WIMIEKO: 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.
WIMIEKO
Largest movements
- Stocks and contracts -€395,871
down €395,871 (-64.4%), from €615,120 to €219,249
- Cash -€347,753
down €347,753 (-18.6%), from €1.9m to €1.5m
mainly Receivables within one year (-€324,385) and Trade debts (-€264,533)
- Receivables within one year +€324,385
up €324,385 (+147%), from €221,063 to €545,448
of which Trade receivables: +€317,585
- Tangible fixed assets +€208,705
up €208,705 (+83.7%), from €249,430 to €458,135
of which Plant, machinery and equipment: +€139,589
- Trade debts -€264,533
down €264,533 (-9.9%), from €2.7m to €2.4m
- Reserves +€76,144
up €76,144 (+31.3%), from €243,002 to €319,146
- Gross operating margin -€81,885
down €81,885 (-35.7%), from €229,214 to €147,329
- Other operating charges -€30,557
down €30,557 (-87.8%), from €34,802 to €4,245
- Taxes -€19,844
down €19,844 (-52.7%), from €37,636 to €17,792
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 | €2,961,319 | €2,751,228 | -€210,091 | -7.1% |
| Fixed assets | 21/28 | €255,085 | €463,790 | +€208,705 | +81.8% |
| Tangible fixed assets | 22/27 | €249,430 | €458,135 | +€208,705 | +83.7% |
| Land and buildings | 22 | €126,794 | €223,891 | +€97,097 | +76.6% |
| Plant, machinery and equipment | 23 | €12,045 | €151,634 | +€139,589 | +1,159% |
| Furniture and vehicles | 24 | €110,591 | €82,610 | -€27,980 | -25.3% |
| Financial fixed assets | 28 | €5,655 | €5,655 | = | 0.0% |
| Current assets | 29/58 | €2,706,234 | €2,287,438 | -€418,797 | -15.5% |
| Stocks and contracts in progress | 3 | €615,120 | €219,249 | -€395,871 | -64.4% |
| Stocks | 30/36 | €615,120 | €219,249 | -€395,871 | -64.4% |
| Amounts receivable within one year | 40/41 | €221,063 | €545,448 | +€324,385 | +147% |
| Trade receivables | 40 | €215,341 | €532,926 | +€317,585 | +147% |
| Other amounts receivable | 41 | €5,722 | €12,522 | +€6,801 | +119% |
| Cash at bank and in hand | 54/58 | €1,865,241 | €1,517,488 | -€347,753 | -18.6% |
| Deferred charges and accrued income | 490/1 | €4,811 | €5,253 | +€442 | +9.2% |
| Total equity and liabilities | 10/49 | €2,961,319 | €2,751,228 | -€210,091 | -7.1% |
| Equity | 10/15 | €261,602 | €337,746 | +€76,144 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,002 | €319,146 | +€76,144 | +31.3% |
| Distributable reserves | 133 | €243,002 | €319,146 | +€76,144 | +31.3% |
| Amounts payable | 17/49 | €2,699,718 | €2,413,482 | -€286,236 | -10.6% |
| Amounts payable within one year | 42/48 | €2,696,388 | €2,409,268 | -€287,120 | -10.6% |
| Trade debts | 44 | €2,673,691 | €2,409,158 | -€264,533 | -9.9% |
| Suppliers | 440/4 | €2,673,691 | €2,409,158 | -€264,533 | -9.9% |
| Taxes, remuneration and social security | 45 | €22,697 | €110 | -€22,587 | -99.5% |
| Taxes | 450/3 | €22,697 | €110 | -€22,587 | -99.5% |
| Accrued charges and deferred income | 492/3 | €3,330 | €4,214 | +€884 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,220 | €49,361 | -€1,860 | -3.6% |
| Other operating charges | 640/8 | €34,802 | €4,245 | -€30,557 | -87.8% |
| Gross operating margin | 9900 | €229,214 | €147,329 | -€81,885 | -35.7% |
| Operating profit (loss) | 9901 | €143,192 | €93,724 | -€49,468 | -34.5% |
| Financial income | 75/76B | €0 | €259 | +€259 | +117,605% |
| Recurring financial income | 75 | €0 | €259 | +€259 | +117,605% |
| Financial charges | 65/66B | €39 | €47 | +€7 | +19.1% |
| Recurring financial charges | 65 | €39 | €47 | +€7 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €143,153 | €93,936 | -€49,217 | -34.4% |
| Income taxes | 67/77 | €37,636 | €17,792 | -€19,844 | -52.7% |
| Profit (loss) for the period | 9904 | €105,517 | €76,144 | -€29,373 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €105,517 | €76,144 | -€29,373 | -27.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.