WIMARENT: 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.
WIMARENT
Largest movements
- Tangible fixed assets +€392,935
up €392,935 (+66674.8%), from €589 to €393,524
of which Furniture and vehicles: +€339,463
- Cash +€61,410
up €61,410 (+965.2%), from €6,362 to €67,773
mainly Debts after one year (+€274,430) and Trade debts (+€77,012)
- Stocks and contracts +€21,626
up €21,626 (+68.4%), from €31,632 to €53,258
- Receivables within one year -€15,406
down €15,406 (-14.3%), from €107,360 to €91,954
of which Trade receivables: -€19,137
- Debts after one year +€274,430
new in 2025: €274,430
- Trade debts +€77,012
up €77,012 (+375.4%), from €20,517 to €97,529
- Current portion of long-term debt +€66,655
new in 2025: €66,655
- Profit (loss) carried forward +€28,009
up €28,009 (+53.7%), from €52,138 to €80,147
- Accrued charges and deferred income +€10,000
up €10,000 (+200.0%), from €5,000 to €15,000
- Gross operating margin +€138,649
up €138,649 (+121.5%), from €114,130 to €252,779
- Staff costs +€69,095
up €69,095 (+50.8%), from €135,912 to €205,007
- Write-downs +€35,088
up €35,088, from -€35,088 to €0
- Depreciation +€14,930
up €14,930 (+1191.1%), from €1,253 to €16,183
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 | €145,944 | €606,686 | +€460,742 | +315.7% |
| Fixed assets | 21/28 | €589 | €393,524 | +€392,935 | +66674.8% |
| Tangible fixed assets | 22/27 | €589 | €393,524 | +€392,935 | +66674.8% |
| Plant, machinery and equipment | 23 | €567 | €32,647 | +€32,080 | +5657.9% |
| Furniture and vehicles | 24 | - | €339,463 | +€339,463 | |
| Other tangible fixed assets | 26 | €22 | €21,414 | +€21,391 | +95796.7% |
| Current assets | 29/58 | €145,354 | €213,162 | +€67,808 | +46.7% |
| Stocks and contracts in progress | 3 | €31,632 | €53,258 | +€21,626 | +68.4% |
| Stocks | 30/36 | €31,632 | €53,258 | +€21,626 | +68.4% |
| Amounts receivable within one year | 40/41 | €107,360 | €91,954 | -€15,406 | -14.3% |
| Trade receivables | 40 | €96,730 | €77,593 | -€19,137 | -19.8% |
| Other amounts receivable | 41 | €10,630 | €14,361 | +€3,731 | +35.1% |
| Cash at bank and in hand | 54/58 | €6,362 | €67,773 | +€61,410 | +965.2% |
| Deferred charges and accrued income | 490/1 | - | €178 | +€178 | |
| Total equity and liabilities | 10/49 | €145,944 | €606,686 | +€460,742 | +315.7% |
| Equity | 10/15 | €102,138 | €130,147 | +€28,009 | +27.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,138 | €80,147 | +€28,009 | +53.7% |
| Amounts payable | 17/49 | €43,806 | €476,539 | +€432,733 | +987.8% |
| Amounts payable after more than one year | 17 | - | €274,430 | +€274,430 | |
| Financial debts | 170/4 | - | €274,430 | +€274,430 | |
| Amounts payable within one year | 42/48 | €38,806 | €187,110 | +€148,303 | +382.2% |
| Current portion of amounts payable after more than one year | 42 | - | €66,655 | +€66,655 | |
| Trade debts | 44 | €20,517 | €97,529 | +€77,012 | +375.4% |
| Suppliers | 440/4 | €20,517 | €97,529 | +€77,012 | +375.4% |
| Taxes, remuneration and social security | 45 | €18,289 | €22,926 | +€4,636 | +25.4% |
| Taxes | 450/3 | €588 | €1,059 | +€471 | +80.2% |
| Remuneration and social security | 454/9 | €17,701 | €21,867 | +€4,165 | +23.5% |
| Accrued charges and deferred income | 492/3 | €5,000 | €15,000 | +€10,000 | +200.0% |
| Remuneration, social security and pensions | 62 | €135,912 | €205,007 | +€69,095 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €16,183 | +€14,930 | +1191.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€35,088 | €0 | +€35,088 | |
| Other operating charges | 640/8 | €513 | €895 | +€382 | +74.4% |
| Non-recurring operating charges | 66A | - | €22 | +€22 | |
| Gross operating margin | 9900 | €114,130 | €252,779 | +€138,649 | +121.5% |
| Operating profit (loss) | 9901 | €11,539 | €30,672 | +€19,133 | +165.8% |
| Financial income | 75/76B | €0 | €148 | +€148 | |
| Recurring financial income | 75 | €0 | €148 | +€148 | |
| Financial charges | 65/66B | €584 | €2,568 | +€1,984 | +339.4% |
| Recurring financial charges | 65 | €584 | €2,568 | +€1,984 | +339.4% |
| Profit (loss) for the period before taxes | 9903 | €10,955 | €28,252 | +€17,298 | +157.9% |
| Income taxes | 67/77 | - | €243 | +€243 | |
| Profit (loss) for the period | 9904 | €10,955 | €28,009 | +€17,054 | +155.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,955 | €28,009 | +€17,054 | +155.7% |
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 12 October 2026 via checked.be.