WIMO: 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.
What changed
WIMO
NACE 41.001, General construction of residential buildings
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,003
2024 · €5,430+€1,573
Equity
€128,349
2024 · €121,346+€7,003
Cash
€3,065
2024 · €3,382-€317
Balance sheet total
€4.0m
2024 · €3.5m+€433,208
Largest movements
Assets
- Receivables within one year +€419,051
up €419,051 (+12.0%), from €3.5m to €3.9m
of which Other amounts receivable: +€355,058
Equity and liabilities
- Other debts +€440,065
up €440,065 (+13.5%), from €3.3m to €3.7m
Income statement
- Staff costs +€25,387
up €25,387 (+12.9%), from €196,700 to €222,087
- Gross operating margin +€24,918
up €24,918 (+11.3%), from €220,012 to €244,930
- Financial income +€2,635
up €2,635 (+346,737%), from €1 to €2,636
of which Non-recurring financial income: +€2,233
- Depreciation -€2,597
down €2,597 (-28.0%), from €9,270 to €6,672
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.
Result 2024
€5,430
Gross operating margin
+€24,918
Staff costs
-€25,387
Depreciation
+€2,597
Other operating charges
+€1,263
Other operating items
-€4,598
Financial income
+€2,635
Financial charges
+€261
Taxes
-€117
Result 2025
€7,003
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€317
Investment
€0
Financing
€0
Cash 2024
€3,382
From operations (derived)
-€317
Net result for the year
+€7,003
Depreciation
+€6,672
Stocks and contracts
-€14,750
Receivables within one year
-€419,051
Deferred charges and accrued income
-€6,397
Trade debts
-€11,616
Tax, wage and social debts
-€2,244
Other debts
+€440,065
Cash 2025
€3,065
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,530,995 | €3,964,203 | +€433,208 | +12.3% |
| Fixed assets | 21/28 | €13,080 | €6,407 | -€6,672 | -51.0% |
| Tangible fixed assets | 22/27 | €12,330 | €5,657 | -€6,672 | -54.1% |
| Plant, machinery and equipment | 23 | €309 | - | -€309 | |
| Furniture and vehicles | 24 | €12,021 | €5,657 | -€6,363 | -52.9% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €3,517,915 | €3,957,796 | +€439,881 | +12.5% |
| Stocks and contracts in progress | 3 | €23,050 | €37,800 | +€14,750 | +64.0% |
| Stocks | 30/36 | €13,250 | €21,600 | +€8,350 | +63.0% |
| Contracts in progress | 37 | €9,800 | €16,200 | +€6,400 | +65.3% |
| Amounts receivable within one year | 40/41 | €3,483,273 | €3,902,324 | +€419,051 | +12.0% |
| Trade receivables | 40 | €19,200 | €83,194 | +€63,994 | +333% |
| Other amounts receivable | 41 | €3,464,073 | €3,819,131 | +€355,058 | +10.2% |
| Cash at bank and in hand | 54/58 | €3,382 | €3,065 | -€317 | -9.4% |
| Deferred charges and accrued income | 490/1 | €8,209 | €14,606 | +€6,397 | +77.9% |
| Total equity and liabilities | 10/49 | €3,530,995 | €3,964,203 | +€433,208 | +12.3% |
| Equity | 10/15 | €121,346 | €128,349 | +€7,003 | +5.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €102,754 | €109,757 | +€7,003 | +6.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €100,895 | €107,898 | +€7,003 | +6.9% |
| Amounts payable | 17/49 | €3,409,649 | €3,835,854 | +€426,206 | +12.5% |
| Amounts payable within one year | 42/48 | €3,409,649 | €3,835,854 | +€426,206 | +12.5% |
| Trade debts | 44 | €123,604 | €111,988 | -€11,616 | -9.4% |
| Suppliers | 440/4 | €123,604 | €111,988 | -€11,616 | -9.4% |
| Taxes, remuneration and social security | 45 | €19,286 | €17,042 | -€2,244 | -11.6% |
| Taxes | 450/3 | €10,689 | €10,529 | -€161 | -1.5% |
| Remuneration and social security | 454/9 | €8,597 | €6,514 | -€2,083 | -24.2% |
| Other amounts payable | 47/48 | €3,266,759 | €3,706,825 | +€440,065 | +13.5% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €196,700 | €222,087 | +€25,387 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,270 | €6,672 | -€2,597 | -28.0% |
| Other operating charges | 640/8 | €4,637 | €3,374 | -€1,263 | -27.2% |
| Non-recurring operating charges | 66A | - | €4,598 | +€4,598 | |
| Gross operating margin | 9900 | €220,012 | €244,930 | +€24,918 | +11.3% |
| Operating profit (loss) | 9901 | €9,405 | €8,198 | -€1,207 | -12.8% |
| Financial income | 75/76B | €1 | €2,636 | +€2,635 | +346,737% |
| Recurring financial income | 75 | €1 | €403 | +€402 | +52,954% |
| Non-recurring financial income | 76B | - | €2,233 | +€2,233 | |
| Financial charges | 65/66B | €380 | €119 | -€261 | -68.7% |
| Recurring financial charges | 65 | €380 | €119 | -€261 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €9,025 | €10,715 | +€1,690 | +18.7% |
| Income taxes | 67/77 | €3,595 | €3,713 | +€117 | +3.3% |
| Profit (loss) for the period | 9904 | €5,430 | €7,003 | +€1,573 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,430 | €7,003 | +€1,573 | +29.0% |
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 15 October 2026 via checked.be.