WH SHOP: 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 SHOP
Largest movements
- Receivables within one year +€18,859
up €18,859 (+12,171%), from €155 to €19,014
- Cash +€12,188
up €12,188 (+91.5%), from €13,320 to €25,508
mainly Net result for the year (+€13,467) and Depreciation (+€7,589)
- Intangible fixed assets -€6,667
down €6,667 (-14.2%), from €46,834 to €40,168
- Deferred charges and accrued income -€4,005
down €4,005 (-84.0%), from €4,765 to €760
- Stocks and contracts -€1,645
down €1,645 (-13.5%), from €12,182 to €10,537
- Profit (loss) carried forward +€13,467
up €13,467 (+35.0%), from €38,466 to €51,932
- Accrued charges and deferred income +€2,941
up €2,941 (+1,376%), from €214 to €3,155
- Trade debts +€2,605
up €2,605 (+122%), from €2,138 to €4,743
- Tax, wage and social debts -€1,204
down €1,204 (-6.6%), from €18,141 to €16,937
of which Taxes: -€2,638
- Gross operating margin -€18,326
down €18,326 (-15.0%), from €122,520 to €104,194
- Taxes -€5,462
down €5,462 (-54.9%), from €9,951 to €4,489
- Staff costs +€3,046
up €3,046 (+4.1%), from €73,874 to €76,920
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 | €78,958 | €96,767 | +€17,809 | +22.6% |
| Formation expenses | 20 | €580 | €387 | -€193 | -33.3% |
| Fixed assets | 21/28 | €47,956 | €40,560 | -€7,396 | -15.4% |
| Intangible fixed assets | 21 | €46,834 | €40,168 | -€6,667 | -14.2% |
| Tangible fixed assets | 22/27 | €1,122 | €392 | -€729 | -65.0% |
| Plant, machinery and equipment | 23 | €1,122 | €392 | -€729 | -65.0% |
| Current assets | 29/58 | €30,422 | €55,820 | +€25,398 | +83.5% |
| Stocks and contracts in progress | 3 | €12,182 | €10,537 | -€1,645 | -13.5% |
| Stocks | 30/36 | €12,182 | €10,537 | -€1,645 | -13.5% |
| Amounts receivable within one year | 40/41 | €155 | €19,014 | +€18,859 | +12,171% |
| Other amounts receivable | 41 | €155 | €19,014 | +€18,859 | +12,171% |
| Cash at bank and in hand | 54/58 | €13,320 | €25,508 | +€12,188 | +91.5% |
| Deferred charges and accrued income | 490/1 | €4,765 | €760 | -€4,005 | -84.0% |
| Total equity and liabilities | 10/49 | €78,958 | €96,767 | +€17,809 | +22.6% |
| Equity | 10/15 | €58,466 | €71,932 | +€13,467 | +23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,466 | €51,932 | +€13,467 | +35.0% |
| Amounts payable | 17/49 | €20,493 | €24,835 | +€4,342 | +21.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €20,279 | €21,680 | +€1,401 | +6.9% |
| Trade debts | 44 | €2,138 | €4,743 | +€2,605 | +122% |
| Suppliers | 440/4 | €2,138 | €4,743 | +€2,605 | +122% |
| Taxes, remuneration and social security | 45 | €18,141 | €16,937 | -€1,204 | -6.6% |
| Taxes | 450/3 | €3,191 | €554 | -€2,638 | -82.6% |
| Remuneration and social security | 454/9 | €14,950 | €16,383 | +€1,433 | +9.6% |
| Accrued charges and deferred income | 492/3 | €214 | €3,155 | +€2,941 | +1,376% |
| Remuneration, social security and pensions | 62 | €73,874 | €76,920 | +€3,046 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,782 | €7,589 | -€193 | -2.5% |
| Other operating charges | 640/8 | €946 | €1,154 | +€208 | +22.0% |
| Gross operating margin | 9900 | €122,520 | €104,194 | -€18,326 | -15.0% |
| Operating profit (loss) | 9901 | €39,917 | €18,530 | -€21,387 | -53.6% |
| Financial income | 75/76B | €91 | €14 | -€77 | -84.3% |
| Recurring financial income | 75 | €91 | €14 | -€77 | -84.3% |
| Financial charges | 65/66B | €660 | €589 | -€70 | -10.7% |
| Recurring financial charges | 65 | €660 | €589 | -€70 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €39,349 | €17,956 | -€21,393 | -54.4% |
| Income taxes | 67/77 | €9,951 | €4,489 | -€5,462 | -54.9% |
| Profit (loss) for the period | 9904 | €29,398 | €13,467 | -€15,931 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,398 | €13,467 | -€15,931 | -54.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.