WKMC: 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.
WKMC
Largest movements
- Cash +€61,227
up €61,227 (+53.4%), from €114,616 to €175,843
mainly Net result for the year (+€49,746) and Other debts (+€31,988)
- Tangible fixed assets -€12,128
down €12,128 (-28.7%), from €42,198 to €30,070
- Receivables within one year -€10,385
down €10,385 (-66.6%), from €15,602 to €5,217
of which Trade receivables: -€11,677
- Other debts +€31,988
up €31,988 (+137%), from €23,429 to €55,417
- Tax, wage and social debts +€8,121
up €8,121 (+107%), from €7,568 to €15,690
- Gross operating margin +€8,423
up €8,423 (+12.5%), from €67,377 to €75,799
- Taxes +€1,467
up €1,467 (+12.7%), from €11,525 to €12,992
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 | €172,566 | €211,280 | +€38,714 | +22.4% |
| Fixed assets | 21/28 | €42,348 | €30,220 | -€12,128 | -28.6% |
| Tangible fixed assets | 22/27 | €42,198 | €30,070 | -€12,128 | -28.7% |
| Furniture and vehicles | 24 | €42,198 | €30,070 | -€12,128 | -28.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €130,218 | €181,060 | +€50,842 | +39.0% |
| Amounts receivable within one year | 40/41 | €15,602 | €5,217 | -€10,385 | -66.6% |
| Trade receivables | 40 | €11,677 | - | -€11,677 | |
| Other amounts receivable | 41 | €3,925 | €5,217 | +€1,291 | +32.9% |
| Cash at bank and in hand | 54/58 | €114,616 | €175,843 | +€61,227 | +53.4% |
| Total equity and liabilities | 10/49 | €172,566 | €211,280 | +€38,714 | +22.4% |
| Equity | 10/15 | €139,820 | €139,566 | -€254 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,220 | €120,966 | -€254 | -0.2% |
| Tax-exempt reserves | 132 | €53 | €53 | = | 0.0% |
| Distributable reserves | 133 | €121,167 | €120,913 | -€254 | -0.2% |
| Amounts payable | 17/49 | €32,746 | €71,713 | +€38,968 | +119% |
| Amounts payable within one year | 42/48 | €32,746 | €71,713 | +€38,968 | +119% |
| Trade debts | 44 | €1,749 | €607 | -€1,142 | -65.3% |
| Suppliers | 440/4 | €1,749 | €607 | -€1,142 | -65.3% |
| Taxes, remuneration and social security | 45 | €7,568 | €15,690 | +€8,121 | +107% |
| Taxes | 450/3 | €7,568 | €15,690 | +€8,121 | +107% |
| Other amounts payable | 47/48 | €23,429 | €55,417 | +€31,988 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,309 | €12,783 | -€526 | -4.0% |
| Other operating charges | 640/8 | €884 | €1,183 | +€299 | +33.8% |
| Gross operating margin | 9900 | €67,377 | €75,799 | +€8,423 | +12.5% |
| Operating profit (loss) | 9901 | €53,184 | €61,834 | +€8,650 | +16.3% |
| Financial income | 75/76B | €1,500 | €945 | -€555 | -37.0% |
| Recurring financial income | 75 | €1,500 | €945 | -€555 | -37.0% |
| Financial charges | 65/66B | €49 | €40 | -€9 | -17.8% |
| Recurring financial charges | 65 | €49 | €40 | -€9 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €54,635 | €62,738 | +€8,103 | +14.8% |
| Income taxes | 67/77 | €11,525 | €12,992 | +€1,467 | +12.7% |
| Profit (loss) for the period | 9904 | €43,110 | €49,746 | +€6,636 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,110 | €49,746 | +€6,636 | +15.4% |
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.