Wimat Projects: 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.
Wimat Projects
Largest movements
- Tangible fixed assets -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Receivables within one year +€132,330
up €132,330 (+68.2%), from €193,900 to €326,230
of which Trade receivables: +€181,730
- Stocks and contracts -€53,957
down €53,957 (-100.0%), from €53,957 to €0
- Current portion of long-term debt -€955,000
down €955,000 (-97.8%), from €976,800 to €21,800
- Advances received -€406,000
down €406,000 (-100.0%), from €406,000 to €0
- Profit (loss) carried forward +€278,242
up €278,242, from -€206,863 to €71,379
- Trade debts +€49,068
new in 2025: €49,068
- Tax, wage and social debts +€27,598
new in 2025: €27,598
- Gross operating margin +€533,170
up €533,170, from -€3,178 to €529,992
- Financial charges -€39,841
down €39,841 (-65.4%), from €60,942 to €21,101
- Taxes +€27,469
up €27,469 (+21277.0%), from €129 to €27,598
- Depreciation -€10,400
down €10,400 (-100.0%), from €10,400 to €0
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 | €1,309,972 | €326,524 | -€983,448 | -75.1% |
| Fixed assets | 21/28 | €1,058,798 | €0 | -€1.1m | -100.0% |
| Tangible fixed assets | 22/27 | €1,058,798 | €0 | -€1.1m | -100.0% |
| Land and buildings | 22 | €1,058,798 | €0 | -€1.1m | -100.0% |
| Current assets | 29/58 | €251,174 | €326,524 | +€75,350 | +30.0% |
| Stocks and contracts in progress | 3 | €53,957 | €0 | -€53,957 | -100.0% |
| Stocks | 30/36 | €53,957 | €0 | -€53,957 | -100.0% |
| Amounts receivable within one year | 40/41 | €193,900 | €326,230 | +€132,330 | +68.2% |
| Trade receivables | 40 | - | €181,730 | +€181,730 | |
| Other amounts receivable | 41 | €193,900 | €144,500 | -€49,400 | -25.5% |
| Cash at bank and in hand | 54/58 | €3,168 | €295 | -€2,873 | -90.7% |
| Deferred charges and accrued income | 490/1 | €149 | €0 | -€149 | -100.0% |
| Total equity and liabilities | 10/49 | €1,309,972 | €326,524 | -€983,448 | -75.1% |
| Equity | 10/15 | -€200,663 | €77,579 | +€278,242 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,863 | €71,379 | +€278,242 | |
| Amounts payable | 17/49 | €1,510,635 | €248,945 | -€1.3m | -83.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,506,219 | €248,885 | -€1.3m | -83.5% |
| Current portion of amounts payable after more than one year | 42 | €976,800 | €21,800 | -€955,000 | -97.8% |
| Trade debts | 44 | - | €49,068 | +€49,068 | |
| Suppliers | 440/4 | - | €49,068 | +€49,068 | |
| Advances received on contracts in progress | 46 | €406,000 | €0 | -€406,000 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €27,598 | +€27,598 | |
| Taxes | 450/3 | - | €27,598 | +€27,598 | |
| Other amounts payable | 47/48 | €123,419 | €150,419 | +€27,000 | +21.9% |
| Accrued charges and deferred income | 492/3 | €4,416 | €60 | -€4,356 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,400 | €0 | -€10,400 | -100.0% |
| Other operating charges | 640/8 | €817 | €3,052 | +€2,235 | +273.8% |
| Non-recurring operating charges | 66A | - | €200,000 | +€200,000 | |
| Gross operating margin | 9900 | -€3,178 | €529,992 | +€533,170 | |
| Operating profit (loss) | 9901 | -€14,394 | €326,940 | +€341,335 | |
| Financial income | 75/76B | €87 | €1 | -€86 | -99.2% |
| Recurring financial income | 75 | €87 | €1 | -€86 | -99.2% |
| Financial charges | 65/66B | €60,942 | €21,101 | -€39,841 | -65.4% |
| Recurring financial charges | 65 | €60,942 | €21,101 | -€39,841 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | -€75,250 | €305,840 | +€381,090 | |
| Income taxes | 67/77 | €129 | €27,598 | +€27,469 | +21277.0% |
| Profit (loss) for the period | 9904 | -€75,379 | €278,242 | +€353,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75,379 | €278,242 | +€353,621 |
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.