WIMPYTRON: 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.
WIMPYTRON
Largest movements
- Receivables within one year +€53,738
up €53,738 (+20.9%), from €256,616 to €310,354
of which Other amounts receivable: +€49,757
- Tangible fixed assets -€7,886
down €7,886 (-37.6%), from €20,973 to €13,087
of which Furniture and vehicles: -€6,549
- Reserves +€46,200
up €46,200 (+26.4%), from €175,260 to €221,460
of which Distributable reserves: +€46,200
- Trade debts -€11,085
down €11,085 (-81.1%), from €13,671 to €2,586
- Tax, wage and social debts +€9,633
up €9,633 (+57.7%), from €16,702 to €26,335
- Depreciation +€2,714
up €2,714 (+32.2%), from €8,419 to €11,133
- Gross operating margin +€2,253
up €2,253 (+5.9%), from €38,134 to €40,386
- Taxes -€419
down €419 (-4.9%), from €8,545 to €8,126
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,684 | €326,535 | +€45,852 | +16.3% |
| Fixed assets | 21/28 | €21,068 | €13,182 | -€7,886 | -37.4% |
| Tangible fixed assets | 22/27 | €20,973 | €13,087 | -€7,886 | -37.6% |
| Plant, machinery and equipment | 23 | €1,702 | €365 | -€1,337 | -78.6% |
| Furniture and vehicles | 24 | €19,271 | €12,722 | -€6,549 | -34.0% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €259,616 | €313,354 | +€53,738 | +20.7% |
| Amounts receivable within one year | 40/41 | €256,616 | €310,354 | +€53,738 | +20.9% |
| Trade receivables | 40 | €15,428 | €19,408 | +€3,981 | +25.8% |
| Other amounts receivable | 41 | €241,188 | €290,945 | +€49,757 | +20.6% |
| Current investments | 50/53 | €3,000 | €3,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €280,684 | €326,535 | +€45,852 | +16.3% |
| Equity | 10/15 | €250,306 | €296,567 | +€46,261 | +18.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €175,260 | €221,460 | +€46,200 | +26.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €173,400 | €219,600 | +€46,200 | +26.6% |
| Profit (loss) carried forward | 14 | €68,849 | €68,910 | +€61 | +0.1% |
| Amounts payable | 17/49 | €30,378 | €29,968 | -€410 | -1.3% |
| Amounts payable within one year | 42/48 | €30,378 | €29,968 | -€410 | -1.3% |
| Financial debts | 43 | €5 | €1,048 | +€1,043 | +20645.1% |
| Credit institutions | 430/8 | €5 | €1,048 | +€1,043 | +20645.1% |
| Trade debts | 44 | €13,671 | €2,586 | -€11,085 | -81.1% |
| Suppliers | 440/4 | €13,671 | €2,586 | -€11,085 | -81.1% |
| Taxes, remuneration and social security | 45 | €16,702 | €26,335 | +€9,633 | +57.7% |
| Taxes | 450/3 | €16,702 | €26,335 | +€9,633 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,419 | €11,133 | +€2,714 | +32.2% |
| Other operating charges | 640/8 | €125 | €58 | -€67 | -53.6% |
| Gross operating margin | 9900 | €38,134 | €40,386 | +€2,253 | +5.9% |
| Operating profit (loss) | 9901 | €29,589 | €29,195 | -€394 | -1.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €936 | €1,236 | +€300 | +32.0% |
| Recurring financial charges | 65 | €936 | €1,236 | +€300 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €28,653 | €27,960 | -€693 | -2.4% |
| Income taxes | 67/77 | €8,545 | €8,126 | -€419 | -4.9% |
| Profit (loss) for the period | 9904 | €20,108 | €19,834 | -€274 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,108 | €19,834 | -€274 | -1.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.