WIMAJECA: 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.
WIMAJECA
Largest movements
- Cash -€2,695
down €2,695 (-45.5%), from €5,920 to €3,226
mainly Net result for the year (-€2,676) and Tax, wage and social debts (-€1,172)
- Profit (loss) carried forward -€2,676
down €2,676 (-2.5%), from €107,095 to €104,419
- Financial income +€1,035
up €1,035, from €0 to €1,035
- Gross operating margin -€522
down €522 (-23.7%), from -€2,201 to -€2,723
- Financial charges +€135
up €135 (+29.7%), from €454 to €589
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 | €235,722 | €233,502 | -€2,219 | -0.9% |
| Fixed assets | 21/28 | €82,544 | €82,544 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €82,544 | €82,544 | = | 0.0% |
| Current assets | 29/58 | €153,178 | €150,958 | -€2,219 | -1.4% |
| Amounts receivable within one year | 40/41 | €147,258 | €147,733 | +€475 | +0.3% |
| Trade receivables | 40 | €124,982 | €113,983 | -€11,000 | -8.8% |
| Other amounts receivable | 41 | €22,275 | €33,750 | +€11,475 | +51.5% |
| Cash at bank and in hand | 54/58 | €5,920 | €3,226 | -€2,695 | -45.5% |
| Total equity and liabilities | 10/49 | €235,722 | €233,502 | -€2,219 | -0.9% |
| Equity | 10/15 | €196,095 | €193,419 | -€2,676 | -1.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €49,000 | €49,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,095 | €104,419 | -€2,676 | -2.5% |
| Amounts payable | 17/49 | €39,627 | €40,084 | +€457 | +1.2% |
| Amounts payable within one year | 42/48 | €39,627 | €40,084 | +€457 | +1.2% |
| Taxes, remuneration and social security | 45 | €1,172 | €0 | -€1,172 | -100.0% |
| Taxes | 450/3 | €1,172 | €0 | -€1,172 | -100.0% |
| Other amounts payable | 47/48 | €38,455 | €40,084 | +€1,629 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -100.0% |
| Gross operating margin | 9900 | -€2,201 | -€2,723 | -€522 | -23.7% |
| Operating profit (loss) | 9901 | -€2,588 | -€3,122 | -€534 | -20.6% |
| Financial income | 75/76B | €0 | €1,035 | +€1,035 | |
| Recurring financial income | 75 | €0 | €1,035 | +€1,035 | |
| Financial charges | 65/66B | €454 | €589 | +€135 | +29.7% |
| Recurring financial charges | 65 | €454 | €589 | +€135 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,043 | -€2,676 | +€366 | +12.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,043 | -€2,676 | +€366 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,043 | -€2,676 | +€366 | +12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.