WatsHapp: 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.
WatsHapp
Largest movements
- Cash -€10,346
down €10,346 (-100.0%), from €10,346 to €0
mainly Net result for the year (-€7,434) and Tax, wage and social debts (-€5,755)
- Receivables within one year -€3,426
down €3,426 (-19.9%), from €17,247 to €13,821
of which Other amounts receivable: -€3,426
- Reserves -€5,796
down €5,796 (-42.9%), from €13,519 to €7,723
- Tax, wage and social debts -€5,755
down €5,755 (-68.6%), from €8,394 to €2,640
of which Taxes: -€5,755
- Profit (loss) carried forward -€1,637
new in 2025: -€1,637
- Trade debts -€584
down €584 (-85.8%), from €680 to €97
- Gross operating margin -€23,456
down €23,456, from €16,263 to -€7,193
- Staff costs -€6,674
down €6,674 (-100.0%), from €6,674 to €0
- Taxes -€2,066
down €2,066 (-100.0%), from €2,066 to €0
- Financial charges +€197
up €197 (+39.0%), from €504 to €701
- Other operating charges +€188
up €188 (+168.9%), from €111 to €300
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 | €27,593 | €13,821 | -€13,772 | -49.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €27,593 | €13,821 | -€13,772 | -49.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,247 | €13,821 | -€3,426 | -19.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €17,247 | €13,821 | -€3,426 | -19.9% |
| Cash at bank and in hand | 54/58 | €10,346 | €0 | -€10,346 | -100.0% |
| Total equity and liabilities | 10/49 | €27,593 | €13,821 | -€13,772 | -49.9% |
| Equity | 10/15 | €18,519 | €11,085 | -€7,434 | -40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,519 | €7,723 | -€5,796 | -42.9% |
| Distributable reserves | 133 | €13,519 | €7,723 | -€5,796 | -42.9% |
| Profit (loss) carried forward | 14 | - | -€1,637 | -€1,637 | |
| Amounts payable | 17/49 | €9,074 | €2,736 | -€6,338 | -69.8% |
| Amounts payable within one year | 42/48 | €9,074 | €2,736 | -€6,338 | -69.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €680 | €97 | -€584 | -85.8% |
| Suppliers | 440/4 | €680 | €97 | -€584 | -85.8% |
| Taxes, remuneration and social security | 45 | €8,394 | €2,640 | -€5,755 | -68.6% |
| Taxes | 450/3 | €8,394 | €2,640 | -€5,755 | -68.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | €51,392 | €0 | -€51,392 | -100.0% |
| Remuneration, social security and pensions | 62 | €6,674 | €0 | -€6,674 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €111 | €300 | +€188 | +168.9% |
| Gross operating margin | 9900 | €16,263 | -€7,193 | -€23,456 | |
| Operating profit (loss) | 9901 | €9,477 | -€7,493 | -€16,971 | |
| Financial income | 75/76B | €815 | €761 | -€54 | -6.7% |
| Recurring financial income | 75 | €815 | €761 | -€54 | -6.7% |
| Financial charges | 65/66B | €504 | €701 | +€197 | +39.0% |
| Recurring financial charges | 65 | €504 | €701 | +€197 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €9,788 | -€7,434 | -€17,222 | |
| Income taxes | 67/77 | €2,066 | €0 | -€2,066 | -100.0% |
| Profit (loss) for the period | 9904 | €7,723 | -€7,434 | -€15,156 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,723 | -€7,434 | -€15,156 |
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 12 October 2026 via checked.be.