 2025: €110,902
- Tax, wage and social debts -€20,006
no longer reported in 2025 (was €20,006)
- Reserves -€2,776
down €2,776 (-5.2%), from €53,775 to €50,999
- Trade debts -€2,159
down €2,159 (-81.5%), from €2,650 to €491
- Financial income +€1,056
new in 2025: €1,056
- Gross operating margin -€1,022
down €1,022 (-46.4%), from -€2,201 to -€3,223
- Other operating charges +€62
up €62 (+13.9%), from €449 to €512
- Financial charges +€57
up €57 (+139.6%), from €41 to €97
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 | €138,405 | €113,463 | -€24,942 | -18.0% |
| Current assets | 29/58 | €138,405 | €113,463 | -€24,942 | -18.0% |
| Amounts receivable within one year | 40/41 | - | €110,902 | +€110,902 | |
| Other amounts receivable | 41 | - | €110,902 | +€110,902 | |
| Cash at bank and in hand | 54/58 | €138,405 | €2,561 | -€135,844 | -98.1% |
| Total equity and liabilities | 10/49 | €138,405 | €113,463 | -€24,942 | -18.0% |
| Equity | 10/15 | €115,748 | €112,972 | -€2,776 | -2.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €53,775 | €50,999 | -€2,776 | -5.2% |
| Distributable reserves | 133 | €53,775 | €50,999 | -€2,776 | -5.2% |
| Amounts payable | 17/49 | €22,657 | €491 | -€22,166 | -97.8% |
| Amounts payable within one year | 42/48 | €22,657 | €491 | -€22,166 | -97.8% |
| Trade debts | 44 | €2,650 | €491 | -€2,159 | -81.5% |
| Suppliers | 440/4 | €2,650 | €491 | -€2,159 | -81.5% |
| Taxes, remuneration and social security | 45 | €20,006 | - | -€20,006 | |
| Taxes | 450/3 | €20,006 | - | -€20,006 | |
| Other operating charges | 640/8 | €449 | €512 | +€62 | +13.9% |
| Gross operating margin | 9900 | -€2,201 | -€3,223 | -€1,022 | -46.4% |
| Operating profit (loss) | 9901 | -€2,650 | -€3,735 | -€1,084 | -40.9% |
| Financial income | 75/76B | - | €1,056 | +€1,056 | |
| Recurring financial income | 75 | - | €1,056 | +€1,056 | |
| Financial charges | 65/66B | €41 | €97 | +€57 | +139.6% |
| Recurring financial charges | 65 | €41 | €97 | +€57 | +139.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,691 | -€2,776 | -€85 | -3.2% |
| Profit (loss) for the period | 9904 | -€2,691 | -€2,776 | -€85 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,691 | -€2,776 | -€85 | -3.2% |
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 9 October 2026 via checked.be.