WH GROUPE: 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.
WH GROUPE
Largest movements
- Cash -€10,930
down €10,930 (-6.2%), from €177,028 to €166,098
mainly Contributions, distributions and other (-€50,000)
- Profit (loss) carried forward -€12,332
down €12,332 (-2.5%), from €487,223 to €474,891
- Financial income -€85,345
down €85,345 (-68.1%), from €125,345 to €40,000
- Purchases and services -€1,002
no longer reported in 2025 (was €1,002)
- Gross operating margin -€427
down €427 (-42.6%), from -€1,002 to -€1,428
- Other operating charges +€163
up €163 (+22.0%), from €741 to €904
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 | €558,973 | €547,698 | -€11,275 | -2.0% |
| Fixed assets | 21/28 | €381,600 | €381,600 | = | 0.0% |
| Financial fixed assets | 28 | €381,600 | €381,600 | = | 0.0% |
| Current assets | 29/58 | €177,373 | €166,098 | -€11,275 | -6.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €177,028 | €166,098 | -€10,930 | -6.2% |
| Deferred charges and accrued income | 490/1 | €345 | €0 | -€345 | -100% |
| Total equity and liabilities | 10/49 | €558,973 | €547,698 | -€11,275 | -2.0% |
| Equity | 10/15 | €507,683 | €495,351 | -€12,332 | -2.4% |
| 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 | €487,223 | €474,891 | -€12,332 | -2.5% |
| Amounts payable | 17/49 | €51,289 | €52,347 | +€1,058 | +2.1% |
| Amounts payable within one year | 42/48 | €51,289 | €52,347 | +€1,058 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,069 | €1,494 | +€425 | +39.7% |
| Suppliers | 440/4 | €1,069 | €1,494 | +€425 | +39.7% |
| Other amounts payable | 47/48 | €50,220 | €50,853 | +€633 | +1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,002 | - | -€1,002 | |
| Other operating charges | 640/8 | €741 | €904 | +€163 | +22.0% |
| Gross operating margin | 9900 | -€1,002 | -€1,428 | -€427 | -42.6% |
| Operating profit (loss) | 9901 | -€1,743 | -€2,332 | -€590 | -33.8% |
| Financial income | 75/76B | €125,345 | €40,000 | -€85,345 | -68.1% |
| Recurring financial income | 75 | €125,345 | €40,000 | -€85,345 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €123,602 | €37,668 | -€85,935 | -69.5% |
| Profit (loss) for the period | 9904 | €123,602 | €37,668 | -€85,935 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,602 | €37,668 | -€85,935 | -69.5% |
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 29 October 2026 via checked.be.