WIMBA: 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.
WIMBA
Largest movements
- Receivables within one year -€18,911
down €18,911 (-16.2%), from €116,784 to €97,873
of which Other amounts receivable: -€35,817
- Tangible fixed assets +€11,523
up €11,523 (+1.8%), from €653,578 to €665,101
of which Plant, machinery and equipment: +€20,046
- Current investments +€9,113
up €9,113 (+27.6%), from €33,030 to €42,142
- Current portion of long-term debt +€17,539
up €17,539 (+22.5%), from €77,825 to €95,365
- Debts after one year -€13,343
down €13,343 (-2.6%), from €521,720 to €508,377
- Reserves -€9,505
down €9,505 (-4.1%), from €233,423 to €223,918
of which Distributable reserves: -€9,505
- Tax, wage and social debts -€9,067
down €9,067 (-46.9%), from €19,313 to €10,246
- Gross operating margin +€65,380
up €65,380 (+43.3%), from €151,075 to €216,454
- Taxes +€24,117
up €24,117 (+4238.6%), from €569 to €24,686
- Financial charges -€18,349
down €18,349 (-34.2%), from €53,687 to €35,339
- Depreciation +€6,158
up €6,158 (+7.0%), from €88,374 to €94,532
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 | €882,488 | €872,797 | -€9,692 | -1.1% |
| Fixed assets | 21/28 | €674,360 | €680,659 | +€6,299 | +0.9% |
| Intangible fixed assets | 21 | €20,782 | €15,558 | -€5,224 | -25.1% |
| Tangible fixed assets | 22/27 | €653,578 | €665,101 | +€11,523 | +1.8% |
| Land and buildings | 22 | €64,066 | €57,722 | -€6,344 | -9.9% |
| Plant, machinery and equipment | 23 | €526,604 | €546,650 | +€20,046 | +3.8% |
| Furniture and vehicles | 24 | €11,329 | €13,980 | +€2,651 | +23.4% |
| Other tangible fixed assets | 26 | €51,579 | €46,749 | -€4,830 | -9.4% |
| Current assets | 29/58 | €208,129 | €192,138 | -€15,991 | -7.7% |
| Amounts receivable within one year | 40/41 | €116,784 | €97,873 | -€18,911 | -16.2% |
| Trade receivables | 40 | €1,188 | €18,095 | +€16,906 | +1422.6% |
| Other amounts receivable | 41 | €115,596 | €79,779 | -€35,817 | -31.0% |
| Current investments | 50/53 | €33,030 | €42,142 | +€9,113 | +27.6% |
| Cash at bank and in hand | 54/58 | €54,086 | €46,462 | -€7,624 | -14.1% |
| Deferred charges and accrued income | 490/1 | €4,229 | €5,660 | +€1,431 | +33.8% |
| Total equity and liabilities | 10/49 | €882,488 | €872,797 | -€9,692 | -1.1% |
| Equity | 10/15 | €253,423 | €243,918 | -€9,505 | -3.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €233,423 | €223,918 | -€9,505 | -4.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €231,423 | €221,918 | -€9,505 | -4.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €629,066 | €628,879 | -€187 | 0.0% |
| Amounts payable after more than one year | 17 | €521,720 | €508,377 | -€13,343 | -2.6% |
| Financial debts | 170/4 | €521,720 | €508,377 | -€13,343 | -2.6% |
| Amounts payable within one year | 42/48 | €107,346 | €120,502 | +€13,156 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €77,825 | €95,365 | +€17,539 | +22.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,207 | €14,891 | +€4,684 | +45.9% |
| Suppliers | 440/4 | €10,207 | €14,891 | +€4,684 | +45.9% |
| Taxes, remuneration and social security | 45 | €19,313 | €10,246 | -€9,067 | -46.9% |
| Taxes | 450/3 | €19,313 | €10,246 | -€9,067 | -46.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,374 | €94,532 | +€6,158 | +7.0% |
| Other operating charges | 640/8 | €2,836 | €2,627 | -€209 | -7.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €151,075 | €216,454 | +€65,380 | +43.3% |
| Operating profit (loss) | 9901 | €59,865 | €119,295 | +€59,431 | +99.3% |
| Financial income | 75/76B | €71 | €163 | +€92 | +129.8% |
| Recurring financial income | 75 | €71 | €163 | +€92 | +129.8% |
| Financial charges | 65/66B | €53,687 | €35,339 | -€18,349 | -34.2% |
| Recurring financial charges | 65 | €53,687 | €35,339 | -€18,349 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €6,248 | €84,119 | +€77,871 | +1246.3% |
| Income taxes | 67/77 | €569 | €24,686 | +€24,117 | +4238.6% |
| Profit (loss) for the period | 9904 | €5,679 | €59,433 | +€53,754 | +946.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,679 | €59,433 | +€53,754 | +946.5% |
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 30 September 2026 via checked.be.