WIMARA: 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.
WIMARA
Largest movements
- Stocks and contracts +€53,608
up €53,608 (+4.1%), from €1.3m to €1.4m
- Deferred charges and accrued income +€14,256
up €14,256 (+15307.8%), from €93 to €14,349
- Other debts +€101,361
up €101,361 (+27.5%), from €368,255 to €469,616
- Profit (loss) carried forward -€52,390
down €52,390 (-77.9%), from -€67,231 to -€119,621
- Trade debts +€20,311
up €20,311 (+1224.3%), from €1,659 to €21,970
- Gross operating margin -€5,141
down €5,141 (-78.1%), from -€6,581 to -€11,722
- Financial charges -€5,135
down €5,135 (-11.7%), from €44,065 to €38,929
- Other operating charges -€928
down €928 (-34.8%), from €2,667 to €1,739
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 | €1,303,683 | €1,374,403 | +€70,720 | +5.4% |
| Current assets | 29/58 | €1,303,683 | €1,374,403 | +€70,720 | +5.4% |
| Stocks and contracts in progress | 3 | €1,300,517 | €1,354,124 | +€53,608 | +4.1% |
| Stocks | 30/36 | €1,300,517 | €1,354,124 | +€53,608 | +4.1% |
| Amounts receivable within one year | 40/41 | - | €428 | +€428 | |
| Trade receivables | 40 | - | €428 | +€428 | |
| Cash at bank and in hand | 54/58 | €3,073 | €5,502 | +€2,429 | +79.0% |
| Deferred charges and accrued income | 490/1 | €93 | €14,349 | +€14,256 | +15307.8% |
| Total equity and liabilities | 10/49 | €1,303,683 | €1,374,403 | +€70,720 | +5.4% |
| Equity | 10/15 | €132,769 | €80,379 | -€52,390 | -39.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,231 | -€119,621 | -€52,390 | -77.9% |
| Amounts payable | 17/49 | €1,170,914 | €1,294,025 | +€123,111 | +10.5% |
| Amounts payable within one year | 42/48 | €1,170,914 | €1,292,587 | +€121,673 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €801,000 | €801,000 | = | 0.0% |
| Trade debts | 44 | €1,659 | €21,970 | +€20,311 | +1224.3% |
| Suppliers | 440/4 | €1,659 | €21,970 | +€20,311 | +1224.3% |
| Other amounts payable | 47/48 | €368,255 | €469,616 | +€101,361 | +27.5% |
| Accrued charges and deferred income | 492/3 | - | €1,438 | +€1,438 | |
| Other operating charges | 640/8 | €2,667 | €1,739 | -€928 | -34.8% |
| Gross operating margin | 9900 | -€6,581 | -€11,722 | -€5,141 | -78.1% |
| Operating profit (loss) | 9901 | -€9,248 | -€13,461 | -€4,214 | -45.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +76.2% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +76.2% |
| Financial charges | 65/66B | €44,065 | €38,929 | -€5,135 | -11.7% |
| Recurring financial charges | 65 | €44,065 | €38,929 | -€5,135 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€53,312 | -€52,390 | +€922 | +1.7% |
| Profit (loss) for the period | 9904 | -€53,312 | -€52,390 | +€922 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,312 | -€52,390 | +€922 | +1.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.