WIMEK: 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.
WIMEK
Largest movements
- Tangible fixed assets -€87,488
down €87,488 (-5.0%), from €1.8m to €1.7m
of which Land and buildings: -€57,522
- Cash +€44,219
up €44,219 (+250%), from €17,695 to €61,915
mainly Net result for the year (+€89,963) and Depreciation (+€87,488)
- Debts after one year -€126,181
down €126,181 (-11.8%), from €1.1m to €938,696
- Reserves +€89,963
up €89,963 (+15.8%), from €570,095 to €660,058
of which Distributable reserves: +€89,963
- Gross operating margin -€12,008
down €12,008 (-4.7%), from €256,422 to €244,414
- Depreciation +€9,346
up €9,346 (+12.0%), from €78,143 to €87,488
- Taxes -€3,581
down €3,581 (-8.5%), from €41,987 to €38,405
- Financial income +€2,990
up €2,990 (+111%), from €2,689 to €5,679
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 | €2,244,024 | €2,205,862 | -€38,162 | -1.7% |
| Fixed assets | 21/28 | €2,074,608 | €1,987,120 | -€87,488 | -4.2% |
| Tangible fixed assets | 22/27 | €1,764,741 | €1,677,253 | -€87,488 | -5.0% |
| Land and buildings | 22 | €1,638,807 | €1,581,285 | -€57,522 | -3.5% |
| Furniture and vehicles | 24 | €125,934 | €95,968 | -€29,967 | -23.8% |
| Financial fixed assets | 28 | €309,867 | €309,867 | = | 0.0% |
| Current assets | 29/58 | €169,416 | €218,742 | +€49,327 | +29.1% |
| Amounts receivable within one year | 40/41 | €149,163 | €155,983 | +€6,820 | +4.6% |
| Trade receivables | 40 | €13,585 | €8,515 | -€5,071 | -37.3% |
| Other amounts receivable | 41 | €135,578 | €147,468 | +€11,890 | +8.8% |
| Cash at bank and in hand | 54/58 | €17,695 | €61,915 | +€44,219 | +250% |
| Deferred charges and accrued income | 490/1 | €2,557 | €845 | -€1,713 | -67.0% |
| Total equity and liabilities | 10/49 | €2,244,024 | €2,205,862 | -€38,162 | -1.7% |
| Equity | 10/15 | €930,236 | €1,020,199 | +€89,963 | +9.7% |
| Contributions | 10/11 | €280,700 | €280,700 | = | 0.0% |
| Capital | 10 | €280,700 | €280,700 | = | 0.0% |
| Issued capital | 100 | €280,700 | €280,700 | = | 0.0% |
| Revaluation surpluses | 12 | €79,441 | €79,441 | = | 0.0% |
| Reserves | 13 | €570,095 | €660,058 | +€89,963 | +15.8% |
| Non-distributable reserves | 130/1 | €28,070 | €28,070 | = | 0.0% |
| Legal reserve | 130 | €28,070 | €28,070 | = | 0.0% |
| Distributable reserves | 133 | €542,025 | €631,988 | +€89,963 | +16.6% |
| Amounts payable | 17/49 | €1,313,788 | €1,185,663 | -€128,125 | -9.8% |
| Amounts payable after more than one year | 17 | €1,064,877 | €938,696 | -€126,181 | -11.8% |
| Financial debts | 170/4 | €1,064,877 | €938,696 | -€126,181 | -11.8% |
| Amounts payable within one year | 42/48 | €244,194 | €242,568 | -€1,625 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €123,749 | €126,181 | +€2,432 | +2.0% |
| Trade debts | 44 | €9,736 | €2,136 | -€7,600 | -78.1% |
| Suppliers | 440/4 | €9,736 | €2,136 | -€7,600 | -78.1% |
| Taxes, remuneration and social security | 45 | €26,677 | €25,502 | -€1,175 | -4.4% |
| Taxes | 450/3 | €26,677 | €25,502 | -€1,175 | -4.4% |
| Other amounts payable | 47/48 | €84,032 | €88,749 | +€4,717 | +5.6% |
| Accrued charges and deferred income | 492/3 | €4,717 | €4,398 | -€318 | -6.8% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,143 | €87,488 | +€9,346 | +12.0% |
| Other operating charges | 640/8 | €9,010 | €9,192 | +€182 | +2.0% |
| Gross operating margin | 9900 | €256,422 | €244,414 | -€12,008 | -4.7% |
| Operating profit (loss) | 9901 | €169,269 | €147,734 | -€21,535 | -12.7% |
| Financial income | 75/76B | €2,689 | €5,679 | +€2,990 | +111% |
| Recurring financial income | 75 | €2,689 | €5,679 | +€2,990 | +111% |
| Financial charges | 65/66B | €25,840 | €25,044 | -€795 | -3.1% |
| Recurring financial charges | 65 | €25,840 | €25,044 | -€795 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €146,118 | €128,369 | -€17,750 | -12.1% |
| Income taxes | 67/77 | €41,987 | €38,405 | -€3,581 | -8.5% |
| Profit (loss) for the period | 9904 | €104,132 | €89,963 | -€14,168 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,132 | €89,963 | -€14,168 | -13.6% |
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 25 October 2026 via checked.be.