WIMPAT: 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.
WIMPAT
Largest movements
- Stocks and contracts +€11,030
up €11,030 (+169.7%), from €6,500 to €17,530
- Cash -€8,231
down €8,231 (-75.0%), from €10,971 to €2,740
mainly Net result for the year (-€54,227) and Stocks and contracts (-€11,030)
- Receivables within one year -€4,984
down €4,984 (-12.6%), from €39,673 to €34,689
of which Trade receivables: -€9,213
- Tangible fixed assets -€3,425
down €3,425 (-42.7%), from €8,013 to €4,588
of which Plant, machinery and equipment: -€2,304
- Profit (loss) carried forward -€54,227
down €54,227 (-85.0%), from -€63,814 to -€118,042
- Other debts +€32,500
up €32,500 (+39.7%), from €81,857 to €114,357
- Trade debts +€19,335
up €19,335, from €0 to €19,335
- Tax, wage and social debts -€3,096
down €3,096 (-59.0%), from €5,250 to €2,154
of which Taxes: -€2,397
- Gross operating margin -€75,228
down €75,228 (-80.4%), from €93,601 to €18,373
- Staff costs -€18,094
down €18,094 (-22.6%), from €80,162 to €62,068
- Other operating charges +€2,359
up €2,359 (+48.8%), from €4,838 to €7,197
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 | €72,459 | €66,971 | -€5,488 | -7.6% |
| Fixed assets | 21/28 | €14,539 | €11,115 | -€3,425 | -23.6% |
| Tangible fixed assets | 22/27 | €8,013 | €4,588 | -€3,425 | -42.7% |
| Plant, machinery and equipment | 23 | €6,892 | €4,588 | -€2,304 | -33.4% |
| Furniture and vehicles | 24 | €1,120 | €0 | -€1,120 | -100.0% |
| Financial fixed assets | 28 | €6,527 | €6,527 | = | 0.0% |
| Current assets | 29/58 | €57,920 | €55,856 | -€2,064 | -3.6% |
| Stocks and contracts in progress | 3 | €6,500 | €17,530 | +€11,030 | +169.7% |
| Stocks | 30/36 | €6,500 | €17,530 | +€11,030 | +169.7% |
| Amounts receivable within one year | 40/41 | €39,673 | €34,689 | -€4,984 | -12.6% |
| Trade receivables | 40 | €35,747 | €26,534 | -€9,213 | -25.8% |
| Other amounts receivable | 41 | €3,926 | €8,155 | +€4,229 | +107.7% |
| Cash at bank and in hand | 54/58 | €10,971 | €2,740 | -€8,231 | -75.0% |
| Deferred charges and accrued income | 490/1 | €776 | €897 | +€121 | +15.6% |
| Total equity and liabilities | 10/49 | €72,459 | €66,971 | -€5,488 | -7.6% |
| Equity | 10/15 | -€14,647 | -€68,874 | -€54,227 | -370.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €42,970 | €42,970 | = | 0.0% |
| 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 | €41,111 | €41,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,814 | -€118,042 | -€54,227 | -85.0% |
| Amounts payable | 17/49 | €87,106 | €135,845 | +€48,739 | +56.0% |
| Amounts payable within one year | 42/48 | €87,106 | €135,845 | +€48,739 | +56.0% |
| Trade debts | 44 | €0 | €19,335 | +€19,335 | |
| Suppliers | 440/4 | €0 | €19,335 | +€19,335 | |
| Taxes, remuneration and social security | 45 | €5,250 | €2,154 | -€3,096 | -59.0% |
| Taxes | 450/3 | €2,397 | €0 | -€2,397 | -100.0% |
| Remuneration and social security | 454/9 | €2,853 | €2,154 | -€699 | -24.5% |
| Other amounts payable | 47/48 | €81,857 | €114,357 | +€32,500 | +39.7% |
| Remuneration, social security and pensions | 62 | €80,162 | €62,068 | -€18,094 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,878 | €3,425 | -€453 | -11.7% |
| Other operating charges | 640/8 | €4,838 | €7,197 | +€2,359 | +48.8% |
| Gross operating margin | 9900 | €93,601 | €18,373 | -€75,228 | -80.4% |
| Operating profit (loss) | 9901 | €4,723 | -€54,317 | -€59,040 | |
| Financial charges | 65/66B | €330 | €135 | -€195 | -59.1% |
| Recurring financial charges | 65 | €330 | €135 | -€195 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €4,393 | -€54,452 | -€58,845 | |
| Income taxes | 67/77 | - | -€225 | -€225 | |
| Profit (loss) for the period | 9904 | €4,393 | -€54,227 | -€58,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,393 | -€54,227 | -€58,620 |
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 11 October 2026 via checked.be.