W & H: 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.
W & H
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts +€3,810
up €3,810 (+75.7%), from €5,030 to €8,839
- Profit (loss) carried forward -€3,329
down €3,329 (-5.8%), from -€57,644 to -€60,973
- Tax, wage and social debts -€566
down €566 (-14.4%), from €3,935 to €3,369
- Other debts +€85
up €85 (+0.2%), from €34,938 to €35,023
- Gross operating margin +€3,092
up €3,092 (+52.7%), from -€5,872 to -€2,780
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 | €6,718 | €6,718 | = | 0.0% |
| Fixed assets | 21/28 | €3,201 | €3,201 | = | 0.0% |
| Financial fixed assets | 28 | €3,201 | €3,201 | = | 0.0% |
| Current assets | 29/58 | €3,516 | €3,516 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,823 | €2,823 | = | 0.0% |
| Other amounts receivable | 41 | €2,823 | €2,823 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €693 | €693 | = | 0.0% |
| Total equity and liabilities | 10/49 | €6,718 | €6,718 | = | 0.0% |
| Equity | 10/15 | -€37,184 | -€40,513 | -€3,329 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,644 | -€60,973 | -€3,329 | -5.8% |
| Amounts payable | 17/49 | €43,902 | €47,231 | +€3,329 | +7.6% |
| Amounts payable within one year | 42/48 | €43,902 | €47,231 | +€3,329 | +7.6% |
| Trade debts | 44 | €5,030 | €8,839 | +€3,810 | +75.7% |
| Suppliers | 440/4 | €5,030 | €8,839 | +€3,810 | +75.7% |
| Taxes, remuneration and social security | 45 | €3,935 | €3,369 | -€566 | -14.4% |
| Taxes | 450/3 | €3,935 | €3,369 | -€566 | -14.4% |
| Other amounts payable | 47/48 | €34,938 | €35,023 | +€85 | +0.2% |
| Other operating charges | 640/8 | €573 | €549 | -€25 | -4.3% |
| Gross operating margin | 9900 | -€5,872 | -€2,780 | +€3,092 | +52.7% |
| Operating profit (loss) | 9901 | -€6,445 | -€3,329 | +€3,117 | +48.4% |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | -€6,485 | -€3,329 | +€3,157 | +48.7% |
| Profit (loss) for the period | 9904 | -€6,485 | -€3,329 | +€3,157 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,485 | -€3,329 | +€3,157 | +48.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.