WIMLI MANAGEMENT: 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.
WIMLI MANAGEMENT
Largest movements
- Tangible fixed assets -€13,062
down €13,062 (-10.6%), from €122,784 to €109,722
of which Land and buildings: -€9,520
- Receivables within one year +€6,733
up €6,733 (+76.6%), from €8,790 to €15,523
of which Trade receivables: +€5,541
- Other debts -€13,993
down €13,993 (-88.3%), from €15,847 to €1,854
- Profit (loss) carried forward +€10,387
up €10,387 (+31.4%), from €33,054 to €43,440
- Debts after one year -€7,517
down €7,517 (-9.2%), from €81,968 to €74,451
- Trade debts +€1,663
up €1,663 (+166.0%), from €1,002 to €2,665
- Gross operating margin +€17,182
up €17,182 (+101.5%), from €16,927 to €34,110
- Depreciation +€8,788
up €8,788 (+128.0%), from €6,864 to €15,653
- Staff costs -€3,633
no longer reported in 2025 (was €3,633)
- Financial charges +€2,925
up €2,925 (+352.6%), from €830 to €3,755
- Taxes +€1,808
up €1,808 (+117.7%), from €1,536 to €3,344
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 | €150,713 | €142,619 | -€8,094 | -5.4% |
| Formation expenses | 20 | €303 | €7 | -€296 | -97.6% |
| Fixed assets | 21/28 | €123,044 | €109,981 | -€13,062 | -10.6% |
| Tangible fixed assets | 22/27 | €122,784 | €109,722 | -€13,062 | -10.6% |
| Land and buildings | 22 | €110,908 | €101,388 | -€9,520 | -8.6% |
| Furniture and vehicles | 24 | €11,877 | €6,400 | -€5,476 | -46.1% |
| Other tangible fixed assets | 26 | - | €1,934 | +€1,934 | |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €27,366 | €32,630 | +€5,264 | +19.2% |
| Amounts receivable within one year | 40/41 | €8,790 | €15,523 | +€6,733 | +76.6% |
| Trade receivables | 40 | €8,326 | €13,867 | +€5,541 | +66.6% |
| Other amounts receivable | 41 | €464 | €1,656 | +€1,192 | +256.9% |
| Cash at bank and in hand | 54/58 | €17,946 | €16,463 | -€1,483 | -8.3% |
| Deferred charges and accrued income | 490/1 | €630 | €644 | +€14 | +2.2% |
| Total equity and liabilities | 10/49 | €150,713 | €142,619 | -€8,094 | -5.4% |
| Equity | 10/15 | €39,654 | €50,040 | +€10,387 | +26.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,054 | €43,440 | +€10,387 | +31.4% |
| Amounts payable | 17/49 | €111,059 | €92,578 | -€18,481 | -16.6% |
| Amounts payable after more than one year | 17 | €81,968 | €74,451 | -€7,517 | -9.2% |
| Financial debts | 170/4 | €81,968 | €74,451 | -€7,517 | -9.2% |
| Amounts payable within one year | 42/48 | €29,091 | €18,127 | -€10,964 | -37.7% |
| Financial debts | 43 | €6,032 | €7,517 | +€1,484 | +24.6% |
| Credit institutions | 430/8 | €6,032 | €7,517 | +€1,484 | +24.6% |
| Trade debts | 44 | €1,002 | €2,665 | +€1,663 | +166.0% |
| Suppliers | 440/4 | €1,002 | €2,665 | +€1,663 | +166.0% |
| Taxes, remuneration and social security | 45 | €6,210 | €6,091 | -€119 | -1.9% |
| Taxes | 450/3 | €6,210 | €6,091 | -€119 | -1.9% |
| Other amounts payable | 47/48 | €15,847 | €1,854 | -€13,993 | -88.3% |
| Remuneration, social security and pensions | 62 | €3,633 | - | -€3,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,864 | €15,653 | +€8,788 | +128.0% |
| Other operating charges | 640/8 | €268 | €172 | -€96 | -35.8% |
| Gross operating margin | 9900 | €16,927 | €34,110 | +€17,182 | +101.5% |
| Operating profit (loss) | 9901 | €6,162 | €18,285 | +€12,123 | +196.7% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.9% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.9% |
| Financial charges | 65/66B | €830 | €3,755 | +€2,925 | +352.6% |
| Recurring financial charges | 65 | €830 | €3,755 | +€2,925 | +352.6% |
| Profit (loss) for the period before taxes | 9903 | €5,344 | €14,530 | +€9,187 | +171.9% |
| Income taxes | 67/77 | €1,536 | €3,344 | +€1,808 | +117.7% |
| Profit (loss) for the period | 9904 | €3,808 | €11,187 | +€7,379 | +193.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,808 | €11,187 | +€7,379 | +193.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.