WIMTESS: 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.
WIMTESS
Largest movements
- Tangible fixed assets -€31,047
down €31,047 (-28.7%), from €108,326 to €77,279
- Receivables within one year +€12,161
up €12,161 (+70.9%), from €17,158 to €29,319
of which Trade receivables: +€9,990
- Deferred charges and accrued income -€4,994
down €4,994 (-83.3%), from €5,999 to €1,005
- Cash -€4,495
down €4,495 (-25.6%), from €17,545 to €13,050
mainly Debts after one year (-€25,520) and Receivables within one year (-€12,161)
- Debts after one year -€25,520
down €25,520 (-35.9%), from €71,043 to €45,523
- Reserves +€14,988
new in 2025: €14,988
- Profit (loss) carried forward -€11,173
no longer reported in 2025 (was €11,173)
- Trade debts -€4,552
down €4,552 (-21.7%), from €20,943 to €16,391
- Tax, wage and social debts -€3,182
down €3,182 (-27.9%), from €11,413 to €8,231
of which Taxes: -€2,364
- Gross operating margin +€27,635
up €27,635 (+32.3%), from €85,435 to €113,070
- Staff costs +€22,263
up €22,263 (+52.6%), from €42,322 to €64,586
- Depreciation +€4,325
up €4,325 (+16.2%), from €26,722 to €31,047
- Other operating charges +€2,777
up €2,777 (+75.1%), from €3,700 to €6,477
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 | €149,027 | €120,652 | -€28,375 | -19.0% |
| Fixed assets | 21/28 | €108,326 | €77,279 | -€31,047 | -28.7% |
| Tangible fixed assets | 22/27 | €108,326 | €77,279 | -€31,047 | -28.7% |
| Furniture and vehicles | 24 | €108,326 | €77,279 | -€31,047 | -28.7% |
| Current assets | 29/58 | €40,701 | €43,373 | +€2,672 | +6.6% |
| Amounts receivable within one year | 40/41 | €17,158 | €29,319 | +€12,161 | +70.9% |
| Trade receivables | 40 | €12,813 | €22,803 | +€9,990 | +78.0% |
| Other amounts receivable | 41 | €4,345 | €6,516 | +€2,171 | +50.0% |
| Cash at bank and in hand | 54/58 | €17,545 | €13,050 | -€4,495 | -25.6% |
| Deferred charges and accrued income | 490/1 | €5,999 | €1,005 | -€4,994 | -83.3% |
| Total equity and liabilities | 10/49 | €149,027 | €120,652 | -€28,375 | -19.0% |
| Equity | 10/15 | €21,173 | €24,988 | +€3,815 | +18.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €14,988 | +€14,988 | |
| Distributable reserves | 133 | - | €14,988 | +€14,988 | |
| Profit (loss) carried forward | 14 | €11,173 | - | -€11,173 | |
| Amounts payable | 17/49 | €127,854 | €95,664 | -€32,190 | -25.2% |
| Amounts payable after more than one year | 17 | €71,043 | €45,523 | -€25,520 | -35.9% |
| Financial debts | 170/4 | €71,043 | €45,523 | -€25,520 | -35.9% |
| Amounts payable within one year | 42/48 | €56,811 | €50,141 | -€6,670 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €24,456 | €25,520 | +€1,064 | +4.4% |
| Trade debts | 44 | €20,943 | €16,391 | -€4,552 | -21.7% |
| Suppliers | 440/4 | €20,943 | €16,391 | -€4,552 | -21.7% |
| Taxes, remuneration and social security | 45 | €11,413 | €8,231 | -€3,182 | -27.9% |
| Taxes | 450/3 | €5,264 | €2,900 | -€2,364 | -44.9% |
| Remuneration and social security | 454/9 | €6,149 | €5,330 | -€818 | -13.3% |
| Remuneration, social security and pensions | 62 | €42,322 | €64,586 | +€22,263 | +52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,722 | €31,047 | +€4,325 | +16.2% |
| Other operating charges | 640/8 | €3,700 | €6,477 | +€2,777 | +75.1% |
| Gross operating margin | 9900 | €85,435 | €113,070 | +€27,635 | +32.3% |
| Operating profit (loss) | 9901 | €12,691 | €10,961 | -€1,730 | -13.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,124 | €3,792 | -€332 | -8.1% |
| Recurring financial charges | 65 | €4,124 | €3,792 | -€332 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €8,567 | €7,170 | -€1,397 | -16.3% |
| Income taxes | 67/77 | €2,704 | €3,355 | +€651 | +24.1% |
| Profit (loss) for the period | 9904 | €5,863 | €3,815 | -€2,048 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,863 | €3,815 | -€2,048 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.