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 +€1,235
up €1,235 (+20.9%), from €5,907 to €7,142
of which Trade receivables: +€1,244
- Cash +€215
up €215 (+904%), from €24 to €238
mainly Other debts (+€2,756) and Trade debts (+€608)
- Other debts +€2,756
up €2,756 (+72.9%), from €3,782 to €6,538
- Profit (loss) carried forward -€1,915
down €1,915 (-0.3%), from -€697,472 to -€699,386
- Trade debts +€608
new in 2025: €608
- Other operating charges +€1,046
up €1,046 (+831%), from €126 to €1,171
- Gross operating margin +€160
up €160 (+18.7%), from -€858 to -€698
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 | €5,931 | €7,381 | +€1,450 | +24.4% |
| Current assets | 29/58 | €5,931 | €7,381 | +€1,450 | +24.4% |
| Amounts receivable within one year | 40/41 | €5,907 | €7,142 | +€1,235 | +20.9% |
| Trade receivables | 40 | - | €1,244 | +€1,244 | |
| Other amounts receivable | 41 | €5,907 | €5,898 | -€9 | -0.2% |
| Cash at bank and in hand | 54/58 | €24 | €238 | +€215 | +904% |
| Total equity and liabilities | 10/49 | €5,931 | €7,381 | +€1,450 | +24.4% |
| Equity | 10/15 | -€675,657 | -€677,572 | -€1,915 | -0.3% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €1,983 | €1,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€697,472 | -€699,386 | -€1,915 | -0.3% |
| Amounts payable | 17/49 | €681,588 | €684,952 | +€3,364 | +0.5% |
| Amounts payable after more than one year | 17 | €677,806 | €677,806 | = | 0.0% |
| Financial debts | 170/4 | €677,806 | €677,806 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,782 | €7,147 | +€3,364 | +88.9% |
| Trade debts | 44 | - | €608 | +€608 | |
| Suppliers | 440/4 | - | €608 | +€608 | |
| Other amounts payable | 47/48 | €3,782 | €6,538 | +€2,756 | +72.9% |
| Other operating charges | 640/8 | €126 | €1,171 | +€1,046 | +831% |
| Gross operating margin | 9900 | -€858 | -€698 | +€160 | +18.7% |
| Operating profit (loss) | 9901 | -€984 | -€1,870 | -€885 | -90.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,028 | -€1,915 | -€887 | -86.3% |
| Profit (loss) for the period | 9904 | -€1,028 | -€1,915 | -€887 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,028 | -€1,915 | -€887 | -86.3% |
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 17 October 2026 via checked.be.