WIMARK: 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.
WIMARK
Largest movements
- Tangible fixed assets -€14,536
down €14,536 (-36.7%), from €39,583 to €25,047
of which Furniture and vehicles: -€10,456
- Deferred charges and accrued income +€7,962
up €7,962 (+733.8%), from €1,085 to €9,047
- Cash +€7,344
up €7,344 (+14.0%), from €52,545 to €59,889
mainly Depreciation (+€14,536) and Trade debts (+€8,990)
- Trade debts +€8,990
up €8,990 (+206.7%), from €4,350 to €13,340
- Current portion of long-term debt -€8,573
down €8,573 (-82.9%), from €10,337 to €1,764
- Debts after one year -€1,764
no longer reported in 2025 (was €1,764)
- Profit (loss) carried forward +€1,319
up €1,319 (+1.3%), from €105,006 to €106,325
- Gross operating margin -€5,488
down €5,488 (-22.0%), from €24,954 to €19,466
- Financial charges -€2,908
down €2,908 (-88.8%), from €3,274 to €366
- Depreciation -€709
down €709 (-4.7%), from €15,245 to €14,536
- Taxes -€476
down €476 (-51.7%), from €921 to €445
- Other operating charges +€255
up €255 (+10.0%), from €2,545 to €2,800
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 | €129,717 | €130,135 | +€418 | +0.3% |
| Fixed assets | 21/28 | €39,583 | €25,047 | -€14,536 | -36.7% |
| Tangible fixed assets | 22/27 | €39,583 | €25,047 | -€14,536 | -36.7% |
| Plant, machinery and equipment | 23 | €6,668 | €2,588 | -€4,080 | -61.2% |
| Furniture and vehicles | 24 | €32,915 | €22,459 | -€10,456 | -31.8% |
| Current assets | 29/58 | €90,134 | €105,088 | +€14,954 | +16.6% |
| Amounts receivable within one year | 40/41 | €36,504 | €36,152 | -€352 | -1.0% |
| Trade receivables | 40 | €20,092 | €19,212 | -€880 | -4.4% |
| Other amounts receivable | 41 | €16,412 | €16,940 | +€528 | +3.2% |
| Cash at bank and in hand | 54/58 | €52,545 | €59,889 | +€7,344 | +14.0% |
| Deferred charges and accrued income | 490/1 | €1,085 | €9,047 | +€7,962 | +733.8% |
| Total equity and liabilities | 10/49 | €129,717 | €130,135 | +€418 | +0.3% |
| Equity | 10/15 | €113,266 | €114,585 | +€1,319 | +1.2% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,006 | €106,325 | +€1,319 | +1.3% |
| Amounts payable | 17/49 | €16,451 | €15,550 | -€901 | -5.5% |
| Amounts payable after more than one year | 17 | €1,764 | - | -€1,764 | |
| Financial debts | 170/4 | €1,764 | - | -€1,764 | |
| Amounts payable within one year | 42/48 | €14,687 | €15,550 | +€863 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €10,337 | €1,764 | -€8,573 | -82.9% |
| Trade debts | 44 | €4,350 | €13,340 | +€8,990 | +206.7% |
| Suppliers | 440/4 | €4,350 | €13,340 | +€8,990 | +206.7% |
| Taxes, remuneration and social security | 45 | - | €446 | +€446 | |
| Taxes | 450/3 | - | €446 | +€446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,245 | €14,536 | -€709 | -4.7% |
| Other operating charges | 640/8 | €2,545 | €2,800 | +€255 | +10.0% |
| Gross operating margin | 9900 | €24,954 | €19,466 | -€5,488 | -22.0% |
| Operating profit (loss) | 9901 | €7,164 | €2,130 | -€5,034 | -70.3% |
| Financial charges | 65/66B | €3,274 | €366 | -€2,908 | -88.8% |
| Recurring financial charges | 65 | €3,274 | €366 | -€2,908 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €3,890 | €1,764 | -€2,126 | -54.7% |
| Income taxes | 67/77 | €921 | €445 | -€476 | -51.7% |
| Profit (loss) for the period | 9904 | €2,969 | €1,319 | -€1,650 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,969 | €1,319 | -€1,650 | -55.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.