WIMEQ: 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.
WIMEQ
Largest movements
- Cash +€4,605
up €4,605 (+16.4%), from €28,014 to €32,619
mainly Net result for the year (+€2,243) and Receivables within one year (+€1,515)
- Receivables within one year -€1,515
down €1,515 (-16.9%), from €8,946 to €7,431
of which Trade receivables: -€2,058
- Stocks and contracts -€1,156
down €1,156 (-25.0%), from €4,625 to €3,469
- Reserves +€2,243
up €2,243 (+25.0%), from €8,979 to €11,222
of which Distributable reserves: +€2,243
- Advances received -€1,025
no longer reported in 2024 (was €1,025)
- Tax, wage and social debts +€795
up €795 (+737.3%), from €108 to €903
- Gross operating margin +€4,941
up €4,941, from -€1,395 to €3,546
- Taxes +€813
up €813 (+851.7%), from €95 to €909
- Depreciation -€248
no longer reported in 2024 (was €248)
- Financial income +€57
up €57 (+124.1%), from €46 to €102
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,749 | €43,705 | +€1,956 | +4.7% |
| Current assets | 29/58 | €41,749 | €43,705 | +€1,956 | +4.7% |
| Stocks and contracts in progress | 3 | €4,625 | €3,469 | -€1,156 | -25.0% |
| Stocks | 30/36 | €4,625 | €3,469 | -€1,156 | -25.0% |
| Amounts receivable within one year | 40/41 | €8,946 | €7,431 | -€1,515 | -16.9% |
| Trade receivables | 40 | €3,368 | €1,310 | -€2,058 | -61.1% |
| Other amounts receivable | 41 | €5,578 | €6,122 | +€543 | +9.7% |
| Cash at bank and in hand | 54/58 | €28,014 | €32,619 | +€4,605 | +16.4% |
| Deferred charges and accrued income | 490/1 | €164 | €186 | +€22 | +13.3% |
| Total equity and liabilities | 10/49 | €41,749 | €43,705 | +€1,956 | +4.7% |
| Equity | 10/15 | €39,210 | €41,454 | +€2,243 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,979 | €11,222 | +€2,243 | +25.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,119 | €9,362 | +€2,243 | +31.5% |
| Profit (loss) carried forward | 14 | €11,632 | €11,632 | = | 0.0% |
| Amounts payable | 17/49 | €2,539 | €2,252 | -€287 | -11.3% |
| Amounts payable within one year | 42/48 | €2,539 | €2,252 | -€287 | -11.3% |
| Trade debts | 44 | €540 | €483 | -€57 | -10.6% |
| Suppliers | 440/4 | €540 | €483 | -€57 | -10.6% |
| Advances received on contracts in progress | 46 | €1,025 | - | -€1,025 | |
| Taxes, remuneration and social security | 45 | €108 | €903 | +€795 | +737.3% |
| Taxes | 450/3 | €108 | €903 | +€795 | +737.3% |
| Other amounts payable | 47/48 | €866 | €866 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | - | -€248 | |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | -€1,395 | €3,546 | +€4,941 | |
| Operating profit (loss) | 9901 | -€2,089 | €3,096 | +€5,186 | |
| Financial income | 75/76B | €46 | €102 | +€57 | +124.1% |
| Recurring financial income | 75 | €46 | €102 | +€57 | +124.1% |
| Financial charges | 65/66B | €45 | €47 | +€2 | +3.8% |
| Recurring financial charges | 65 | €45 | €47 | +€2 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,089 | €3,152 | +€5,241 | |
| Income taxes | 67/77 | €95 | €909 | +€813 | +851.7% |
| Profit (loss) for the period | 9904 | -€2,184 | €2,243 | +€4,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,184 | €2,243 | +€4,427 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.