WIMMO: 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.
WIMMO
Largest movements
- Tangible fixed assets +€34,125
up €34,125 (+471%), from €7,246 to €41,372
of which Land and buildings: +€34,125
- Receivables within one year +€9,291
up €9,291 (+95.9%), from €9,690 to €18,981
of which Other amounts receivable: +€8,299
- Cash -€3,071
down €3,071 (-25.2%), from €12,190 to €9,120
mainly Investment in fixed assets (net) (-€35,000) and Receivables within one year (-€9,291)
- Deferred charges and accrued income -€2,500
down €2,500 (-36.0%), from €6,951 to €4,451
- Debts after one year +€27,587
new in 2025: €27,587
- Reserves +€6,150
up €6,150 (+29.7%), from €20,694 to €26,844
of which Distributable reserves: +€6,150
- Current portion of long-term debt +€2,413
new in 2025: €2,413
- Tax, wage and social debts -€2,187
down €2,187 (-78.0%), from €2,802 to €615
- Advances received +€2,185
up €2,185 (+984%), from €222 to €2,407
- Gross operating margin -€7,773
down €7,773 (-39.3%), from €19,775 to €12,002
- Taxes -€2,045
down €2,045 (-36.6%), from €5,583 to €3,539
- Depreciation -€597
down €597 (-40.6%), from €1,472 to €875
- Other operating charges +€378
up €378 (+71.3%), from €531 to €909
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 | €50,053 | €87,898 | +€37,845 | +75.6% |
| Fixed assets | 21/28 | €21,221 | €55,347 | +€34,125 | +161% |
| Tangible fixed assets | 22/27 | €7,246 | €41,372 | +€34,125 | +471% |
| Land and buildings | 22 | €7,246 | €41,372 | +€34,125 | +471% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €13,975 | €13,975 | = | 0.0% |
| Current assets | 29/58 | €28,832 | €32,552 | +€3,720 | +12.9% |
| Amounts receivable within one year | 40/41 | €9,690 | €18,981 | +€9,291 | +95.9% |
| Trade receivables | 40 | €3,897 | €4,889 | +€992 | +25.5% |
| Other amounts receivable | 41 | €5,793 | €14,092 | +€8,299 | +143% |
| Cash at bank and in hand | 54/58 | €12,190 | €9,120 | -€3,071 | -25.2% |
| Deferred charges and accrued income | 490/1 | €6,951 | €4,451 | -€2,500 | -36.0% |
| Total equity and liabilities | 10/49 | €50,053 | €87,898 | +€37,845 | +75.6% |
| Equity | 10/15 | €38,894 | €45,044 | +€6,150 | +15.8% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €20,694 | €26,844 | +€6,150 | +29.7% |
| Non-distributable reserves | 130/1 | €1,368 | €1,368 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,368 | €1,368 | = | 0.0% |
| Distributable reserves | 133 | €19,326 | €25,476 | +€6,150 | +31.8% |
| Amounts payable | 17/49 | €11,159 | €42,854 | +€31,695 | +284% |
| Amounts payable after more than one year | 17 | - | €27,587 | +€27,587 | |
| Financial debts | 170/4 | - | €27,587 | +€27,587 | |
| Amounts payable within one year | 42/48 | €11,083 | €15,267 | +€4,184 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,413 | +€2,413 | |
| Trade debts | 44 | €1,134 | €2,907 | +€1,773 | +156% |
| Suppliers | 440/4 | €1,134 | €2,907 | +€1,773 | +156% |
| Advances received on contracts in progress | 46 | €222 | €2,407 | +€2,185 | +984% |
| Taxes, remuneration and social security | 45 | €2,802 | €615 | -€2,187 | -78.0% |
| Taxes | 450/3 | €2,802 | €615 | -€2,187 | -78.0% |
| Other amounts payable | 47/48 | €6,925 | €6,925 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €76 | - | -€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €875 | -€597 | -40.6% |
| Other operating charges | 640/8 | €531 | €909 | +€378 | +71.3% |
| Gross operating margin | 9900 | €19,775 | €12,002 | -€7,773 | -39.3% |
| Operating profit (loss) | 9901 | €17,773 | €10,218 | -€7,555 | -42.5% |
| Financial income | 75/76B | €33 | €9 | -€25 | -73.9% |
| Recurring financial income | 75 | €33 | €9 | -€25 | -73.9% |
| Financial charges | 65/66B | €532 | €538 | +€6 | +1.2% |
| Recurring financial charges | 65 | €532 | €538 | +€6 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €17,274 | €9,689 | -€7,586 | -43.9% |
| Income taxes | 67/77 | €5,583 | €3,539 | -€2,045 | -36.6% |
| Profit (loss) for the period | 9904 | €11,691 | €6,150 | -€5,541 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,691 | €6,150 | -€5,541 | -47.4% |
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 13 October 2026 via checked.be.