WYM: 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.
WYM
Largest movements
- Tangible fixed assets -€40,005
down €40,005 (-5.1%), from €789,629 to €749,624
- Cash -€12,197
down €12,197 (-83.0%), from €14,698 to €2,501
mainly Debts after one year (-€57,828) and Accrued charges and deferred income (-€34,440)
- Debts after one year -€57,828
down €57,828 (-12.2%), from €472,703 to €414,876
- Accrued charges and deferred income -€34,440
down €34,440 (-14.3%), from €241,080 to €206,640
- Other debts +€26,766
up €26,766 (+265.2%), from €10,091 to €36,856
- Gross operating margin -€2,717
down €2,717 (-3.7%), from €72,646 to €69,929
- Taxes +€2,697
new in 2025: €2,697
- Other operating charges +€1,998
up €1,998 (+38.4%), from €5,203 to €7,201
- Financial charges -€1,358
down €1,358 (-12.5%), from €10,825 to €9,466
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 | €813,047 | €760,944 | -€52,103 | -6.4% |
| Fixed assets | 21/28 | €789,629 | €749,624 | -€40,005 | -5.1% |
| Tangible fixed assets | 22/27 | €789,629 | €749,624 | -€40,005 | -5.1% |
| Land and buildings | 22 | €789,629 | €749,624 | -€40,005 | -5.1% |
| Current assets | 29/58 | €23,418 | €11,321 | -€12,098 | -51.7% |
| Amounts receivable within one year | 40/41 | €8,289 | €8,380 | +€92 | +1.1% |
| Trade receivables | 40 | €1,171 | €3,380 | +€2,210 | +188.7% |
| Other amounts receivable | 41 | €7,118 | €5,000 | -€2,118 | -29.8% |
| Cash at bank and in hand | 54/58 | €14,698 | €2,501 | -€12,197 | -83.0% |
| Deferred charges and accrued income | 490/1 | €431 | €439 | +€7 | +1.7% |
| Total equity and liabilities | 10/49 | €813,047 | €760,944 | -€52,103 | -6.4% |
| Equity | 10/15 | €29,332 | €39,892 | +€10,560 | +36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,902 | €21,292 | +€5,389 | +33.9% |
| Distributable reserves | 133 | €15,902 | €21,292 | +€5,389 | +33.9% |
| Profit (loss) carried forward | 14 | -€5,171 | €0 | +€5,171 | |
| Amounts payable | 17/49 | €783,715 | €721,053 | -€62,663 | -8.0% |
| Amounts payable after more than one year | 17 | €472,703 | €414,876 | -€57,828 | -12.2% |
| Financial debts | 170/4 | €472,703 | €414,876 | -€57,828 | -12.2% |
| Amounts payable within one year | 42/48 | €69,932 | €99,537 | +€29,605 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €56,571 | €57,828 | +€1,257 | +2.2% |
| Trade debts | 44 | €2,674 | €639 | -€2,035 | -76.1% |
| Suppliers | 440/4 | €2,674 | €639 | -€2,035 | -76.1% |
| Taxes, remuneration and social security | 45 | €596 | €4,214 | +€3,618 | +607.2% |
| Taxes | 450/3 | €596 | €4,214 | +€3,618 | +607.2% |
| Other amounts payable | 47/48 | €10,091 | €36,856 | +€26,766 | +265.2% |
| Accrued charges and deferred income | 492/3 | €241,080 | €206,640 | -€34,440 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,527 | €40,005 | +€478 | +1.2% |
| Other operating charges | 640/8 | €5,203 | €7,201 | +€1,998 | +38.4% |
| Gross operating margin | 9900 | €72,646 | €69,929 | -€2,717 | -3.7% |
| Operating profit (loss) | 9901 | €27,915 | €22,723 | -€5,192 | -18.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €10,825 | €9,466 | -€1,358 | -12.5% |
| Recurring financial charges | 65 | €10,825 | €9,466 | -€1,358 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €17,091 | €13,257 | -€3,834 | -22.4% |
| Income taxes | 67/77 | - | €2,697 | +€2,697 | |
| Profit (loss) for the period | 9904 | €17,091 | €10,560 | -€6,531 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,091 | €10,560 | -€6,531 | -38.2% |
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 2 October 2026 via checked.be.