WIMWIMSITUATION: 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.
WIMWIMSITUATION
Largest movements
- Receivables within one year +€18,464
up €18,464 (+68.2%), from €27,092 to €45,556
of which Other amounts receivable: +€19,837
- Intangible fixed assets -€3,500
down €3,500 (-26.6%), from €13,163 to €9,663
- Other debts +€20,034
up €20,034 (+43.5%), from €46,022 to €66,056
- Current portion of long-term debt -€2,249
down €2,249 (-57.2%), from €3,933 to €1,684
- Debts after one year -€1,684
no longer reported in 2025 (was €1,684)
- Short-term financial debts -€1,451
down €1,451 (-37.8%), from €3,838 to €2,387
- Gross operating margin +€9,333
up €9,333, from -€4,387 to €4,946
- Depreciation -€292
down €292 (-7.6%), from €3,839 to €3,547
- Other operating charges +€120
up €120 (+13.8%), from €871 to €991
- Financial income +€106
up €106 (+539%), from €20 to €125
- Financial charges +€72
up €72 (+10.0%), from €722 to €795
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,502 | €56,419 | +€14,917 | +35.9% |
| Fixed assets | 21/28 | €14,410 | €10,863 | -€3,547 | -24.6% |
| Intangible fixed assets | 21 | €13,163 | €9,663 | -€3,500 | -26.6% |
| Tangible fixed assets | 22/27 | €47 | - | -€47 | |
| Furniture and vehicles | 24 | €47 | - | -€47 | |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €27,092 | €45,556 | +€18,464 | +68.2% |
| Amounts receivable within one year | 40/41 | €27,092 | €45,556 | +€18,464 | +68.2% |
| Trade receivables | 40 | €2,143 | €770 | -€1,373 | -64.1% |
| Other amounts receivable | 41 | €24,949 | €44,786 | +€19,837 | +79.5% |
| Total equity and liabilities | 10/49 | €41,502 | €56,419 | +€14,917 | +35.9% |
| Equity | 10/15 | -€20,541 | -€20,802 | -€261 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,001 | -€41,262 | -€261 | -0.6% |
| Amounts payable | 17/49 | €62,043 | €77,222 | +€15,179 | +24.5% |
| Amounts payable after more than one year | 17 | €1,684 | - | -€1,684 | |
| Financial debts | 170/4 | €1,684 | - | -€1,684 | |
| Amounts payable within one year | 42/48 | €60,359 | €77,222 | +€16,863 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €3,933 | €1,684 | -€2,249 | -57.2% |
| Financial debts | 43 | €3,838 | €2,387 | -€1,451 | -37.8% |
| Credit institutions | 430/8 | €3,838 | €2,387 | -€1,451 | -37.8% |
| Trade debts | 44 | €6,565 | €7,094 | +€529 | +8.1% |
| Suppliers | 440/4 | €6,565 | €7,094 | +€529 | +8.1% |
| Other amounts payable | 47/48 | €46,022 | €66,056 | +€20,034 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,839 | €3,547 | -€292 | -7.6% |
| Other operating charges | 640/8 | €871 | €991 | +€120 | +13.8% |
| Gross operating margin | 9900 | -€4,387 | €4,946 | +€9,333 | |
| Operating profit (loss) | 9901 | -€9,097 | €408 | +€9,505 | |
| Financial income | 75/76B | €20 | €125 | +€106 | +539% |
| Recurring financial income | 75 | €20 | €125 | +€106 | +539% |
| Financial charges | 65/66B | €722 | €795 | +€72 | +10.0% |
| Recurring financial charges | 65 | €722 | €795 | +€72 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,800 | -€261 | +€9,538 | +97.3% |
| Profit (loss) for the period | 9904 | -€9,800 | -€261 | +€9,538 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,800 | -€261 | +€9,538 | +97.3% |
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 16 October 2026 via checked.be.