WIMAC: 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.
WIMAC
Largest movements
- Tangible fixed assets -€13,065
down €13,065 (-18.7%), from €69,957 to €56,892
- Deferred charges and accrued income -€2,037
down €2,037 (-75.3%), from €2,705 to €669
- Current portion of long-term debt -€8,665
down €8,665 (-64.7%), from €13,394 to €4,729
- Other debts +€7,037
up €7,037 (+18.9%), from €37,271 to €44,308
- Profit (loss) carried forward -€6,710
down €6,710 (-15.4%), from -€43,691 to -€50,401
- Debts after one year -€4,729
no longer reported in 2025 (was €4,729)
- Trade debts -€2,167
down €2,167 (-98.6%), from €2,197 to €30
- Gross operating margin -€437
down €437 (-4.0%), from €10,892 to €10,456
- Financial charges -€275
down €275 (-19.8%), from €1,388 to €1,113
- Other operating charges +€211
up €211 (+7.6%), from €2,777 to €2,988
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 | €72,825 | €57,591 | -€15,233 | -20.9% |
| Fixed assets | 21/28 | €69,957 | €56,892 | -€13,065 | -18.7% |
| Tangible fixed assets | 22/27 | €69,957 | €56,892 | -€13,065 | -18.7% |
| Land and buildings | 22 | €69,957 | €56,892 | -€13,065 | -18.7% |
| Current assets | 29/58 | €2,868 | €699 | -€2,169 | -75.6% |
| Amounts receivable within one year | 40/41 | €138 | - | -€138 | |
| Other amounts receivable | 41 | €138 | - | -€138 | |
| Cash at bank and in hand | 54/58 | €25 | €31 | +€6 | +24.0% |
| Deferred charges and accrued income | 490/1 | €2,705 | €669 | -€2,037 | -75.3% |
| Total equity and liabilities | 10/49 | €72,825 | €57,591 | -€15,233 | -20.9% |
| Equity | 10/15 | €15,234 | €8,524 | -€6,710 | -44.0% |
| Contributions | 10/11 | €44,500 | €44,500 | = | 0.0% |
| Reserves | 13 | €14,426 | €14,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,450 | €4,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,450 | €4,450 | = | 0.0% |
| Distributable reserves | 133 | €9,976 | €9,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,691 | -€50,401 | -€6,710 | -15.4% |
| Amounts payable | 17/49 | €57,590 | €49,067 | -€8,523 | -14.8% |
| Amounts payable after more than one year | 17 | €4,729 | - | -€4,729 | |
| Financial debts | 170/4 | €4,729 | - | -€4,729 | |
| Amounts payable within one year | 42/48 | €52,862 | €49,067 | -€3,794 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €13,394 | €4,729 | -€8,665 | -64.7% |
| Trade debts | 44 | €2,197 | €30 | -€2,167 | -98.6% |
| Suppliers | 440/4 | €2,197 | €30 | -€2,167 | -98.6% |
| Other amounts payable | 47/48 | €37,271 | €44,308 | +€7,037 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,065 | €13,065 | = | 0.0% |
| Other operating charges | 640/8 | €2,777 | €2,988 | +€211 | +7.6% |
| Gross operating margin | 9900 | €10,892 | €10,456 | -€437 | -4.0% |
| Operating profit (loss) | 9901 | -€4,950 | -€5,597 | -€648 | -13.1% |
| Financial charges | 65/66B | €1,388 | €1,113 | -€275 | -19.8% |
| Recurring financial charges | 65 | €1,388 | €1,113 | -€275 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,338 | -€6,710 | -€373 | -5.9% |
| Profit (loss) for the period | 9904 | -€6,338 | -€6,710 | -€373 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,338 | -€6,710 | -€373 | -5.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.