WIMA TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€28,184
up €28,184 (+1,005%), from €2,806 to €30,990
of which Trade receivables: +€19,700
- Tangible fixed assets -€17,636
down €17,636 (-95.5%), from €18,466 to €830
- Cash -€4,279
down €4,279 (-77.6%), from €5,512 to €1,233
mainly Receivables within one year (-€28,184) and Other debts (-€6,380)
- Tax, wage and social debts +€6,483
up €6,483 (+164%), from €3,950 to €10,433
of which Taxes: +€3,733
- Other debts -€6,380
down €6,380 (-100%), from €6,380 to €0
- Trade debts +€5,216
up €5,216 (+1,328%), from €393 to €5,609
- Profit (loss) carried forward +€629
up €629 (+4.7%), from €13,423 to €14,052
- Gross operating margin +€31,066
up €31,066, from -€2,884 to €28,182
- Taxes +€7,299
up €7,299 (+3,806%), from €192 to €7,491
- Depreciation -€5,400
down €5,400 (-92.9%), from €5,815 to €415
- Other operating charges +€1,708
up €1,708 (+176%), from €971 to €2,679
- Financial charges +€1,650
up €1,650 (+309%), from €535 to €2,184
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.
Derived cash bridge
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 | €28,147 | €34,094 | +€5,947 | +21.1% |
| Fixed assets | 21/28 | €18,466 | €830 | -€17,636 | -95.5% |
| Tangible fixed assets | 22/27 | €18,466 | €830 | -€17,636 | -95.5% |
| Furniture and vehicles | 24 | €18,466 | €830 | -€17,636 | -95.5% |
| Current assets | 29/58 | €9,680 | €33,264 | +€23,583 | +244% |
| Amounts receivable within one year | 40/41 | €2,806 | €30,990 | +€28,184 | +1,005% |
| Trade receivables | 40 | €0 | €19,700 | +€19,700 | |
| Other amounts receivable | 41 | €2,806 | €11,290 | +€8,484 | +302% |
| Cash at bank and in hand | 54/58 | €5,512 | €1,233 | -€4,279 | -77.6% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,041 | -€321 | -23.6% |
| Total equity and liabilities | 10/49 | €28,147 | €34,094 | +€5,947 | +21.1% |
| Equity | 10/15 | €17,423 | €18,052 | +€629 | +3.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,423 | €14,052 | +€629 | +4.7% |
| Amounts payable | 17/49 | €10,724 | €16,042 | +€5,318 | +49.6% |
| Amounts payable within one year | 42/48 | €10,724 | €16,042 | +€5,318 | +49.6% |
| Trade debts | 44 | €393 | €5,609 | +€5,216 | +1,328% |
| Suppliers | 440/4 | €393 | €5,609 | +€5,216 | +1,328% |
| Taxes, remuneration and social security | 45 | €3,950 | €10,433 | +€6,483 | +164% |
| Taxes | 450/3 | €3,950 | €7,683 | +€3,733 | +94.5% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €6,380 | €0 | -€6,380 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,815 | €415 | -€5,400 | -92.9% |
| Other operating charges | 640/8 | €971 | €2,679 | +€1,708 | +176% |
| Non-recurring operating charges | 66A | - | €14,783 | +€14,783 | |
| Gross operating margin | 9900 | -€2,884 | €28,182 | +€31,066 | |
| Operating profit (loss) | 9901 | -€9,670 | €10,304 | +€19,975 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €535 | €2,184 | +€1,650 | +309% |
| Recurring financial charges | 65 | €535 | €2,184 | +€1,650 | +309% |
| Profit (loss) for the period before taxes | 9903 | -€10,205 | €8,120 | +€18,325 | |
| Income taxes | 67/77 | €192 | €7,491 | +€7,299 | +3,806% |
| Profit (loss) for the period | 9904 | -€10,396 | €629 | +€11,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,396 | €629 | +€11,026 |
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 24 October 2026 via checked.be.