WYCIMMO: 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.
What changed
WYCIMMO
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€474,740
2024 · €570,196-€95,456
Equity
€7.0m
2024 · €6.5m+€474,740
Cash
€11,001
2024 · €48,124-€37,123
Balance sheet total
€7.0m
2024 · €6.7m+€294,550
Largest movements
Assets
- Current investments +€625,000
up €625,000 (+30.9%), from €2.0m to €2.7m
- Tangible fixed assets -€236,497
down €236,497 (-5.2%), from €4.6m to €4.3m
of which Land and buildings: -€218,966
Equity and liabilities
- Profit (loss) carried forward +€474,740
new in 2025: €474,740
- Current portion of long-term debt -€134,767
no longer reported in 2025 (was €134,767)
Income statement
- Financial income -€83,000
down €83,000 (-64.4%), from €128,972 to €45,972
- Write-downs +€43,033
no longer reported in 2025 (was -€43,033)
- Turnover +€33,068
up €33,068 (+3.2%), from €1.0m to €1.1m
- Taxes -€28,440
down €28,440 (-15.2%), from €186,687 to €158,247
- Services and other goods +€16,352
up €16,352 (+14.1%), from €115,927 to €132,279
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.
Result 2024
€570,196
Turnover
+€33,068
Other operating income
-€10,999
Services and other goods
-€16,352
Depreciation
+€4,378
Write-downs
-€43,033
Other operating charges
-€9,264
Financial income
-€83,000
Financial charges
+€1,306
Taxes
+€28,440
Result 2025
€474,740
raises the resultlowers the result
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.
From operations
+€722,643
Investment
-€625,000
Financing
-€134,767
Cash 2024
€48,124
From operations (derived)
+€722,643
Net result for the year
+€474,740
Depreciation
+€236,497
Receivables within one year
+€26,380
Deferred charges and accrued income
+€30,450
Trade debts
-€32,654
Tax, wage and social debts
-€13,769
Accrued charges and deferred income
+€1,000
Investment (derived)
-€625,000
Current investments
-€625,000
Financing
-€134,767
Current portion of long-term debt
-€134,767
Cash 2025
€11,001
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,712,678 | €7,007,228 | +€294,550 | +4.4% |
| Fixed assets | 21/28 | €4,576,108 | €4,339,611 | -€236,497 | -5.2% |
| Tangible fixed assets | 22/27 | €4,576,108 | €4,339,611 | -€236,497 | -5.2% |
| Land and buildings | 22 | €4,558,481 | €4,339,516 | -€218,966 | -4.8% |
| Plant, machinery and equipment | 23 | €17,626 | €95 | -€17,532 | -99.5% |
| Current assets | 29/58 | €2,136,570 | €2,667,618 | +€531,047 | +24.9% |
| Amounts receivable within one year | 40/41 | €26,380 | - | -€26,380 | |
| Other amounts receivable | 41 | €26,380 | - | -€26,380 | |
| Current investments | 50/53 | €2,025,000 | €2,650,000 | +€625,000 | +30.9% |
| Other investments | 51/53 | €2,025,000 | €2,650,000 | +€625,000 | +30.9% |
| Cash at bank and in hand | 54/58 | €48,124 | €11,001 | -€37,123 | -77.1% |
| Deferred charges and accrued income | 490/1 | €37,066 | €6,617 | -€30,450 | -82.1% |
| Total equity and liabilities | 10/49 | €6,712,678 | €7,007,228 | +€294,550 | +4.4% |
| Equity | 10/15 | €6,479,884 | €6,954,624 | +€474,740 | +7.3% |
| Contributions | 10/11 | €316,569 | €316,569 | = | 0.0% |
| Capital | 10 | €316,569 | €316,569 | = | 0.0% |
| Issued capital | 100 | €316,569 | €316,569 | = | 0.0% |
| Reserves | 13 | €6,163,315 | €6,163,315 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,657 | €31,657 | = | 0.0% |
| Legal reserve | 130 | €31,657 | €31,657 | = | 0.0% |
| Tax-exempt reserves | 132 | €526,250 | €526,250 | = | 0.0% |
| Distributable reserves | 133 | €5,605,408 | €5,605,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €474,740 | +€474,740 | |
| Amounts payable | 17/49 | €232,794 | €52,604 | -€180,190 | -77.4% |
| Amounts payable within one year | 42/48 | €228,824 | €47,634 | -€181,190 | -79.2% |
| Current portion of amounts payable after more than one year | 42 | €134,767 | - | -€134,767 | |
| Trade debts | 44 | €74,511 | €41,857 | -€32,654 | -43.8% |
| Suppliers | 440/4 | €74,511 | €41,857 | -€32,654 | -43.8% |
| Taxes, remuneration and social security | 45 | €19,546 | €5,777 | -€13,769 | -70.4% |
| Taxes | 450/3 | €19,546 | €5,777 | -€13,769 | -70.4% |
| Accrued charges and deferred income | 492/3 | €3,970 | €4,970 | +€1,000 | +25.2% |
| Operating income | 70/76A | €1,056,603 | €1,078,672 | +€22,069 | +2.1% |
| Turnover | 70 | €1,045,604 | €1,078,672 | +€33,068 | +3.2% |
| Other operating income | 74 | €10,999 | - | -€10,999 | |
| Operating charges | 60/66A | €426,879 | €491,150 | +€64,271 | +15.1% |
| Services and other goods | 61 | €115,927 | €132,279 | +€16,352 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240,875 | €236,497 | -€4,378 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€43,033 | - | +€43,033 | |
| Other operating charges | 640/8 | €113,110 | €122,374 | +€9,264 | +8.2% |
| Operating profit (loss) | 9901 | €629,724 | €587,522 | -€42,202 | -6.7% |
| Financial income | 75/76B | €128,972 | €45,972 | -€83,000 | -64.4% |
| Recurring financial income | 75 | €128,972 | €45,972 | -€83,000 | -64.4% |
| Income from current assets | 751 | €113,094 | €45,972 | -€67,122 | -59.4% |
| Other financial income | 752/9 | €15,878 | - | -€15,878 | |
| Financial charges | 65/66B | €1,813 | €507 | -€1,306 | -72.0% |
| Recurring financial charges | 65 | €1,813 | €507 | -€1,306 | -72.0% |
| Debt charges | 650 | €1,612 | €23 | -€1,589 | -98.6% |
| Other financial charges | 652/9 | €201 | €484 | +€283 | +141% |
| Profit (loss) for the period before taxes | 9903 | €756,883 | €632,986 | -€123,897 | -16.4% |
| Income taxes | 67/77 | €186,687 | €158,247 | -€28,440 | -15.2% |
| Taxes | 670/3 | €186,687 | €158,247 | -€28,440 | -15.2% |
| Profit (loss) for the period | 9904 | €570,196 | €474,740 | -€95,456 | -16.7% |
| Transfer to tax-exempt reserves | 689 | €210,500 | - | -€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €359,696 | €474,740 | +€115,044 | +32.0% |
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 22 October 2026 via checked.be.