WIMP: 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.
WIMP
Largest movements
- Cash -€38,764
down €38,764 (-64.3%), from €60,293 to €21,529
mainly Contributions, distributions and other (-€77,753) and Other debts (-€38,552)
- Receivables within one year -€10,746
down €10,746 (-23.4%), from €45,874 to €35,129
of which Trade receivables: -€10,777
- Deferred charges and accrued income +€7,934
up €7,934 (+487.6%), from €1,627 to €9,561
- Other debts -€38,552
down €38,552 (-33.1%), from €116,605 to €78,053
- Tax, wage and social debts -€3,404
no longer reported in 2025 (was €3,404)
- Gross operating margin -€35,467
down €35,467 (-25.3%), from €139,960 to €104,493
- Taxes -€8,985
down €8,985 (-31.0%), from €28,953 to €19,969
- Financial charges +€1,973
up €1,973, from -€1,028 to €945
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.
Cash bridge derived
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 | €141,309 | €98,743 | -€42,566 | -30.1% |
| Fixed assets | 21/28 | €23,759 | €22,768 | -€991 | -4.2% |
| Tangible fixed assets | 22/27 | €23,759 | €22,768 | -€991 | -4.2% |
| Furniture and vehicles | 24 | €2,523 | €4,251 | +€1,728 | +68.5% |
| Other tangible fixed assets | 26 | €21,235 | €18,517 | -€2,719 | -12.8% |
| Current assets | 29/58 | €117,550 | €75,975 | -€41,575 | -35.4% |
| Amounts receivable within one year | 40/41 | €45,874 | €35,129 | -€10,746 | -23.4% |
| Trade receivables | 40 | €45,874 | €35,098 | -€10,777 | -23.5% |
| Other amounts receivable | 41 | - | €31 | +€31 | |
| Current investments | 50/53 | €9,756 | €9,756 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,293 | €21,529 | -€38,764 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,627 | €9,561 | +€7,934 | +487.6% |
| Total equity and liabilities | 10/49 | €141,309 | €98,743 | -€42,566 | -30.1% |
| Equity | 10/15 | €20,405 | €20,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €120,904 | €78,338 | -€42,566 | -35.2% |
| Amounts payable within one year | 42/48 | €120,904 | €78,338 | -€42,566 | -35.2% |
| Trade debts | 44 | €894 | €285 | -€610 | -68.2% |
| Suppliers | 440/4 | €894 | €285 | -€610 | -68.2% |
| Taxes, remuneration and social security | 45 | €3,404 | - | -€3,404 | |
| Taxes | 450/3 | €3,404 | - | -€3,404 | |
| Other amounts payable | 47/48 | €116,605 | €78,053 | -€38,552 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,728 | €5,891 | +€1,163 | +24.6% |
| Other operating charges | 640/8 | €156 | €161 | +€5 | +3.4% |
| Gross operating margin | 9900 | €139,960 | €104,493 | -€35,467 | -25.3% |
| Operating profit (loss) | 9901 | €135,075 | €98,440 | -€36,635 | -27.1% |
| Financial income | 75/76B | €194 | €227 | +€33 | +16.8% |
| Recurring financial income | 75 | €194 | €227 | +€33 | +16.8% |
| Financial charges | 65/66B | -€1,028 | €945 | +€1,973 | |
| Recurring financial charges | 65 | -€1,028 | €945 | +€1,973 | |
| Profit (loss) for the period before taxes | 9903 | €136,298 | €97,722 | -€38,576 | -28.3% |
| Income taxes | 67/77 | €28,953 | €19,969 | -€8,985 | -31.0% |
| Profit (loss) for the period | 9904 | €107,344 | €77,753 | -€29,591 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,344 | €77,753 | -€29,591 | -27.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.