WIMs world in move: 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.
WIMs world in move
Largest movements
- Cash +€76,221
up €76,221 (+125%), from €60,929 to €137,149
mainly Net result for the year (+€148,020) and Tax, wage and social debts (+€6,311)
- Receivables after one year +€55,000
up €55,000 (+8.7%), from €635,000 to €690,000
- Receivables within one year +€11,786
up €11,786 (+34.9%), from €33,738 to €45,523
of which Trade receivables: +€11,044
- Reserves +€148,020
up €148,020 (+24.4%), from €606,867 to €754,887
- Gross operating margin +€2,044
up €2,044 (+1.1%), from €190,870 to €192,914
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 | €751,650 | €896,156 | +€144,507 | +19.2% |
| Fixed assets | 21/28 | €21,983 | €23,484 | +€1,500 | +6.8% |
| Tangible fixed assets | 22/27 | €21,983 | €23,484 | +€1,500 | +6.8% |
| Land and buildings | 22 | €1,728 | €1,440 | -€288 | -16.7% |
| Plant, machinery and equipment | 23 | €8,716 | €7,760 | -€956 | -11.0% |
| Furniture and vehicles | 24 | €6,493 | €9,692 | +€3,198 | +49.3% |
| Other tangible fixed assets | 26 | €5,046 | €4,592 | -€454 | -9.0% |
| Current assets | 29/58 | €729,666 | €872,673 | +€143,006 | +19.6% |
| Amounts receivable after more than one year | 29 | €635,000 | €690,000 | +€55,000 | +8.7% |
| Other amounts receivable | 291 | €635,000 | €690,000 | +€55,000 | +8.7% |
| Amounts receivable within one year | 40/41 | €33,738 | €45,523 | +€11,786 | +34.9% |
| Trade receivables | 40 | €33,153 | €44,197 | +€11,044 | +33.3% |
| Other amounts receivable | 41 | €584 | €1,326 | +€742 | +127% |
| Cash at bank and in hand | 54/58 | €60,929 | €137,149 | +€76,221 | +125% |
| Total equity and liabilities | 10/49 | €751,650 | €896,156 | +€144,507 | +19.2% |
| Equity | 10/15 | €625,467 | €773,487 | +€148,020 | +23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €606,867 | €754,887 | +€148,020 | +24.4% |
| Distributable reserves | 133 | €606,867 | €754,887 | +€148,020 | +24.4% |
| Amounts payable | 17/49 | €126,183 | €122,669 | -€3,513 | -2.8% |
| Amounts payable within one year | 42/48 | €126,183 | €122,669 | -€3,513 | -2.8% |
| Trade debts | 44 | €10,613 | €1,737 | -€8,877 | -83.6% |
| Suppliers | 440/4 | €10,613 | €1,737 | -€8,877 | -83.6% |
| Taxes, remuneration and social security | 45 | €111,523 | €117,834 | +€6,311 | +5.7% |
| Taxes | 450/3 | €111,523 | €117,834 | +€6,311 | +5.7% |
| Other amounts payable | 47/48 | €4,046 | €3,099 | -€947 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,169 | €6,078 | -€91 | -1.5% |
| Other operating charges | 640/8 | €1,332 | €1,155 | -€177 | -13.3% |
| Non-recurring operating charges | 66A | €175 | - | -€175 | |
| Gross operating margin | 9900 | €190,870 | €192,914 | +€2,044 | +1.1% |
| Operating profit (loss) | 9901 | €183,194 | €185,681 | +€2,487 | +1.4% |
| Financial income | 75/76B | €19,131 | €20,999 | +€1,867 | +9.8% |
| Recurring financial income | 75 | €19,131 | €20,999 | +€1,867 | +9.8% |
| Financial charges | 65/66B | €173 | €98 | -€76 | -43.7% |
| Recurring financial charges | 65 | €173 | €98 | -€76 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €202,152 | €206,583 | +€4,430 | +2.2% |
| Income taxes | 67/77 | €59,271 | €58,563 | -€708 | -1.2% |
| Profit (loss) for the period | 9904 | €142,881 | €148,020 | +€5,139 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,881 | €148,020 | +€5,139 | +3.6% |
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 31 October 2026 via checked.be.