WIMEL: 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.
What changed
WIMEL
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €5.2m-€3.9m
Equity
€9.1m
2024 · €7.7m+€1.4m
Cash
€113,649
2024 · €121,807-€8,158
Balance sheet total
€11.4m
2024 · €11.2m+€223,454
Largest movements
Assets
- Financial fixed assets +€205,198
up €205,198 (+3.7%), from €5.5m to €5.8m
- Receivables within one year +€147,116
up €147,116 (+68.5%), from €214,706 to €361,822
of which Other amounts receivable: +€109,533
Equity and liabilities
- Reserves +€1.4m
up €1.4m (+17.9%), from €7.5m to €8.9m
of which Distributable reserves: +€1.4m
- Other debts -€817,655
down €817,655 (-78.4%), from €1.0m to €225,057
- Debts after one year -€227,978
down €227,978 (-12.0%), from €1.9m to €1.7m
of which Financial debts: -€227,978
Income statement
- Financial income -€4.0m
down €4.0m (-72.8%), from €5.5m to €1.5m
of which Financial income: -€4.0m
- Taxes -€90,571
down €90,571 (-60.1%), from €150,640 to €60,069
- Gross operating margin +€39,715
up €39,715 (+39.5%), from €100,535 to €140,251
- Financial charges -€28,330
down €28,330 (-31.1%), from €91,138 to €62,808
- Depreciation +€22,971
up €22,971 (+18.0%), from €127,684 to €150,655
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.
Result 2024
€5.2m
Gross operating margin
+€39,715
Depreciation
-€22,971
Other operating charges
+€10,305
Financial income
-€4.0m
Financial charges
+€28,330
Taxes
+€90,571
Result 2025
€1.4m
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.
From operations
+€477,928
Investment
-€263,790
Financing
-€222,296
Cash 2024
€121,807
From operations (derived)
+€477,928
Net result for the year
+€1.4m
Depreciation
+€150,655
Receivables after one year
+€8,652
Receivables within one year
-€147,116
Deferred charges and accrued income
+€19,988
Provisions
-€5,483
Trade debts
+€8,575
Tax, wage and social debts
-€58,384
Other debts
-€817,655
Accrued charges and deferred income
-€32,326
Investment (derived)
-€263,790
Investment in fixed assets (net)
-€346,850
Current investments
+€83,060
Financing
-€222,296
Debts after one year
-€227,978
Current portion of long-term debt
+€5,682
Cash 2025
€113,649
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,167,601 | €11,391,055 | +€223,454 | +2.0% |
| Fixed assets | 21/28 | €9,281,809 | €9,478,005 | +€196,196 | +2.1% |
| Tangible fixed assets | 22/27 | €3,733,767 | €3,724,764 | -€9,002 | -0.2% |
| Land and buildings | 22 | €3,554,420 | €3,485,893 | -€68,528 | -1.9% |
| Furniture and vehicles | 24 | €68,911 | €45,267 | -€23,643 | -34.3% |
| Assets under construction and advance payments | 27 | €110,436 | €193,604 | +€83,169 | +75.3% |
| Financial fixed assets | 28 | €5,548,042 | €5,753,240 | +€205,198 | +3.7% |
| Current assets | 29/58 | €1,885,792 | €1,913,050 | +€27,258 | +1.4% |
| Amounts receivable after more than one year | 29 | €323,381 | €314,729 | -€8,652 | -2.7% |
| Other amounts receivable | 291 | €323,381 | €314,729 | -€8,652 | -2.7% |
| Amounts receivable within one year | 40/41 | €214,706 | €361,822 | +€147,116 | +68.5% |
| Trade receivables | 40 | €85,769 | €123,351 | +€37,583 | +43.8% |
| Other amounts receivable | 41 | €128,938 | €238,471 | +€109,533 | +85.0% |
| Current investments | 50/53 | €1,196,600 | €1,113,540 | -€83,060 | -6.9% |
| Cash at bank and in hand | 54/58 | €121,807 | €113,649 | -€8,158 | -6.7% |
| Deferred charges and accrued income | 490/1 | €29,298 | €9,310 | -€19,988 | -68.2% |
| Total equity and liabilities | 10/49 | €11,167,601 | €11,391,055 | +€223,454 | +2.0% |
| Equity | 10/15 | €7,730,288 | €9,081,312 | +€1.4m | +17.5% |
| Contributions | 10/11 | €200,600 | €200,600 | = | 0.0% |
| Reserves | 13 | €7,529,688 | €8,880,712 | +€1.4m | +17.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €378,554 | €362,104 | -€16,450 | -4.3% |
| Distributable reserves | 133 | €7,151,134 | €8,518,608 | +€1.4m | +19.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €126,185 | €120,701 | -€5,483 | -4.3% |
| Deferred taxes | 168 | €126,185 | €120,701 | -€5,483 | -4.3% |
| Amounts payable | 17/49 | €3,311,128 | €2,189,042 | -€1.1m | -33.9% |
| Amounts payable after more than one year | 17 | €1,896,619 | €1,668,641 | -€227,978 | -12.0% |
| Financial debts | 170/4 | €1,896,619 | €1,668,641 | -€227,978 | -12.0% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,370,303 | €508,521 | -€861,782 | -62.9% |
| Current portion of amounts payable after more than one year | 42 | €231,561 | €237,243 | +€5,682 | +2.5% |
| Trade debts | 44 | €2,164 | €10,739 | +€8,575 | +396.3% |
| Suppliers | 440/4 | €2,164 | €10,739 | +€8,575 | +396.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €93,866 | €35,481 | -€58,384 | -62.2% |
| Taxes | 450/3 | €93,866 | €35,481 | -€58,384 | -62.2% |
| Other amounts payable | 47/48 | €1,042,713 | €225,057 | -€817,655 | -78.4% |
| Accrued charges and deferred income | 492/3 | €44,206 | €11,880 | -€32,326 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,684 | €150,655 | +€22,971 | +18.0% |
| Other operating charges | 640/8 | €27,186 | €16,880 | -€10,305 | -37.9% |
| Gross operating margin | 9900 | €100,535 | €140,251 | +€39,715 | +39.5% |
| Operating profit (loss) | 9901 | -€54,334 | -€27,284 | +€27,050 | +49.8% |
| Financial income | 75/76B | €5,499,225 | €1,495,701 | -€4.0m | -72.8% |
| Recurring financial income | 75 | €5,499,225 | €1,492,093 | -€4.0m | -72.9% |
| Non-recurring financial income | 76B | - | €3,608 | +€3,608 | |
| Financial charges | 65/66B | €91,138 | €62,808 | -€28,330 | -31.1% |
| Recurring financial charges | 65 | €91,138 | €62,808 | -€28,330 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €5,353,753 | €1,405,609 | -€3.9m | -73.7% |
| Transfer from deferred taxes | 780 | €5,483 | €5,483 | = | 0.0% |
| Income taxes | 67/77 | €150,640 | €60,069 | -€90,571 | -60.1% |
| Profit (loss) for the period | 9904 | €5,208,596 | €1,351,023 | -€3.9m | -74.1% |
| Transfer from tax-exempt reserves | 789 | €16,450 | €16,450 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,225,046 | €1,367,473 | -€3.9m | -73.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.