WIMAH: 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.
WIMAH
Largest movements
- Cash +€67,160
up €67,160 (+94.9%), from €70,757 to €137,917
mainly Net result for the year (+€118,551) and Depreciation (+€24,975)
- Tangible fixed assets -€24,004
down €24,004 (-22.0%), from €109,182 to €85,177
of which Furniture and vehicles: -€12,302
- Receivables within one year -€6,403
down €6,403 (-6.5%), from €98,534 to €92,132
of which Other amounts receivable: -€11,237
- Profit (loss) carried forward +€82,551
up €82,551 (+67.3%), from €122,659 to €205,211
- Other debts -€32,000
down €32,000 (-47.1%), from €68,000 to €36,000
- Debts after one year -€21,573
down €21,573 (-43.8%), from €49,252 to €27,679
of which Financial debts: -€21,573
- Tax, wage and social debts +€5,818
up €5,818 (+39.8%), from €14,611 to €20,429
- Gross operating margin +€39,662
up €39,662 (+29.0%), from €136,679 to €176,340
- Taxes +€4,168
up €4,168 (+18.5%), from €22,579 to €26,747
- Other operating charges +€3,326
up €3,326 (+124%), from €2,679 to €6,006
- Depreciation +€1,917
up €1,917 (+8.3%), from €23,058 to €24,975
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 | €296,703 | €332,729 | +€36,026 | +12.1% |
| Fixed assets | 21/28 | €114,992 | €90,987 | -€24,004 | -20.9% |
| Tangible fixed assets | 22/27 | €109,182 | €85,177 | -€24,004 | -22.0% |
| Furniture and vehicles | 24 | €28,673 | €16,370 | -€12,302 | -42.9% |
| Other tangible fixed assets | 26 | €80,509 | €68,807 | -€11,702 | -14.5% |
| Financial fixed assets | 28 | €5,810 | €5,810 | = | 0.0% |
| Current assets | 29/58 | €181,711 | €241,742 | +€60,031 | +33.0% |
| Amounts receivable within one year | 40/41 | €98,534 | €92,132 | -€6,403 | -6.5% |
| Trade receivables | 40 | €15,423 | €20,258 | +€4,835 | +31.3% |
| Other amounts receivable | 41 | €83,111 | €71,874 | -€11,237 | -13.5% |
| Cash at bank and in hand | 54/58 | €70,757 | €137,917 | +€67,160 | +94.9% |
| Deferred charges and accrued income | 490/1 | €12,419 | €11,693 | -€726 | -5.8% |
| Total equity and liabilities | 10/49 | €296,703 | €332,729 | +€36,026 | +12.1% |
| Equity | 10/15 | €143,119 | €225,671 | +€82,551 | +57.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,659 | €205,211 | +€82,551 | +67.3% |
| Amounts payable | 17/49 | €153,583 | €107,058 | -€46,525 | -30.3% |
| Amounts payable after more than one year | 17 | €49,252 | €27,679 | -€21,573 | -43.8% |
| Financial debts | 170/4 | €49,022 | €27,449 | -€21,573 | -44.0% |
| Other amounts payable | 178/9 | €230 | €230 | = | 0.0% |
| Amounts payable within one year | 42/48 | €104,331 | €79,303 | -€25,028 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €20,709 | €21,573 | +€864 | +4.2% |
| Trade debts | 44 | €1,012 | €1,301 | +€290 | +28.6% |
| Suppliers | 440/4 | €1,012 | €1,301 | +€290 | +28.6% |
| Taxes, remuneration and social security | 45 | €14,611 | €20,429 | +€5,818 | +39.8% |
| Taxes | 450/3 | €14,611 | €20,429 | +€5,818 | +39.8% |
| Other amounts payable | 47/48 | €68,000 | €36,000 | -€32,000 | -47.1% |
| Accrued charges and deferred income | 492/3 | - | €76 | +€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,058 | €24,975 | +€1,917 | +8.3% |
| Other operating charges | 640/8 | €2,679 | €6,006 | +€3,326 | +124% |
| Gross operating margin | 9900 | €136,679 | €176,340 | +€39,662 | +29.0% |
| Operating profit (loss) | 9901 | €110,942 | €145,360 | +€34,418 | +31.0% |
| Financial income | 75/76B | €5,275 | €4,317 | -€957 | -18.2% |
| Recurring financial income | 75 | €5,275 | €4,317 | -€957 | -18.2% |
| Financial charges | 65/66B | €5,326 | €4,379 | -€947 | -17.8% |
| Recurring financial charges | 65 | €5,326 | €4,379 | -€947 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €110,891 | €145,298 | +€34,408 | +31.0% |
| Income taxes | 67/77 | €22,579 | €26,747 | +€4,168 | +18.5% |
| Profit (loss) for the period | 9904 | €88,311 | €118,551 | +€30,240 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,311 | €118,551 | +€30,240 | +34.2% |
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 13 October 2026 via checked.be.