WIWAMED: 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.
WIWAMED
Largest movements
- Receivables within one year +€78,695
up €78,695, from €0 to €78,695
of which Other amounts receivable: +€43,342
- Cash +€6,475
up €6,475 (+15.2%), from €42,639 to €49,114
mainly Net result for the year (+€130,182) and Other debts (+€84,992)
- Other debts +€84,992
up €84,992 (+188.1%), from €45,190 to €130,182
- Trade debts -€34,898
down €34,898 (-92.2%), from €37,864 to €2,966
- Tax, wage and social debts +€33,961
up €33,961 (+166.8%), from €20,362 to €54,323
of which Taxes: +€34,914
- Gross operating margin +€117,423
up €117,423 (+142.4%), from €82,454 to €199,876
- Taxes +€32,857
up €32,857 (+180.2%), from €18,229 to €51,086
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 | €104,416 | €188,471 | +€84,054 | +80.5% |
| Fixed assets | 21/28 | €1,777 | €661 | -€1,116 | -62.8% |
| Tangible fixed assets | 22/27 | €1,777 | €661 | -€1,116 | -62.8% |
| Furniture and vehicles | 24 | €1,777 | €661 | -€1,116 | -62.8% |
| Current assets | 29/58 | €102,639 | €187,810 | +€85,170 | +83.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €78,695 | +€78,695 | |
| Trade receivables | 40 | - | €35,353 | +€35,353 | |
| Other amounts receivable | 41 | €0 | €43,342 | +€43,342 | |
| Cash at bank and in hand | 54/58 | €42,639 | €49,114 | +€6,475 | +15.2% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €104,416 | €188,471 | +€84,054 | +80.5% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,416 | €187,471 | +€84,054 | +81.3% |
| Amounts payable within one year | 42/48 | €103,416 | €187,471 | +€84,054 | +81.3% |
| Trade debts | 44 | €37,864 | €2,966 | -€34,898 | -92.2% |
| Suppliers | 440/4 | €37,864 | €2,966 | -€34,898 | -92.2% |
| Taxes, remuneration and social security | 45 | €20,362 | €54,323 | +€33,961 | +166.8% |
| Taxes | 450/3 | €16,772 | €51,686 | +€34,914 | +208.2% |
| Remuneration and social security | 454/9 | €3,590 | €2,637 | -€953 | -26.5% |
| Other amounts payable | 47/48 | €45,190 | €130,182 | +€84,992 | +188.1% |
| Remuneration, social security and pensions | 62 | €18,736 | €18,789 | +€52 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €1,116 | -€340 | -23.3% |
| Other operating charges | 640/8 | €461 | €540 | +€78 | +16.9% |
| Gross operating margin | 9900 | €82,454 | €199,876 | +€117,423 | +142.4% |
| Operating profit (loss) | 9901 | €61,800 | €179,432 | +€117,632 | +190.3% |
| Financial income | 75/76B | €1,700 | €2,828 | +€1,128 | +66.4% |
| Recurring financial income | 75 | €1,700 | €2,828 | +€1,128 | +66.4% |
| Financial charges | 65/66B | €342 | €992 | +€650 | +190.3% |
| Recurring financial charges | 65 | €342 | €992 | +€650 | +190.3% |
| Profit (loss) for the period before taxes | 9903 | €63,158 | €181,268 | +€118,110 | +187.0% |
| Income taxes | 67/77 | €18,229 | €51,086 | +€32,857 | +180.2% |
| Profit (loss) for the period | 9904 | €44,929 | €130,182 | +€85,253 | +189.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,929 | €130,182 | +€85,253 | +189.8% |
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 3 October 2026 via checked.be.