WIMTRANS: 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.
WIMTRANS
Largest movements
- Tangible fixed assets -€21,927
down €21,927 (-26.0%), from €84,189 to €62,262
of which Leasing and similar rights: -€19,262
- Cash +€3,540
up €3,540 (+25.1%), from €14,106 to €17,647
mainly Depreciation (+€24,233) and Tax, wage and social debts (+€3,758)
- Debts after one year -€18,771
down €18,771 (-38.2%), from €49,142 to €30,372
- Trade debts -€4,652
down €4,652 (-57.3%), from €8,115 to €3,464
- Tax, wage and social debts +€3,758
up €3,758 (+29.3%), from €12,842 to €16,599
- Profit (loss) carried forward +€2,808
up €2,808 (+23.1%), from -€12,177 to -€9,369
- Other debts -€1,618
down €1,618 (-77.3%), from €2,093 to €475
- Gross operating margin +€11,519
up €11,519 (+50.2%), from €22,931 to €34,451
- Taxes +€2,226
up €2,226 (+671%), from €332 to €2,558
- Depreciation -€1,582
down €1,582 (-6.1%), from €25,815 to €24,233
- Other operating charges +€459
up €459 (+21.4%), from €2,149 to €2,608
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 | €115,486 | €97,463 | -€18,023 | -15.6% |
| Fixed assets | 21/28 | €84,248 | €62,322 | -€21,927 | -26.0% |
| Tangible fixed assets | 22/27 | €84,189 | €62,262 | -€21,927 | -26.0% |
| Land and buildings | 22 | €2,645 | €1,927 | -€718 | -27.1% |
| Plant, machinery and equipment | 23 | €4,228 | €2,637 | -€1,591 | -37.6% |
| Furniture and vehicles | 24 | €7,220 | €6,864 | -€355 | -4.9% |
| Leasing and similar rights | 25 | €70,096 | €50,834 | -€19,262 | -27.5% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €31,237 | €35,141 | +€3,904 | +12.5% |
| Amounts receivable within one year | 40/41 | €17,131 | €17,494 | +€363 | +2.1% |
| Trade receivables | 40 | €17,131 | €17,494 | +€363 | +2.1% |
| Cash at bank and in hand | 54/58 | €14,106 | €17,647 | +€3,540 | +25.1% |
| Total equity and liabilities | 10/49 | €115,486 | €97,463 | -€18,023 | -15.6% |
| Equity | 10/15 | €24,975 | €27,782 | +€2,808 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,552 | €18,552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €16,692 | €16,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,177 | -€9,369 | +€2,808 | +23.1% |
| Amounts payable | 17/49 | €90,511 | €69,681 | -€20,830 | -23.0% |
| Amounts payable after more than one year | 17 | €49,142 | €30,372 | -€18,771 | -38.2% |
| Financial debts | 170/4 | €49,142 | €30,372 | -€18,771 | -38.2% |
| Amounts payable within one year | 42/48 | €41,369 | €39,309 | -€2,060 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €18,319 | €18,771 | +€451 | +2.5% |
| Trade debts | 44 | €8,115 | €3,464 | -€4,652 | -57.3% |
| Suppliers | 440/4 | €8,115 | €3,464 | -€4,652 | -57.3% |
| Taxes, remuneration and social security | 45 | €12,842 | €16,599 | +€3,758 | +29.3% |
| Taxes | 450/3 | €12,842 | €16,599 | +€3,758 | +29.3% |
| Other amounts payable | 47/48 | €2,093 | €475 | -€1,618 | -77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,815 | €24,233 | -€1,582 | -6.1% |
| Other operating charges | 640/8 | €2,149 | €2,608 | +€459 | +21.4% |
| Gross operating margin | 9900 | €22,931 | €34,451 | +€11,519 | +50.2% |
| Operating profit (loss) | 9901 | -€5,032 | €7,609 | +€12,642 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +40,850% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +40,850% |
| Financial charges | 65/66B | €2,437 | €2,252 | -€185 | -7.6% |
| Recurring financial charges | 65 | €2,437 | €2,252 | -€185 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,470 | €5,365 | +€12,835 | |
| Income taxes | 67/77 | €332 | €2,558 | +€2,226 | +671% |
| Profit (loss) for the period | 9904 | -€7,801 | €2,808 | +€10,609 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,801 | €2,808 | +€10,609 |
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 18 October 2026 via checked.be.