WIMIRR: 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.
WIMIRR
Largest movements
- Receivables within one year +€176,701
up €176,701 (+706.7%), from €25,004 to €201,704
of which Trade receivables: +€193,027
- Cash +€169,365
up €169,365 (+261.2%), from €64,833 to €234,198
mainly Other debts (+€315,774) and Net result for the year (+€45,413)
- Tangible fixed assets -€23,846
down €23,846 (-10.8%), from €221,237 to €197,391
- Other debts +€315,774
up €315,774 (+165.0%), from €191,382 to €507,155
- Profit (loss) carried forward +€45,413
up €45,413 (+117.7%), from €38,574 to €83,987
- Tax, wage and social debts -€34,973
down €34,973 (-61.5%), from €56,874 to €21,901
of which Remuneration and social security: -€48,092
- Gross operating margin +€22,386
up €22,386 (+5.8%), from €385,925 to €408,311
- Taxes -€19,418
down €19,418 (-52.8%), from €36,766 to €17,348
- Staff costs -€17,006
down €17,006 (-5.4%), from €315,154 to €298,148
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 | €313,944 | €636,163 | +€322,219 | +102.6% |
| Fixed assets | 21/28 | €224,107 | €200,261 | -€23,846 | -10.6% |
| Tangible fixed assets | 22/27 | €221,237 | €197,391 | -€23,846 | -10.8% |
| Plant, machinery and equipment | 23 | €221,237 | €197,391 | -€23,846 | -10.8% |
| Financial fixed assets | 28 | €2,870 | €2,870 | = | 0.0% |
| Current assets | 29/58 | €89,837 | €435,902 | +€346,066 | +385.2% |
| Amounts receivable within one year | 40/41 | €25,004 | €201,704 | +€176,701 | +706.7% |
| Trade receivables | 40 | €6,974 | €200,001 | +€193,027 | +2767.9% |
| Other amounts receivable | 41 | €18,030 | €1,704 | -€16,326 | -90.6% |
| Cash at bank and in hand | 54/58 | €64,833 | €234,198 | +€169,365 | +261.2% |
| Total equity and liabilities | 10/49 | €313,944 | €636,163 | +€322,219 | +102.6% |
| Equity | 10/15 | €59,034 | €104,447 | +€45,413 | +76.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,574 | €83,987 | +€45,413 | +117.7% |
| Amounts payable | 17/49 | €254,909 | €531,716 | +€276,807 | +108.6% |
| Amounts payable within one year | 42/48 | €254,909 | €531,716 | +€276,807 | +108.6% |
| Trade debts | 44 | €6,654 | €2,660 | -€3,994 | -60.0% |
| Suppliers | 440/4 | €6,654 | €2,660 | -€3,994 | -60.0% |
| Taxes, remuneration and social security | 45 | €56,874 | €21,901 | -€34,973 | -61.5% |
| Taxes | 450/3 | €7,954 | €21,074 | +€13,119 | +164.9% |
| Remuneration and social security | 454/9 | €48,919 | €827 | -€48,092 | -98.3% |
| Other amounts payable | 47/48 | €191,382 | €507,155 | +€315,774 | +165.0% |
| Remuneration, social security and pensions | 62 | €315,154 | €298,148 | -€17,006 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,109 | €42,250 | +€141 | +0.3% |
| Other operating charges | 640/8 | €408 | €418 | +€10 | +2.5% |
| Gross operating margin | 9900 | €385,925 | €408,311 | +€22,386 | +5.8% |
| Operating profit (loss) | 9901 | €28,255 | €67,495 | +€39,241 | +138.9% |
| Financial charges | 65/66B | €5,889 | €4,735 | -€1,155 | -19.6% |
| Recurring financial charges | 65 | €5,889 | €4,735 | -€1,155 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €22,365 | €62,761 | +€40,396 | +180.6% |
| Income taxes | 67/77 | €36,766 | €17,348 | -€19,418 | -52.8% |
| Profit (loss) for the period | 9904 | -€14,401 | €45,413 | +€59,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,401 | €45,413 | +€59,813 |
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 11 October 2026 via checked.be.