WIMPEL: 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.
WIMPEL
Largest movements
- Tangible fixed assets +€25,721
up €25,721 (+537%), from €4,791 to €30,511
of which Furniture and vehicles: +€23,660
- Cash -€24,000
down €24,000 (-22.6%), from €106,251 to €82,250
mainly Investment in fixed assets (net) (-€33,614) and Debts after one year (-€11,609)
- Receivables within one year -€8,608
down €8,608 (-19.6%), from €43,814 to €35,206
of which Trade receivables: -€11,568
- Stocks and contracts +€1,893
up €1,893 (+66.6%), from €2,841 to €4,734
- Debts after one year -€11,609
down €11,609 (-31.8%), from €36,469 to €24,860
- Reserves +€4,322
up €4,322 (+5.6%), from €77,466 to €81,788
- Depreciation +€6,318
up €6,318 (+401%), from €1,576 to €7,894
- Gross operating margin -€4,824
down €4,824 (-5.0%), from €95,733 to €90,908
- Staff costs +€2,056
up €2,056 (+3.0%), from €68,230 to €70,285
- Taxes -€1,461
down €1,461 (-18.8%), from €7,789 to €6,329
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 | €163,620 | €158,495 | -€5,125 | -3.1% |
| Fixed assets | 21/28 | €8,901 | €34,621 | +€25,721 | +289% |
| Tangible fixed assets | 22/27 | €4,791 | €30,511 | +€25,721 | +537% |
| Land and buildings | 22 | €3,135 | €5,802 | +€2,667 | +85.1% |
| Plant, machinery and equipment | 23 | €1,125 | €519 | -€607 | -53.9% |
| Furniture and vehicles | 24 | €531 | €24,191 | +€23,660 | +4,459% |
| Financial fixed assets | 28 | €4,110 | €4,110 | = | 0.0% |
| Current assets | 29/58 | €154,720 | €123,874 | -€30,846 | -19.9% |
| Stocks and contracts in progress | 3 | €2,841 | €4,734 | +€1,893 | +66.6% |
| Stocks | 30/36 | €2,841 | €4,734 | +€1,893 | +66.6% |
| Amounts receivable within one year | 40/41 | €43,814 | €35,206 | -€8,608 | -19.6% |
| Trade receivables | 40 | €41,786 | €30,218 | -€11,568 | -27.7% |
| Other amounts receivable | 41 | €2,028 | €4,988 | +€2,960 | +146% |
| Cash at bank and in hand | 54/58 | €106,251 | €82,250 | -€24,000 | -22.6% |
| Deferred charges and accrued income | 490/1 | €1,814 | €1,683 | -€131 | -7.2% |
| Total equity and liabilities | 10/49 | €163,620 | €158,495 | -€5,125 | -3.1% |
| Equity | 10/15 | €89,866 | €94,188 | +€4,322 | +4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,466 | €81,788 | +€4,322 | +5.6% |
| Distributable reserves | 133 | €77,466 | €81,788 | +€4,322 | +5.6% |
| Amounts payable | 17/49 | €73,754 | €64,307 | -€9,448 | -12.8% |
| Amounts payable after more than one year | 17 | €36,469 | €24,860 | -€11,609 | -31.8% |
| Financial debts | 170/4 | €36,469 | €24,860 | -€11,609 | -31.8% |
| Amounts payable within one year | 42/48 | €37,285 | €39,447 | +€2,162 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €11,404 | €11,609 | +€205 | +1.8% |
| Trade debts | 44 | €15,204 | €15,750 | +€546 | +3.6% |
| Suppliers | 440/4 | €15,204 | €15,750 | +€546 | +3.6% |
| Taxes, remuneration and social security | 45 | €10,640 | €12,052 | +€1,412 | +13.3% |
| Taxes | 450/3 | €2,048 | €3,026 | +€978 | +47.8% |
| Remuneration and social security | 454/9 | €8,592 | €9,026 | +€434 | +5.0% |
| Other amounts payable | 47/48 | €36 | €35 | -€1 | -1.8% |
| Remuneration, social security and pensions | 62 | €68,230 | €70,285 | +€2,056 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,576 | €7,894 | +€6,318 | +401% |
| Other operating charges | 640/8 | €1,227 | €1,063 | -€163 | -13.3% |
| Gross operating margin | 9900 | €95,733 | €90,908 | -€4,824 | -5.0% |
| Operating profit (loss) | 9901 | €24,701 | €11,666 | -€13,035 | -52.8% |
| Financial income | 75/76B | €638 | €914 | +€275 | +43.1% |
| Recurring financial income | 75 | €638 | €914 | +€275 | +43.1% |
| Financial charges | 65/66B | €1,852 | €1,929 | +€77 | +4.1% |
| Recurring financial charges | 65 | €1,852 | €1,929 | +€77 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €23,487 | €10,651 | -€12,836 | -54.7% |
| Income taxes | 67/77 | €7,789 | €6,329 | -€1,461 | -18.8% |
| Profit (loss) for the period | 9904 | €15,698 | €4,322 | -€11,375 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,698 | €4,322 | -€11,375 | -72.5% |
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 24 October 2026 via checked.be.