WIMCO: 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.
WIMCO
Largest movements
- Receivables within one year -€208,298
down €208,298 (-86.9%), from €239,611 to €31,312
of which Other amounts receivable: -€205,235
- Receivables after one year +€98,886
up €98,886 (+915.6%), from €10,800 to €109,686
- Tangible fixed assets -€26,375
down €26,375 (-6.4%), from €409,117 to €382,742
of which Furniture and vehicles: -€16,759
- Cash -€19,518
down €19,518 (-16.3%), from €119,959 to €100,441
mainly Other debts (-€160,094) and Receivables after one year (-€98,886)
- Other debts -€160,094
down €160,094 (-83.6%), from €191,497 to €31,404
- Reserves +€45,148
up €45,148 (+14.4%), from €314,501 to €359,649
of which Distributable reserves: +€45,148
- Debts after one year -€29,961
down €29,961 (-15.5%), from €192,745 to €162,784
- Tax, wage and social debts -€17,336
down €17,336 (-52.3%), from €33,143 to €15,806
- Gross operating margin -€36,439
down €36,439 (-25.7%), from €141,996 to €105,557
- Taxes -€19,274
down €19,274 (-50.3%), from €38,348 to €19,074
- Write-downs +€4,093
new in 2025: €4,093
- Financial income -€3,272
down €3,272 (-49.5%), from €6,615 to €3,342
- Depreciation +€2,701
up €2,701 (+9.0%), from €30,139 to €32,840
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 | €779,487 | €624,181 | -€155,305 | -19.9% |
| Fixed assets | 21/28 | €409,117 | €382,742 | -€26,375 | -6.4% |
| Tangible fixed assets | 22/27 | €409,117 | €382,742 | -€26,375 | -6.4% |
| Land and buildings | 22 | €334,891 | €321,864 | -€13,027 | -3.9% |
| Plant, machinery and equipment | 23 | €6,611 | €10,022 | +€3,411 | +51.6% |
| Furniture and vehicles | 24 | €67,615 | €50,856 | -€16,759 | -24.8% |
| Current assets | 29/58 | €370,370 | €241,439 | -€128,930 | -34.8% |
| Amounts receivable after more than one year | 29 | €10,800 | €109,686 | +€98,886 | +915.6% |
| Other amounts receivable | 291 | €10,800 | €109,686 | +€98,886 | +915.6% |
| Amounts receivable within one year | 40/41 | €239,611 | €31,312 | -€208,298 | -86.9% |
| Trade receivables | 40 | €30,919 | €27,856 | -€3,063 | -9.9% |
| Other amounts receivable | 41 | €208,691 | €3,456 | -€205,235 | -98.3% |
| Cash at bank and in hand | 54/58 | €119,959 | €100,441 | -€19,518 | -16.3% |
| Total equity and liabilities | 10/49 | €779,487 | €624,181 | -€155,305 | -19.9% |
| Equity | 10/15 | €326,901 | €372,049 | +€45,148 | +13.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €314,501 | €359,649 | +€45,148 | +14.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €312,641 | €357,789 | +€45,148 | +14.4% |
| Amounts payable | 17/49 | €452,586 | €252,133 | -€200,453 | -44.3% |
| Amounts payable after more than one year | 17 | €192,745 | €162,784 | -€29,961 | -15.5% |
| Financial debts | 170/4 | €192,745 | €162,784 | -€29,961 | -15.5% |
| Amounts payable within one year | 42/48 | €257,665 | €83,173 | -€174,492 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €29,203 | €29,961 | +€759 | +2.6% |
| Trade debts | 44 | €3,823 | €6,002 | +€2,179 | +57.0% |
| Suppliers | 440/4 | €3,823 | €6,002 | +€2,179 | +57.0% |
| Taxes, remuneration and social security | 45 | €33,143 | €15,806 | -€17,336 | -52.3% |
| Taxes | 450/3 | €33,143 | €15,806 | -€17,336 | -52.3% |
| Other amounts payable | 47/48 | €191,497 | €31,404 | -€160,094 | -83.6% |
| Accrued charges and deferred income | 492/3 | €2,176 | €6,176 | +€4,000 | +183.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,139 | €32,840 | +€2,701 | +9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,093 | +€4,093 | |
| Other operating charges | 640/8 | €3,085 | €2,840 | -€246 | -8.0% |
| Gross operating margin | 9900 | €141,996 | €105,557 | -€36,439 | -25.7% |
| Operating profit (loss) | 9901 | €108,771 | €65,784 | -€42,987 | -39.5% |
| Financial income | 75/76B | €6,615 | €3,342 | -€3,272 | -49.5% |
| Recurring financial income | 75 | €6,615 | €3,342 | -€3,272 | -49.5% |
| Financial charges | 65/66B | €5,722 | €4,905 | -€817 | -14.3% |
| Recurring financial charges | 65 | €5,722 | €4,905 | -€817 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €109,664 | €64,222 | -€45,442 | -41.4% |
| Income taxes | 67/77 | €38,348 | €19,074 | -€19,274 | -50.3% |
| Profit (loss) for the period | 9904 | €71,316 | €45,148 | -€26,168 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,316 | €45,148 | -€26,168 | -36.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.