WIMMAR: 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.
WIMMAR
Largest movements
- Tangible fixed assets -€14,482
down €14,482 (-12.6%), from €115,251 to €100,770
of which Land and buildings: -€7,402
- Receivables within one year -€3,195
down €3,195 (-15.3%), from €20,887 to €17,691
of which Other amounts receivable: -€5,000
- Cash +€3,183
up €3,183 (+3.8%), from €83,019 to €86,201
mainly Net result for the year (+€23,551) and Depreciation (+€14,482)
- Other debts -€44,809
down €44,809 (-37.1%), from €120,636 to €75,826
- Reserves +€23,551
up €23,551 (+30.1%), from €78,292 to €101,843
- Tax, wage and social debts +€4,046
up €4,046 (+37.1%), from €10,907 to €14,953
of which Taxes: +€4,046
- Trade debts +€2,661
up €2,661 (+83.7%), from €3,180 to €5,841
- Other operating charges -€10,783
down €10,783 (-61.1%), from €17,649 to €6,866
- Gross operating margin +€7,959
up €7,959 (+15.5%), from €51,377 to €59,336
- Taxes +€3,880
up €3,880 (+54.5%), from €7,115 to €10,995
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 | €219,214 | €204,663 | -€14,552 | -6.6% |
| Fixed assets | 21/28 | €115,251 | €100,770 | -€14,482 | -12.6% |
| Tangible fixed assets | 22/27 | €115,251 | €100,770 | -€14,482 | -12.6% |
| Land and buildings | 22 | €98,107 | €90,706 | -€7,402 | -7.5% |
| Furniture and vehicles | 24 | €17,144 | €10,064 | -€7,080 | -41.3% |
| Current assets | 29/58 | €103,963 | €103,893 | -€70 | -0.1% |
| Amounts receivable within one year | 40/41 | €20,887 | €17,691 | -€3,195 | -15.3% |
| Trade receivables | 40 | €10,887 | €12,691 | +€1,805 | +16.6% |
| Other amounts receivable | 41 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €83,019 | €86,201 | +€3,183 | +3.8% |
| Deferred charges and accrued income | 490/1 | €57 | - | -€57 | |
| Total equity and liabilities | 10/49 | €219,214 | €204,663 | -€14,552 | -6.6% |
| Equity | 10/15 | €84,492 | €108,043 | +€23,551 | +27.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €78,292 | €101,843 | +€23,551 | +30.1% |
| Distributable reserves | 133 | €78,292 | €101,843 | +€23,551 | +30.1% |
| Amounts payable | 17/49 | €134,723 | €96,620 | -€38,103 | -28.3% |
| Amounts payable within one year | 42/48 | €134,723 | €96,620 | -€38,103 | -28.3% |
| Trade debts | 44 | €3,180 | €5,841 | +€2,661 | +83.7% |
| Suppliers | 440/4 | €3,180 | €5,841 | +€2,661 | +83.7% |
| Taxes, remuneration and social security | 45 | €10,907 | €14,953 | +€4,046 | +37.1% |
| Taxes | 450/3 | €9,257 | €13,303 | +€4,046 | +43.7% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | €120,636 | €75,826 | -€44,809 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,023 | €14,482 | -€541 | -3.6% |
| Other operating charges | 640/8 | €17,649 | €6,866 | -€10,783 | -61.1% |
| Gross operating margin | 9900 | €51,377 | €59,336 | +€7,959 | +15.5% |
| Operating profit (loss) | 9901 | €18,705 | €37,988 | +€19,283 | +103.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,887 | €3,441 | -€446 | -11.5% |
| Recurring financial charges | 65 | €3,887 | €3,441 | -€446 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €14,818 | €34,547 | +€19,729 | +133.1% |
| Income taxes | 67/77 | €7,115 | €10,995 | +€3,880 | +54.5% |
| Profit (loss) for the period | 9904 | €7,703 | €23,551 | +€15,849 | +205.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,703 | €23,551 | +€15,849 | +205.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.