WYMA: 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.
WYMA
Largest movements
- Tangible fixed assets +€51,785
up €51,785 (+19.2%), from €269,761 to €321,546
of which Furniture and vehicles: +€81,966
- Cash +€21,193
up €21,193 (+74.5%), from €28,465 to €49,658
mainly Net result for the year (+€48,190) and Depreciation (+€38,854)
- Stocks and contracts -€13,238
down €13,238 (-13.1%), from €101,269 to €88,031
- Receivables within one year -€5,815
down €5,815 (-14.7%), from €39,589 to €33,774
of which Trade receivables: -€15,206
- Reserves +€48,190
up €48,190 (+13.4%), from €358,932 to €407,121
of which Distributable reserves: +€50,056
- Accrued charges and deferred income -€11,605
down €11,605 (-85.3%), from €13,605 to €2,000
- Current portion of long-term debt +€8,946
up €8,946 (+91.2%), from €9,805 to €18,751
- Debts after one year +€8,624
up €8,624 (+78.2%), from €11,034 to €19,658
- Tax, wage and social debts +€5,581
up €5,581 (+369.4%), from €1,511 to €7,092
of which Taxes: +€5,581
- Gross operating margin +€20,529
up €20,529 (+22.2%), from €92,294 to €112,823
- Depreciation -€10,293
down €10,293 (-20.9%), from €49,147 to €38,854
- Taxes +€8,485
up €8,485 (+87.5%), from €9,694 to €18,179
- Financial income +€2,624
up €2,624 (+90.3%), from €2,905 to €5,529
- Financial charges -€2,443
down €2,443 (-58.1%), from €4,205 to €1,761
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 | €445,355 | €499,743 | +€54,388 | +12.2% |
| Fixed assets | 21/28 | €269,761 | €321,546 | +€51,785 | +19.2% |
| Tangible fixed assets | 22/27 | €269,761 | €321,546 | +€51,785 | +19.2% |
| Land and buildings | 22 | €221,265 | €207,552 | -€13,713 | -6.2% |
| Plant, machinery and equipment | 23 | €45,503 | €29,035 | -€16,469 | -36.2% |
| Furniture and vehicles | 24 | €2,993 | €84,960 | +€81,966 | +2738.2% |
| Current assets | 29/58 | €175,594 | €178,197 | +€2,603 | +1.5% |
| Stocks and contracts in progress | 3 | €101,269 | €88,031 | -€13,238 | -13.1% |
| Stocks | 30/36 | €101,269 | €88,031 | -€13,238 | -13.1% |
| Amounts receivable within one year | 40/41 | €39,589 | €33,774 | -€5,815 | -14.7% |
| Trade receivables | 40 | €34,317 | €19,111 | -€15,206 | -44.3% |
| Other amounts receivable | 41 | €5,272 | €14,663 | +€9,392 | +178.1% |
| Cash at bank and in hand | 54/58 | €28,465 | €49,658 | +€21,193 | +74.5% |
| Deferred charges and accrued income | 490/1 | €6,271 | €6,734 | +€462 | +7.4% |
| Total equity and liabilities | 10/49 | €445,355 | €499,743 | +€54,388 | +12.2% |
| Equity | 10/15 | €383,675 | €431,224 | +€47,550 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €358,932 | €407,121 | +€48,190 | +13.4% |
| Tax-exempt reserves | 132 | €2,045 | €179 | -€1,866 | -91.2% |
| Distributable reserves | 133 | €356,887 | €406,942 | +€50,056 | +14.0% |
| Investment grants | 15 | €6,143 | €5,503 | -€640 | -10.4% |
| Provisions and deferred taxes | 16 | €3,687 | €2,880 | -€808 | -21.9% |
| Deferred taxes | 168 | €3,687 | €2,880 | -€808 | -21.9% |
| Amounts payable | 17/49 | €57,993 | €65,639 | +€7,646 | +13.2% |
| Amounts payable after more than one year | 17 | €11,034 | €19,658 | +€8,624 | +78.2% |
| Financial debts | 170/4 | €11,034 | €19,658 | +€8,624 | +78.2% |
| Amounts payable within one year | 42/48 | €33,353 | €43,981 | +€10,628 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €9,805 | €18,751 | +€8,946 | +91.2% |
| Trade debts | 44 | €20,102 | €17,300 | -€2,801 | -13.9% |
| Suppliers | 440/4 | €20,102 | €17,300 | -€2,801 | -13.9% |
| Taxes, remuneration and social security | 45 | €1,511 | €7,092 | +€5,581 | +369.4% |
| Taxes | 450/3 | €1,511 | €7,092 | +€5,581 | +369.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,936 | €838 | -€1,098 | -56.7% |
| Accrued charges and deferred income | 492/3 | €13,605 | €2,000 | -€11,605 | -85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,147 | €38,854 | -€10,293 | -20.9% |
| Other operating charges | 640/8 | €11,557 | €12,176 | +€619 | +5.4% |
| Gross operating margin | 9900 | €92,294 | €112,823 | +€20,529 | +22.2% |
| Operating profit (loss) | 9901 | €31,590 | €61,793 | +€30,204 | +95.6% |
| Financial income | 75/76B | €2,905 | €5,529 | +€2,624 | +90.3% |
| Recurring financial income | 75 | €2,905 | €5,529 | +€2,624 | +90.3% |
| Financial charges | 65/66B | €4,205 | €1,761 | -€2,443 | -58.1% |
| Recurring financial charges | 65 | €4,205 | €1,761 | -€2,443 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €30,290 | €65,561 | +€35,271 | +116.4% |
| Transfer from deferred taxes | 780 | €808 | €808 | = | 0.0% |
| Income taxes | 67/77 | €9,694 | €18,179 | +€8,485 | +87.5% |
| Profit (loss) for the period | 9904 | €21,404 | €48,190 | +€26,786 | +125.1% |
| Transfer from tax-exempt reserves | 789 | €1,866 | €1,866 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,270 | €50,056 | +€26,786 | +115.1% |
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 9 October 2026 via checked.be.