Wimec: 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.
Wimec
Largest movements
- Deferred charges and accrued income -€16,782
down €16,782 (-98.7%), from €17,000 to €218
- Receivables within one year -€9,266
down €9,266 (-24.0%), from €38,610 to €29,344
of which Trade receivables: -€6,586
- Tangible fixed assets -€1,874
down €1,874 (-35.1%), from €5,337 to €3,462
of which Land and buildings: -€1,263
- Cash -€1,595
down €1,595 (-10.4%), from €15,270 to €13,675
mainly Net result for the year (-€46,948) and Trade debts (-€6,004)
- Profit (loss) carried forward -€46,948
down €46,948 (-53.4%), from -€87,933 to -€134,881
- Accrued charges and deferred income +€14,701
up €14,701 (+2,142%), from €686 to €15,387
- Trade debts -€6,004
down €6,004 (-6.9%), from €87,265 to €81,261
- Other debts +€5,071
up €5,071 (+11.2%), from €45,165 to €50,236
- Tax, wage and social debts +€3,662
up €3,662 (+33.0%), from €11,088 to €14,750
of which Taxes: +€7,728
- Gross operating margin -€45,976
down €45,976 (-57.5%), from €80,013 to €34,036
- Staff costs -€3,523
down €3,523 (-4.3%), from €80,996 to €77,473
- Financial charges -€1,024
down €1,024 (-47.8%), from €2,142 to €1,118
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 | €76,469 | €46,951 | -€29,518 | -38.6% |
| Fixed assets | 21/28 | €5,589 | €3,715 | -€1,874 | -33.5% |
| Tangible fixed assets | 22/27 | €5,337 | €3,462 | -€1,874 | -35.1% |
| Land and buildings | 22 | €4,726 | €3,462 | -€1,263 | -26.7% |
| Plant, machinery and equipment | 23 | €611 | - | -€611 | |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €70,879 | €43,236 | -€27,643 | -39.0% |
| Amounts receivable within one year | 40/41 | €38,610 | €29,344 | -€9,266 | -24.0% |
| Trade receivables | 40 | €35,849 | €29,263 | -€6,586 | -18.4% |
| Other amounts receivable | 41 | €2,761 | €81 | -€2,680 | -97.1% |
| Cash at bank and in hand | 54/58 | €15,270 | €13,675 | -€1,595 | -10.4% |
| Deferred charges and accrued income | 490/1 | €17,000 | €218 | -€16,782 | -98.7% |
| Total equity and liabilities | 10/49 | €76,469 | €46,951 | -€29,518 | -38.6% |
| Equity | 10/15 | -€67,736 | -€114,683 | -€46,948 | -69.3% |
| Contributions | 10/11 | €15,369 | €15,369 | = | 0.0% |
| Reserves | 13 | €4,829 | €4,829 | = | 0.0% |
| Distributable reserves | 133 | €4,829 | €4,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,933 | -€134,881 | -€46,948 | -53.4% |
| Amounts payable | 17/49 | €144,204 | €161,634 | +€17,430 | +12.1% |
| Amounts payable within one year | 42/48 | €143,518 | €146,247 | +€2,729 | +1.9% |
| Trade debts | 44 | €87,265 | €81,261 | -€6,004 | -6.9% |
| Suppliers | 440/4 | €87,265 | €81,261 | -€6,004 | -6.9% |
| Taxes, remuneration and social security | 45 | €11,088 | €14,750 | +€3,662 | +33.0% |
| Taxes | 450/3 | €423 | €8,150 | +€7,728 | +1,828% |
| Remuneration and social security | 454/9 | €10,665 | €6,600 | -€4,066 | -38.1% |
| Other amounts payable | 47/48 | €45,165 | €50,236 | +€5,071 | +11.2% |
| Accrued charges and deferred income | 492/3 | €686 | €15,387 | +€14,701 | +2,142% |
| Remuneration, social security and pensions | 62 | €80,996 | €77,473 | -€3,523 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €1,874 | -€316 | -14.4% |
| Other operating charges | 640/8 | €505 | €570 | +€64 | +12.7% |
| Gross operating margin | 9900 | €80,013 | €34,036 | -€45,976 | -57.5% |
| Operating profit (loss) | 9901 | -€3,679 | -€45,881 | -€42,202 | -1,147% |
| Financial income | 75/76B | €241 | €51 | -€190 | -78.7% |
| Recurring financial income | 75 | €241 | €51 | -€190 | -78.7% |
| Financial charges | 65/66B | €2,142 | €1,118 | -€1,024 | -47.8% |
| Recurring financial charges | 65 | €2,142 | €1,118 | -€1,024 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,579 | -€46,948 | -€41,368 | -741% |
| Profit (loss) for the period | 9904 | -€5,579 | -€46,948 | -€41,368 | -741% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,579 | -€46,948 | -€41,368 | -741% |
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 19 October 2026 via checked.be.