WIMPIE: 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.
WIMPIE
Largest movements
- Stocks and contracts -€98,000
down €98,000 (-15.2%), from €643,202 to €545,202
- Cash +€25,972
up €25,972 (+33.5%), from €77,556 to €103,528
mainly Stocks and contracts (+€98,000) and Depreciation (+€19,970)
- Tangible fixed assets -€18,101
down €18,101 (-21.5%), from €84,286 to €66,185
of which Plant, machinery and equipment: -€14,327
- Trade debts -€59,488
down €59,488 (-24.7%), from €240,435 to €180,947
- Accrued charges and deferred income -€38,991
down €38,991 (-75.7%), from €51,531 to €12,540
- Profit (loss) carried forward +€11,291
up €11,291 (+3.2%), from -€351,844 to -€340,553
- Staff costs -€29,758
down €29,758 (-17.5%), from €170,229 to €140,471
- Depreciation +€10,583
up €10,583 (+113%), from €9,387 to €19,970
- Financial charges +€9,925
up €9,925 (+79.5%), from €12,483 to €22,408
- Gross operating margin -€7,229
down €7,229 (-3.5%), from €203,658 to €196,429
- Other operating charges -€3,699
down €3,699 (-60.5%), from €6,118 to €2,419
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 | €1,020,266 | €931,552 | -€88,714 | -8.7% |
| Fixed assets | 21/28 | €106,850 | €88,749 | -€18,101 | -16.9% |
| Tangible fixed assets | 22/27 | €84,286 | €66,185 | -€18,101 | -21.5% |
| Land and buildings | 22 | €22,590 | €19,142 | -€3,448 | -15.3% |
| Plant, machinery and equipment | 23 | €60,949 | €46,621 | -€14,327 | -23.5% |
| Furniture and vehicles | 24 | €746 | €421 | -€326 | -43.6% |
| Financial fixed assets | 28 | €22,564 | €22,564 | = | 0.0% |
| Current assets | 29/58 | €913,416 | €842,803 | -€70,613 | -7.7% |
| Stocks and contracts in progress | 3 | €643,202 | €545,202 | -€98,000 | -15.2% |
| Stocks | 30/36 | €643,202 | €545,202 | -€98,000 | -15.2% |
| Amounts receivable within one year | 40/41 | €136,264 | €137,165 | +€901 | +0.7% |
| Trade receivables | 40 | €39,796 | €42,562 | +€2,766 | +7.0% |
| Other amounts receivable | 41 | €96,468 | €94,603 | -€1,865 | -1.9% |
| Current investments | 50/53 | €54,235 | €54,235 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,556 | €103,528 | +€25,972 | +33.5% |
| Deferred charges and accrued income | 490/1 | €2,159 | €2,672 | +€513 | +23.8% |
| Total equity and liabilities | 10/49 | €1,020,266 | €931,552 | -€88,714 | -8.7% |
| Equity | 10/15 | €221,352 | €232,644 | +€11,291 | +5.1% |
| Contributions | 10/11 | €469,758 | €469,758 | = | 0.0% |
| Reserves | 13 | €103,438 | €103,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €56,463 | €56,463 | = | 0.0% |
| Distributable reserves | 133 | €46,976 | €46,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351,844 | -€340,553 | +€11,291 | +3.2% |
| Provisions and deferred taxes | 16 | €100,000 | €100,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €100,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable | 17/49 | €698,914 | €598,908 | -€100,006 | -14.3% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €597,383 | €536,368 | -€61,015 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 43 | €49,059 | €48,651 | -€408 | -0.8% |
| Credit institutions | 430/8 | €49,059 | €48,651 | -€408 | -0.8% |
| Trade debts | 44 | €240,435 | €180,947 | -€59,488 | -24.7% |
| Suppliers | 440/4 | €240,435 | €180,947 | -€59,488 | -24.7% |
| Taxes, remuneration and social security | 45 | €20,812 | €20,676 | -€137 | -0.7% |
| Taxes | 450/3 | €4,673 | €8,018 | +€3,345 | +71.6% |
| Remuneration and social security | 454/9 | €16,140 | €12,658 | -€3,482 | -21.6% |
| Other amounts payable | 47/48 | €37,076 | €36,095 | -€981 | -2.6% |
| Accrued charges and deferred income | 492/3 | €51,531 | €12,540 | -€38,991 | -75.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €170,229 | €140,471 | -€29,758 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,387 | €19,970 | +€10,583 | +113% |
| Other operating charges | 640/8 | €6,118 | €2,419 | -€3,699 | -60.5% |
| Non-recurring operating charges | 66A | €10,000 | €0 | -€10,000 | -100% |
| Gross operating margin | 9900 | €203,658 | €196,429 | -€7,229 | -3.5% |
| Operating profit (loss) | 9901 | €7,924 | €33,568 | +€25,645 | +324% |
| Financial income | 75/76B | €41 | €131 | +€90 | +217% |
| Recurring financial income | 75 | €41 | €131 | +€90 | +217% |
| Financial charges | 65/66B | €12,483 | €22,408 | +€9,925 | +79.5% |
| Recurring financial charges | 65 | €12,483 | €22,408 | +€9,925 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,518 | €11,291 | +€15,809 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,518 | €11,291 | +€15,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,518 | €11,291 | +€15,809 |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.