WIMAS: 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.
WIMAS
Largest movements
- Cash +€58,293
up €58,293 (+18.5%), from €314,366 to €372,659
mainly Other debts (+€225,250) and Net result for the year (+€107,423)
- Receivables within one year +€14,978
up €14,978 (+298370.3%), from €5 to €14,983
of which Trade receivables: +€14,983
- Other debts +€225,250
up €225,250 (+1152173.9%), from €20 to €225,270
- Reserves -€157,577
down €157,577 (-57.9%), from €272,369 to €114,792
- Tax, wage and social debts +€5,982
up €5,982 (+15.0%), from €39,863 to €45,845
- Gross operating margin +€16,745
up €16,745 (+13.2%), from €126,777 to €143,523
- Taxes +€5,489
up €5,489 (+19.1%), from €28,725 to €34,213
- Financial income +€1,739
new in 2025: €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 | €317,564 | €390,577 | +€73,013 | +23.0% |
| Fixed assets | 21/28 | €1,894 | €1,965 | +€71 | +3.8% |
| Tangible fixed assets | 22/27 | €1,894 | €1,965 | +€71 | +3.8% |
| Furniture and vehicles | 24 | €1,894 | €1,965 | +€71 | +3.8% |
| Current assets | 29/58 | €315,670 | €388,611 | +€72,942 | +23.1% |
| Amounts receivable within one year | 40/41 | €5 | €14,983 | +€14,978 | +298370.3% |
| Trade receivables | 40 | - | €14,983 | +€14,983 | |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €314,366 | €372,659 | +€58,293 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,299 | €969 | -€330 | -25.4% |
| Total equity and liabilities | 10/49 | €317,564 | €390,577 | +€73,013 | +23.0% |
| Equity | 10/15 | €274,869 | €117,292 | -€157,577 | -57.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €272,369 | €114,792 | -€157,577 | -57.9% |
| Distributable reserves | 133 | €272,369 | €114,792 | -€157,577 | -57.9% |
| Amounts payable | 17/49 | €42,695 | €273,285 | +€230,590 | +540.1% |
| Amounts payable within one year | 42/48 | €42,695 | €273,285 | +€230,590 | +540.1% |
| Trade debts | 44 | €2,812 | €2,170 | -€642 | -22.8% |
| Suppliers | 440/4 | €2,812 | €2,170 | -€642 | -22.8% |
| Taxes, remuneration and social security | 45 | €39,863 | €45,845 | +€5,982 | +15.0% |
| Taxes | 450/3 | €39,863 | €45,845 | +€5,982 | +15.0% |
| Other amounts payable | 47/48 | €20 | €225,270 | +€225,250 | +1152173.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €836 | €1,643 | +€807 | +96.4% |
| Other operating charges | 640/8 | €704 | €818 | +€114 | +16.2% |
| Gross operating margin | 9900 | €126,777 | €143,523 | +€16,745 | +13.2% |
| Operating profit (loss) | 9901 | €125,237 | €141,062 | +€15,825 | +12.6% |
| Financial income | 75/76B | - | €1,739 | +€1,739 | |
| Recurring financial income | 75 | - | €1,739 | +€1,739 | |
| Financial charges | 65/66B | €1,235 | €1,164 | -€70 | -5.7% |
| Recurring financial charges | 65 | €1,235 | €1,164 | -€70 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €124,002 | €141,637 | +€17,634 | +14.2% |
| Income taxes | 67/77 | €28,725 | €34,213 | +€5,489 | +19.1% |
| Profit (loss) for the period | 9904 | €95,278 | €107,423 | +€12,146 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,278 | €107,423 | +€12,146 | +12.7% |
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.