WiMakeIT: 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.
WiMakeIT
Largest movements
- Tangible fixed assets +€310,810
up €310,810 (+374.1%), from €83,088 to €393,898
of which Land and buildings: +€383,076
- Cash -€76,353
down €76,353 (-90.2%), from €84,623 to €8,270
mainly Investment in fixed assets (net) (-€318,646) and Receivables within one year (-€18,768)
- Receivables within one year +€18,768
up €18,768 (+72.4%), from €25,938 to €44,706
of which Trade receivables: +€12,906
- Debts after one year +€254,960
up €254,960 (+175.8%), from €145,000 to €399,960
of which Financial debts: +€254,960
- Current portion of long-term debt +€15,500
new in 2025: €15,500
- Profit (loss) carried forward -€15,418
down €15,418 (-114.6%), from -€13,457 to -€28,875
- Trade debts +€7,389
up €7,389 (+4082.3%), from €181 to €7,570
- Tax, wage and social debts -€5,673
down €5,673 (-63.8%), from €8,891 to €3,218
of which Taxes: -€6,787
- Purchases and services +€11,944
up €11,944 (+33.7%), from €35,454 to €47,398
- Gross operating margin -€11,839
down €11,839 (-8.8%), from €135,282 to €123,443
- Financial charges +€6,929
up €6,929 (+3849.4%), from €180 to €7,109
- Staff costs -€4,215
down €4,215 (-3.3%), from €127,132 to €122,917
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 | €193,824 | €447,049 | +€253,225 | +130.6% |
| Fixed assets | 21/28 | €83,263 | €394,073 | +€310,810 | +373.3% |
| Tangible fixed assets | 22/27 | €83,088 | €393,898 | +€310,810 | +374.1% |
| Land and buildings | 22 | - | €383,076 | +€383,076 | |
| Furniture and vehicles | 24 | €83,088 | €10,822 | -€72,266 | -87.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €110,561 | €52,976 | -€57,585 | -52.1% |
| Amounts receivable within one year | 40/41 | €25,938 | €44,706 | +€18,768 | +72.4% |
| Trade receivables | 40 | €25,938 | €38,844 | +€12,906 | +49.8% |
| Other amounts receivable | 41 | - | €5,862 | +€5,862 | |
| Cash at bank and in hand | 54/58 | €84,623 | €8,270 | -€76,353 | -90.2% |
| Total equity and liabilities | 10/49 | €193,824 | €447,049 | +€253,225 | +130.6% |
| Equity | 10/15 | €1,543 | -€13,875 | -€15,418 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | - | -€15,000 | |
| Issued capital | 100 | €15,000 | - | -€15,000 | |
| Profit (loss) carried forward | 14 | -€13,457 | -€28,875 | -€15,418 | -114.6% |
| Amounts payable | 17/49 | €192,281 | €460,924 | +€268,643 | +139.7% |
| Amounts payable after more than one year | 17 | €145,000 | €399,960 | +€254,960 | +175.8% |
| Financial debts | 170/4 | €125,000 | €379,960 | +€254,960 | +204.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,281 | €60,964 | +€13,683 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | - | €15,500 | +€15,500 | |
| Trade debts | 44 | €181 | €7,570 | +€7,389 | +4082.3% |
| Suppliers | 440/4 | €181 | €7,570 | +€7,389 | +4082.3% |
| Taxes, remuneration and social security | 45 | €8,891 | €3,218 | -€5,673 | -63.8% |
| Taxes | 450/3 | €8,891 | €2,104 | -€6,787 | -76.3% |
| Remuneration and social security | 454/9 | - | €1,114 | +€1,114 | |
| Other amounts payable | 47/48 | €38,209 | €34,676 | -€3,533 | -9.2% |
| Turnover | 70 | €170,736 | €170,841 | +€105 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,454 | €47,398 | +€11,944 | +33.7% |
| Remuneration, social security and pensions | 62 | €127,132 | €122,917 | -€4,215 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,432 | €7,836 | +€404 | +5.4% |
| Other operating charges | 640/8 | €114 | €229 | +€115 | +100.9% |
| Gross operating margin | 9900 | €135,282 | €123,443 | -€11,839 | -8.8% |
| Operating profit (loss) | 9901 | €604 | -€7,539 | -€8,143 | |
| Financial charges | 65/66B | €180 | €7,109 | +€6,929 | +3849.4% |
| Recurring financial charges | 65 | €180 | €7,109 | +€6,929 | +3849.4% |
| Profit (loss) for the period before taxes | 9903 | €424 | -€14,648 | -€15,072 | |
| Income taxes | 67/77 | €966 | €770 | -€196 | -20.3% |
| Profit (loss) for the period | 9904 | -€542 | -€15,418 | -€14,876 | -2744.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€542 | -€15,418 | -€14,876 | -2744.6% |
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 6 October 2026 via checked.be.