Wimme Benjamin: 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.
Wimme Benjamin
Largest movements
- Receivables within one year -€27,315
down €27,315 (-71.3%), from €38,335 to €11,020
of which Trade receivables: -€22,914
- Receivables after one year +€11,173
up €11,173 (+34.9%), from €32,018 to €43,191
- Stocks and contracts +€3,860
up €3,860 (+206%), from €1,870 to €5,730
of which Contracts in progress: +€4,010
- Cash +€2,055
up €2,055 (+266%), from €774 to €2,829
mainly Receivables within one year (+€27,315) and Net result for the year (+€5,163)
- Deferred charges and accrued income +€1,174
up €1,174 (+762%), from €154 to €1,328
- Advances received -€6,897
no longer reported in 2025 (was €6,897)
- Reserves +€5,163
up €5,163 (+12.7%), from €40,550 to €45,713
- Trade debts -€4,758
down €4,758 (-48.8%), from €9,755 to €4,997
- Tax, wage and social debts -€2,446
down €2,446 (-42.2%), from €5,792 to €3,346
of which Taxes: -€4,646
- Other debts +€2,000
up €2,000 (+38.5%), from €5,197 to €7,197
- Gross operating margin +€22,314
up €22,314 (+11,683%), from €191 to €22,505
- Write-downs +€20,500
up €20,500 (+4,457%), from €460 to €20,960
- Financial income +€7,056
up €7,056 (+1,470%), from €480 to €7,536
of which Non-recurring financial income: +€6,897
- Other operating charges +€1,342
up €1,342 (+147%), from €915 to €2,257
- Taxes +€1,125
new in 2025: €1,125
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 | €73,151 | €65,270 | -€7,881 | -10.8% |
| Fixed assets | 21/28 | - | €1,172 | +€1,172 | |
| Tangible fixed assets | 22/27 | - | €1,172 | +€1,172 | |
| Furniture and vehicles | 24 | - | €1,172 | +€1,172 | |
| Current assets | 29/58 | €73,151 | €64,098 | -€9,053 | -12.4% |
| Amounts receivable after more than one year | 29 | €32,018 | €43,191 | +€11,173 | +34.9% |
| Other amounts receivable | 291 | €32,018 | €43,191 | +€11,173 | +34.9% |
| Stocks and contracts in progress | 3 | €1,870 | €5,730 | +€3,860 | +206% |
| Stocks | 30/36 | €1,870 | €1,720 | -€150 | -8.0% |
| Contracts in progress | 37 | - | €4,010 | +€4,010 | |
| Amounts receivable within one year | 40/41 | €38,335 | €11,020 | -€27,315 | -71.3% |
| Trade receivables | 40 | €30,722 | €7,808 | -€22,914 | -74.6% |
| Other amounts receivable | 41 | €7,613 | €3,212 | -€4,401 | -57.8% |
| Cash at bank and in hand | 54/58 | €774 | €2,829 | +€2,055 | +266% |
| Deferred charges and accrued income | 490/1 | €154 | €1,328 | +€1,174 | +762% |
| Total equity and liabilities | 10/49 | €73,151 | €65,270 | -€7,881 | -10.8% |
| Equity | 10/15 | €44,567 | €49,730 | +€5,163 | +11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €40,550 | €45,713 | +€5,163 | +12.7% |
| Distributable reserves | 133 | €40,550 | €45,713 | +€5,163 | +12.7% |
| Profit (loss) carried forward | 14 | -€8,383 | -€8,383 | = | 0.0% |
| Amounts payable | 17/49 | €28,584 | €15,540 | -€13,044 | -45.6% |
| Amounts payable within one year | 42/48 | €28,584 | €15,540 | -€13,044 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €943 | - | -€943 | |
| Trade debts | 44 | €9,755 | €4,997 | -€4,758 | -48.8% |
| Suppliers | 440/4 | €9,755 | €4,997 | -€4,758 | -48.8% |
| Advances received on contracts in progress | 46 | €6,897 | - | -€6,897 | |
| Taxes, remuneration and social security | 45 | €5,792 | €3,346 | -€2,446 | -42.2% |
| Taxes | 450/3 | €5,792 | €1,146 | -€4,646 | -80.2% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €5,197 | €7,197 | +€2,000 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €70 | +€70 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €460 | €20,960 | +€20,500 | +4,457% |
| Other operating charges | 640/8 | €915 | €2,257 | +€1,342 | +147% |
| Gross operating margin | 9900 | €191 | €22,505 | +€22,314 | +11,683% |
| Operating profit (loss) | 9901 | -€1,184 | -€782 | +€402 | +34.0% |
| Financial income | 75/76B | €480 | €7,536 | +€7,056 | +1,470% |
| Recurring financial income | 75 | €480 | €639 | +€159 | +33.1% |
| Non-recurring financial income | 76B | - | €6,897 | +€6,897 | |
| Financial charges | 65/66B | €658 | €466 | -€192 | -29.2% |
| Recurring financial charges | 65 | €658 | €466 | -€192 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,362 | €6,288 | +€7,650 | |
| Income taxes | 67/77 | - | €1,125 | +€1,125 | |
| Profit (loss) for the period | 9904 | -€1,362 | €5,163 | +€6,525 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,362 | €5,163 | +€6,525 |
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 22 October 2026 via checked.be.