WIMONI: what changed
Two fiscal 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.
WIMONI
Largest movements
- Cash +€63,659
up €63,659 (+135.4%), from €47,021 to €110,680
mainly Net result for the year (+€60,078) and Tax, wage and social debts (+€18,846)
- Tangible fixed assets +€20,613
up €20,613 (+349.5%), from €5,898 to €26,511
of which Plant, machinery and equipment: +€16,356
- Receivables within one year -€6,305
down €6,305 (-9.9%), from €63,391 to €57,086
of which Other amounts receivable: -€3,807
- Profit (loss) carried forward +€60,078
up €60,078 (+186.2%), from €32,270 to €92,348
- Tax, wage and social debts +€18,846
up €18,846 (+34.2%), from €55,161 to €74,007
of which Taxes: +€17,206
- Trade debts +€2,734
up €2,734 (+14.0%), from €19,514 to €22,248
- Gross operating margin +€92,688
up €92,688 (+34.1%), from €271,649 to €364,337
- Staff costs +€28,839
up €28,839 (+12.0%), from €240,778 to €269,617
- Taxes +€18,016
up €18,016 (+196.8%), from €9,153 to €27,169
- Other operating charges -€12,039
down €12,039 (-86.0%), from €14,004 to €1,964
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,836 | €207,493 | +€81,657 | +64.9% |
| Fixed assets | 21/28 | €8,898 | €29,632 | +€20,734 | +233.0% |
| Tangible fixed assets | 22/27 | €5,898 | €26,511 | +€20,613 | +349.5% |
| Land and buildings | 22 | €172 | €2,329 | +€2,158 | +1258.2% |
| Plant, machinery and equipment | 23 | €3,255 | €19,610 | +€16,356 | +502.5% |
| Furniture and vehicles | 24 | €1,765 | €1,838 | +€73 | +4.1% |
| Leasing and similar rights | 25 | - | €139 | +€139 | |
| Other tangible fixed assets | 26 | €707 | €2,594 | +€1,888 | +267.2% |
| Financial fixed assets | 28 | €3,000 | €3,121 | +€121 | +4.0% |
| Current assets | 29/58 | €116,938 | €177,861 | +€60,923 | +52.1% |
| Stocks and contracts in progress | 3 | €4,135 | €5,656 | +€1,521 | +36.8% |
| Stocks | 30/36 | €4,135 | €5,656 | +€1,521 | +36.8% |
| Amounts receivable within one year | 40/41 | €63,391 | €57,086 | -€6,305 | -9.9% |
| Trade receivables | 40 | €2,501 | €3 | -€2,498 | -99.9% |
| Other amounts receivable | 41 | €60,890 | €57,083 | -€3,807 | -6.3% |
| Cash at bank and in hand | 54/58 | €47,021 | €110,680 | +€63,659 | +135.4% |
| Deferred charges and accrued income | 490/1 | €2,391 | €4,439 | +€2,049 | +85.7% |
| Total equity and liabilities | 10/49 | €125,836 | €207,493 | +€81,657 | +64.9% |
| Equity | 10/15 | €47,394 | €107,472 | +€60,078 | +126.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,724 | €2,724 | = | 0.0% |
| Distributable reserves | 133 | €2,724 | €2,724 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,270 | €92,348 | +€60,078 | +186.2% |
| Amounts payable | 17/49 | €78,441 | €100,021 | +€21,580 | +27.5% |
| Amounts payable within one year | 42/48 | €78,441 | €100,021 | +€21,580 | +27.5% |
| Trade debts | 44 | €19,514 | €22,248 | +€2,734 | +14.0% |
| Suppliers | 440/4 | €19,514 | €22,248 | +€2,734 | +14.0% |
| Taxes, remuneration and social security | 45 | €55,161 | €74,007 | +€18,846 | +34.2% |
| Taxes | 450/3 | €25,197 | €42,404 | +€17,206 | +68.3% |
| Remuneration and social security | 454/9 | €29,964 | €31,603 | +€1,639 | +5.5% |
| Other amounts payable | 47/48 | €3,766 | €3,766 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €240,778 | €269,617 | +€28,839 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €2,528 | +€1,220 | +93.3% |
| Other operating charges | 640/8 | €14,004 | €1,964 | -€12,039 | -86.0% |
| Gross operating margin | 9900 | €271,649 | €364,337 | +€92,688 | +34.1% |
| Operating profit (loss) | 9901 | €15,559 | €90,227 | +€74,668 | +479.9% |
| Financial income | 75/76B | €10 | €25 | +€15 | +149.5% |
| Recurring financial income | 75 | €10 | €25 | +€15 | +149.5% |
| Financial charges | 65/66B | €3,692 | €3,006 | -€686 | -18.6% |
| Recurring financial charges | 65 | €3,692 | €3,006 | -€686 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €11,877 | €87,246 | +€75,369 | +634.6% |
| Income taxes | 67/77 | €9,153 | €27,169 | +€18,016 | +196.8% |
| Profit (loss) for the period | 9904 | €2,724 | €60,078 | +€57,354 | +2105.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,724 | €60,078 | +€57,354 | +2105.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.