WIMCOM: 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.
WIMCOM
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Tangible fixed assets -€83,863
down €83,863 (-62.4%), from €134,398 to €50,535
- Cash +€54,498
up €54,498 (+28.8%), from €189,191 to €243,689
mainly Net result for the year (+€170,723) and Depreciation (+€52,262)
- Receivables within one year +€40,611
up €40,611 (+43.2%), from €93,952 to €134,563
of which Trade receivables: +€28,444
- Reserves +€100,000
new in 2025: €100,000
- Profit (loss) carried forward +€70,723
up €70,723 (+99.6%), from €71,041 to €141,764
- Other debts -€67,430
no longer reported in 2025 (was €67,430)
- Current portion of long-term debt +€36,462
up €36,462 (+149%), from €24,390 to €60,852
- Debts after one year -€23,862
down €23,862 (-48.8%), from €48,902 to €25,039
- Gross operating margin +€138,787
up €138,787 (+24.5%), from €566,112 to €704,899
- Taxes +€31,368
up €31,368 (+89.7%), from €34,957 to €66,325
- Staff costs +€29,244
up €29,244 (+7.9%), from €368,935 to €398,179
- Other operating charges -€23,053
down €23,053 (-67.2%), from €34,310 to €11,257
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.
Derived cash bridge
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 | €446,541 | €557,788 | +€111,247 | +24.9% |
| Fixed assets | 21/28 | €163,398 | €79,535 | -€83,863 | -51.3% |
| Tangible fixed assets | 22/27 | €134,398 | €50,535 | -€83,863 | -62.4% |
| Furniture and vehicles | 24 | €134,398 | €50,535 | -€83,863 | -62.4% |
| Financial fixed assets | 28 | €29,000 | €29,000 | = | 0.0% |
| Current assets | 29/58 | €283,143 | €478,253 | +€195,110 | +68.9% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €93,952 | €134,563 | +€40,611 | +43.2% |
| Trade receivables | 40 | €93,952 | €122,396 | +€28,444 | +30.3% |
| Other amounts receivable | 41 | - | €12,167 | +€12,167 | |
| Cash at bank and in hand | 54/58 | €189,191 | €243,689 | +€54,498 | +28.8% |
| Total equity and liabilities | 10/49 | €446,541 | €557,788 | +€111,247 | +24.9% |
| Equity | 10/15 | €91,501 | €262,224 | +€170,723 | +187% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €100,000 | +€100,000 | |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | €71,041 | €141,764 | +€70,723 | +99.6% |
| Amounts payable | 17/49 | €355,040 | €295,563 | -€59,476 | -16.8% |
| Amounts payable after more than one year | 17 | €48,902 | €25,039 | -€23,862 | -48.8% |
| Financial debts | 170/4 | €48,902 | €25,039 | -€23,862 | -48.8% |
| Amounts payable within one year | 42/48 | €306,138 | €270,524 | -€35,614 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €24,390 | €60,852 | +€36,462 | +149% |
| Trade debts | 44 | €62,606 | €51,678 | -€10,928 | -17.5% |
| Suppliers | 440/4 | €62,606 | €51,678 | -€10,928 | -17.5% |
| Advances received on contracts in progress | 46 | €3,274 | - | -€3,274 | |
| Taxes, remuneration and social security | 45 | €148,437 | €157,994 | +€9,556 | +6.4% |
| Taxes | 450/3 | €91,832 | €103,820 | +€11,988 | +13.1% |
| Remuneration and social security | 454/9 | €56,606 | €54,174 | -€2,432 | -4.3% |
| Other amounts payable | 47/48 | €67,430 | - | -€67,430 | |
| Remuneration, social security and pensions | 62 | €368,935 | €398,179 | +€29,244 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,751 | €52,262 | -€6,490 | -11.0% |
| Other operating charges | 640/8 | €34,310 | €11,257 | -€23,053 | -67.2% |
| Gross operating margin | 9900 | €566,112 | €704,899 | +€138,787 | +24.5% |
| Operating profit (loss) | 9901 | €104,117 | €243,201 | +€139,085 | +134% |
| Financial income | 75/76B | €1,284 | €1,824 | +€540 | +42.0% |
| Recurring financial income | 75 | €84 | €24 | -€60 | -71.3% |
| Non-recurring financial income | 76B | €1,200 | €1,800 | +€600 | +50.0% |
| Financial charges | 65/66B | €3,659 | €7,977 | +€4,319 | +118% |
| Recurring financial charges | 65 | €3,659 | €7,977 | +€4,319 | +118% |
| Profit (loss) for the period before taxes | 9903 | €101,742 | €237,048 | +€135,306 | +133% |
| Income taxes | 67/77 | €34,957 | €66,325 | +€31,368 | +89.7% |
| Profit (loss) for the period | 9904 | €66,785 | €170,723 | +€103,938 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €66,785 | €170,723 | +€103,938 | +156% |
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 20 October 2026 via checked.be.