WIMIRA: 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.
WIMIRA
Largest movements
- Cash +€7,607
up €7,607 (+246.5%), from €3,086 to €10,694
mainly Depreciation (+€5,956) and Net result for the year (+€1,728)
- Tangible fixed assets -€5,956
down €5,956 (-16.0%), from €37,318 to €31,362
of which Land and buildings: -€5,642
- Profit (loss) carried forward +€1,728
up €1,728 (+0.8%), from -€220,232 to -€218,504
- Gross operating margin +€5,297
up €5,297 (+160.4%), from €3,303 to €8,600
- Financial charges -€109
down €109 (-70.2%), from €155 to €46
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,956 | €43,371 | +€1,415 | +3.4% |
| Fixed assets | 21/28 | €37,318 | €31,362 | -€5,956 | -16.0% |
| Tangible fixed assets | 22/27 | €37,318 | €31,362 | -€5,956 | -16.0% |
| Land and buildings | 22 | €36,626 | €30,984 | -€5,642 | -15.4% |
| Furniture and vehicles | 24 | €692 | €378 | -€314 | -45.4% |
| Current assets | 29/58 | €4,638 | €12,009 | +€7,371 | +158.9% |
| Amounts receivable within one year | 40/41 | €530 | €264 | -€266 | -50.2% |
| Trade receivables | 40 | €257 | €0 | -€257 | -100.0% |
| Other amounts receivable | 41 | €273 | €264 | -€9 | -3.2% |
| Cash at bank and in hand | 54/58 | €3,086 | €10,694 | +€7,607 | +246.5% |
| Deferred charges and accrued income | 490/1 | €1,021 | €1,051 | +€30 | +2.9% |
| Total equity and liabilities | 10/49 | €41,956 | €43,371 | +€1,415 | +3.4% |
| Equity | 10/15 | -€200,850 | -€199,122 | +€1,728 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €782 | €782 | = | 0.0% |
| Tax-exempt reserves | 132 | €782 | €782 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€220,232 | -€218,504 | +€1,728 | +0.8% |
| Amounts payable | 17/49 | €242,806 | €242,493 | -€313 | -0.1% |
| Amounts payable within one year | 42/48 | €242,806 | €242,493 | -€313 | -0.1% |
| Trade debts | 44 | €202 | €128 | -€74 | -36.5% |
| Suppliers | 440/4 | €202 | €128 | -€74 | -36.5% |
| Advances received on contracts in progress | 46 | €400 | €0 | -€400 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €161 | +€161 | |
| Taxes | 450/3 | - | €161 | +€161 | |
| Other amounts payable | 47/48 | €242,205 | €242,205 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,956 | €5,956 | = | 0.0% |
| Other operating charges | 640/8 | €870 | €870 | -€0 | 0.0% |
| Gross operating margin | 9900 | €3,303 | €8,600 | +€5,297 | +160.4% |
| Operating profit (loss) | 9901 | -€3,523 | €1,774 | +€5,298 | |
| Financial charges | 65/66B | €155 | €46 | -€109 | -70.2% |
| Recurring financial charges | 65 | €155 | €46 | -€109 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,679 | €1,728 | +€5,407 | |
| Profit (loss) for the period | 9904 | -€3,679 | €1,728 | +€5,407 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,679 | €1,728 | +€5,407 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.