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.
WIMO
Largest movements
- Cash +€43,374
up €43,374 (+21.0%), from €206,305 to €249,679
mainly Depreciation (+€18,514) and Net result for the year (+€18,225)
- Tangible fixed assets -€18,514
down €18,514 (-8.4%), from €219,892 to €201,378
of which Plant, machinery and equipment: -€14,126
- Reserves +€18,225
up €18,225 (+13.1%), from €139,613 to €157,838
of which Distributable reserves: +€17,314
- Other debts +€6,946
up €6,946 (+5.5%), from €126,117 to €133,063
- Gross operating margin +€3,512
up €3,512 (+6.2%), from €56,381 to €59,894
- Taxes +€1,735
up €1,735 (+25.6%), from €6,770 to €8,505
- Depreciation -€1,670
down €1,670 (-8.3%), from €20,184 to €18,514
- Financial charges -€669
down €669 (-6.7%), from €9,993 to €9,324
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 | €430,014 | €453,191 | +€23,177 | +5.4% |
| Fixed assets | 21/28 | €219,892 | €201,378 | -€18,514 | -8.4% |
| Tangible fixed assets | 22/27 | €219,892 | €201,378 | -€18,514 | -8.4% |
| Land and buildings | 22 | €156,695 | €152,307 | -€4,388 | -2.8% |
| Plant, machinery and equipment | 23 | €63,197 | €49,070 | -€14,126 | -22.4% |
| Current assets | 29/58 | €210,122 | €251,813 | +€41,691 | +19.8% |
| Amounts receivable within one year | 40/41 | €2,883 | €1,194 | -€1,689 | -58.6% |
| Trade receivables | 40 | €1,326 | €0 | -€1,326 | -100% |
| Other amounts receivable | 41 | €1,557 | €1,194 | -€363 | -23.3% |
| Cash at bank and in hand | 54/58 | €206,305 | €249,679 | +€43,374 | +21.0% |
| Deferred charges and accrued income | 490/1 | €934 | €941 | +€6 | +0.7% |
| Total equity and liabilities | 10/49 | €430,014 | €453,191 | +€23,177 | +5.4% |
| Equity | 10/15 | €288,349 | €306,574 | +€18,225 | +6.3% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €139,613 | €157,838 | +€18,225 | +13.1% |
| Non-distributable reserves | 130/1 | €7,334 | €8,245 | +€911 | +12.4% |
| Legal reserve | 130 | €7,334 | €8,245 | +€911 | +12.4% |
| Distributable reserves | 133 | €132,280 | €149,593 | +€17,314 | +13.1% |
| Amounts payable | 17/49 | €141,664 | €146,617 | +€4,952 | +3.5% |
| Amounts payable within one year | 42/48 | €127,741 | €134,429 | +€6,687 | +5.2% |
| Trade debts | 44 | €151 | €61 | -€91 | -60.0% |
| Suppliers | 440/4 | €151 | €61 | -€91 | -60.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,473 | €1,305 | -€168 | -11.4% |
| Taxes | 450/3 | €1,473 | €1,305 | -€168 | -11.4% |
| Other amounts payable | 47/48 | €126,117 | €133,063 | +€6,946 | +5.5% |
| Accrued charges and deferred income | 492/3 | €13,923 | €12,188 | -€1,735 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,184 | €18,514 | -€1,670 | -8.3% |
| Other operating charges | 640/8 | €5,916 | €6,099 | +€183 | +3.1% |
| Gross operating margin | 9900 | €56,381 | €59,894 | +€3,512 | +6.2% |
| Operating profit (loss) | 9901 | €30,281 | €35,280 | +€4,999 | +16.5% |
| Financial income | 75/76B | €990 | €774 | -€216 | -21.8% |
| Recurring financial income | 75 | €990 | €774 | -€216 | -21.8% |
| Financial charges | 65/66B | €9,993 | €9,324 | -€669 | -6.7% |
| Recurring financial charges | 65 | €9,993 | €9,324 | -€669 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €21,278 | €26,730 | +€5,452 | +25.6% |
| Income taxes | 67/77 | €6,770 | €8,505 | +€1,735 | +25.6% |
| Profit (loss) for the period | 9904 | €14,507 | €18,225 | +€3,717 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,507 | €18,225 | +€3,717 | +25.6% |
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 14 October 2026 via checked.be.