WIMAR: 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.
WIMAR
Largest movements
- Receivables within one year +€8,575
up €8,575 (+22.2%), from €38,577 to €47,152
- Profit (loss) carried forward +€8,451
up €8,451 (+8.3%), from -€101,506 to -€93,055
- Gross operating margin -€11,371
down €11,371 (-64.6%), from €17,598 to €6,228
- Depreciation -€3,169
no longer reported in 2025 (was €3,169)
- Financial income +€512
up €512 (+28.3%), from €1,811 to €2,323
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 | €269,360 | €277,810 | +€8,451 | +3.1% |
| Fixed assets | 21/28 | €229,322 | €229,322 | = | 0.0% |
| Tangible fixed assets | 22/27 | €225,515 | €225,515 | = | 0.0% |
| Land and buildings | 22 | €225,515 | €225,515 | = | 0.0% |
| Financial fixed assets | 28 | €3,807 | €3,807 | = | 0.0% |
| Current assets | 29/58 | €40,038 | €48,488 | +€8,451 | +21.1% |
| Amounts receivable within one year | 40/41 | €38,577 | €47,152 | +€8,575 | +22.2% |
| Other amounts receivable | 41 | €38,577 | €47,152 | +€8,575 | +22.2% |
| Cash at bank and in hand | 54/58 | €1,460 | €1,336 | -€125 | -8.5% |
| Total equity and liabilities | 10/49 | €269,360 | €277,810 | +€8,451 | +3.1% |
| Equity | 10/15 | €225,035 | €233,485 | +€8,451 | +3.8% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Revaluation surpluses | 12 | €176,004 | €176,004 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Legal reserve | 130 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,506 | -€93,055 | +€8,451 | +8.3% |
| Amounts payable | 17/49 | €44,325 | €44,325 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,325 | €44,325 | = | 0.0% |
| Other amounts payable | 47/48 | €44,325 | €44,325 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,169 | - | -€3,169 | |
| Gross operating margin | 9900 | €17,598 | €6,228 | -€11,371 | -64.6% |
| Operating profit (loss) | 9901 | €14,429 | €6,228 | -€8,202 | -56.8% |
| Financial income | 75/76B | €1,811 | €2,323 | +€512 | +28.3% |
| Recurring financial income | 75 | €1,811 | €2,323 | +€512 | +28.3% |
| Financial charges | 65/66B | €71 | €100 | +€29 | +40.8% |
| Recurring financial charges | 65 | €71 | €100 | +€29 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €16,169 | €8,451 | -€7,718 | -47.7% |
| Profit (loss) for the period | 9904 | €16,169 | €8,451 | -€7,718 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,169 | €8,451 | -€7,718 | -47.7% |
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 10 October 2026 via checked.be.