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
- Tangible fixed assets -€6,254
down €6,254 (-47.1%), from €13,269 to €7,014
of which Plant, machinery and equipment: -€4,081
- Cash -€537
no longer reported in 2025 (was €537)
mainly Net result for the year (-€14,881) and Tax, wage and social debts (-€10,354)
- Profit (loss) carried forward -€14,881
new in 2025: -€14,881
- Tax, wage and social debts -€10,354
down €10,354 (-92.0%), from €11,250 to €896
- Short-term financial debts +€9,711
new in 2025: €9,711
- Other debts +€9,087
up €9,087 (+242.3%), from €3,750 to €12,837
- Gross operating margin -€14,469
down €14,469, from €6,702 to -€7,767
- Depreciation -€1,080
down €1,080 (-21.9%), from €4,924 to €3,844
- Financial charges +€168
up €168 (+10.2%), from €1,644 to €1,812
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 | €43,658 | €36,945 | -€6,713 | -15.4% |
| Fixed assets | 21/28 | €14,019 | €7,764 | -€6,254 | -44.6% |
| Tangible fixed assets | 22/27 | €13,269 | €7,014 | -€6,254 | -47.1% |
| Plant, machinery and equipment | 23 | €6,736 | €2,656 | -€4,081 | -60.6% |
| Furniture and vehicles | 24 | €3,999 | €2,225 | -€1,774 | -44.4% |
| Other tangible fixed assets | 26 | €2,533 | €2,133 | -€400 | -15.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €29,640 | €29,181 | -€459 | -1.5% |
| Amounts receivable after more than one year | 29 | €18,550 | €18,550 | = | 0.0% |
| Other amounts receivable | 291 | €18,550 | €18,550 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,148 | €2,148 | = | 0.0% |
| Stocks | 30/36 | €2,148 | €2,148 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,333 | €8,407 | +€74 | +0.9% |
| Trade receivables | 40 | €7,795 | €2,527 | -€5,268 | -67.6% |
| Other amounts receivable | 41 | €539 | €5,880 | +€5,342 | +991.3% |
| Cash at bank and in hand | 54/58 | €537 | - | -€537 | |
| Deferred charges and accrued income | 490/1 | €72 | €76 | +€4 | +5.4% |
| Total equity and liabilities | 10/49 | €43,658 | €36,945 | -€6,713 | -15.4% |
| Equity | 10/15 | €25,838 | €10,956 | -€14,881 | -57.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,438 | €13,438 | = | 0.0% |
| Distributable reserves | 133 | €13,438 | €13,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,881 | -€14,881 | |
| Amounts payable | 17/49 | €17,821 | €25,989 | +€8,168 | +45.8% |
| Amounts payable within one year | 42/48 | €17,821 | €25,989 | +€8,168 | +45.8% |
| Financial debts | 43 | - | €9,711 | +€9,711 | |
| Credit institutions | 430/8 | - | €9,711 | +€9,711 | |
| Trade debts | 44 | €2,820 | €2,544 | -€276 | -9.8% |
| Suppliers | 440/4 | €2,820 | €2,544 | -€276 | -9.8% |
| Taxes, remuneration and social security | 45 | €11,250 | €896 | -€10,354 | -92.0% |
| Taxes | 450/3 | €11,250 | €896 | -€10,354 | -92.0% |
| Other amounts payable | 47/48 | €3,750 | €12,837 | +€9,087 | +242.3% |
| Non-recurring operating income | 76A | - | €1,030 | +€1,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,924 | €3,844 | -€1,080 | -21.9% |
| Other operating charges | 640/8 | €1,403 | €1,458 | +€56 | +4.0% |
| Gross operating margin | 9900 | €6,702 | -€7,767 | -€14,469 | |
| Operating profit (loss) | 9901 | €375 | -€13,070 | -€13,445 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,644 | €1,812 | +€168 | +10.2% |
| Recurring financial charges | 65 | €1,644 | €1,812 | +€168 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,269 | -€14,881 | -€13,612 | -1072.6% |
| Profit (loss) for the period | 9904 | -€1,269 | -€14,881 | -€13,612 | -1072.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,269 | -€14,881 | -€13,612 | -1072.6% |
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 12 October 2026 via checked.be.