WIRTZIMMO: 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.
WIRTZIMMO
Largest movements
- Current investments +€94,902
up €94,902 (+10.2%), from €933,596 to €1.0m
- Receivables within one year +€37,439
up €37,439 (+114%), from €32,802 to €70,241
of which Trade receivables: +€36,858
- Tangible fixed assets -€30,582
down €30,582 (-7.9%), from €389,334 to €358,752
of which Land and buildings: -€37,448
- Cash +€28,846
up €28,846 (+20.9%), from €137,730 to €166,576
mainly Net result for the year (+€208,007) and Accrued charges and deferred income (+€42,000)
- Reserves +€208,007
up €208,007 (+27.2%), from €763,884 to €971,891
of which Distributable reserves: +€221,940
- Other debts -€74,643
down €74,643 (-35.6%), from €209,765 to €135,122
- Tax, wage and social debts -€47,818
down €47,818 (-68.4%), from €69,871 to €22,053
- Accrued charges and deferred income +€42,000
up €42,000, from €0 to €42,000
- Trade debts +€23,025
up €23,025 (+226%), from €10,169 to €33,194
- Financial income +€138,999
up €138,999 (+1,440%), from €9,655 to €148,654
of which Financial income: +€139,495
- Gross operating margin -€39,757
down €39,757 (-17.8%), from €223,246 to €183,490
- Taxes +€20,233
up €20,233 (+49.5%), from €40,885 to €61,118
- Other operating charges -€11,269
down €11,269 (-32.5%), from €34,674 to €23,404
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 | €1,493,851 | €1,624,456 | +€130,605 | +8.7% |
| Fixed assets | 21/28 | €389,722 | €359,141 | -€30,582 | -7.8% |
| Tangible fixed assets | 22/27 | €389,334 | €358,752 | -€30,582 | -7.9% |
| Land and buildings | 22 | €382,181 | €344,734 | -€37,448 | -9.8% |
| Plant, machinery and equipment | 23 | €1,314 | €23 | -€1,291 | -98.2% |
| Furniture and vehicles | 24 | €5,838 | €13,996 | +€8,157 | +140% |
| Financial fixed assets | 28 | €388 | €388 | = | 0.0% |
| Current assets | 29/58 | €1,104,129 | €1,265,315 | +€161,187 | +14.6% |
| Amounts receivable within one year | 40/41 | €32,802 | €70,241 | +€37,439 | +114% |
| Trade receivables | 40 | €32,802 | €69,660 | +€36,858 | +112% |
| Other amounts receivable | 41 | - | €581 | +€581 | |
| Current investments | 50/53 | €933,596 | €1,028,498 | +€94,902 | +10.2% |
| Cash at bank and in hand | 54/58 | €137,730 | €166,576 | +€28,846 | +20.9% |
| Total equity and liabilities | 10/49 | €1,493,851 | €1,624,456 | +€130,605 | +8.7% |
| Equity | 10/15 | €1,073,842 | €1,281,849 | +€208,007 | +19.4% |
| Contributions | 10/11 | €309,958 | €309,958 | = | 0.0% |
| Capital | 10 | €309,958 | €309,958 | = | 0.0% |
| Issued capital | 100 | €309,958 | €309,958 | = | 0.0% |
| Contributions outside capital | 11 | €1 | €1 | = | 0.0% |
| Share premium | 1100/10 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €763,884 | €971,891 | +€208,007 | +27.2% |
| Non-distributable reserves | 130/1 | €30,996 | €30,996 | = | 0.0% |
| Legal reserve | 130 | €30,996 | €30,996 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,770 | €47,837 | -€13,933 | -22.6% |
| Distributable reserves | 133 | €671,118 | €893,059 | +€221,940 | +33.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €20,590 | €15,946 | -€4,644 | -22.6% |
| Deferred taxes | 168 | €20,590 | €15,946 | -€4,644 | -22.6% |
| Amounts payable | 17/49 | €399,418 | €326,661 | -€72,757 | -18.2% |
| Amounts payable after more than one year | 17 | €75,577 | €59,756 | -€15,821 | -20.9% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,577 | €9,756 | -€15,821 | -61.9% |
| Amounts payable within one year | 42/48 | €323,841 | €224,905 | -€98,936 | -30.6% |
| Trade debts | 44 | €10,169 | €33,194 | +€23,025 | +226% |
| Suppliers | 440/4 | €10,169 | €33,194 | +€23,025 | +226% |
| Advances received on contracts in progress | 46 | €34,036 | €34,536 | +€500 | +1.5% |
| Taxes, remuneration and social security | 45 | €69,871 | €22,053 | -€47,818 | -68.4% |
| Taxes | 450/3 | €69,871 | €22,053 | -€47,818 | -68.4% |
| Other amounts payable | 47/48 | €209,765 | €135,122 | -€74,643 | -35.6% |
| Accrued charges and deferred income | 492/3 | €0 | €42,000 | +€42,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,732 | €39,773 | -€1,959 | -4.7% |
| Other operating charges | 640/8 | €34,674 | €23,404 | -€11,269 | -32.5% |
| Non-recurring operating charges | 66A | - | €1,111 | +€1,111 | |
| Gross operating margin | 9900 | €223,246 | €183,490 | -€39,757 | -17.8% |
| Operating profit (loss) | 9901 | €146,840 | €119,201 | -€27,639 | -18.8% |
| Financial income | 75/76B | €9,655 | €148,654 | +€138,999 | +1,440% |
| Recurring financial income | 75 | €9,158 | €148,654 | +€139,495 | +1,523% |
| Non-recurring financial income | 76B | €496 | €0 | -€496 | -100% |
| Financial charges | 65/66B | €3,162 | €3,375 | +€213 | +6.7% |
| Recurring financial charges | 65 | €3,162 | €3,375 | +€213 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €153,333 | €264,480 | +€111,147 | +72.5% |
| Transfer from deferred taxes | 780 | €4,675 | €4,644 | -€30 | -0.6% |
| Income taxes | 67/77 | €40,885 | €61,118 | +€20,233 | +49.5% |
| Profit (loss) for the period | 9904 | €117,123 | €208,007 | +€90,884 | +77.6% |
| Transfer from tax-exempt reserves | 789 | €14,024 | €13,933 | -€91 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €131,147 | €221,940 | +€90,793 | +69.2% |
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 21 October 2026 via checked.be.