WHANAU: 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.
WHANAU
Largest movements
- Tangible fixed assets +€6,704
up €6,704 (+635%), from €1,056 to €7,760
of which Furniture and vehicles: +€4,705
- Receivables within one year +€3,890
up €3,890 (+31.8%), from €12,235 to €16,125
of which Trade receivables: +€3,777
- Cash +€2,452
up €2,452 (+6.6%), from €37,060 to €39,513
mainly Net result for the year (+€15,894) and Depreciation (+€2,811)
- Reserves +€15,894
up €15,894 (+47.0%), from €33,792 to €49,687
- Tax, wage and social debts -€2,591
down €2,591 (-18.3%), from €14,160 to €11,569
- Gross operating margin +€7,146
up €7,146 (+38.2%), from €18,704 to €25,850
- Depreciation +€2,523
up €2,523 (+877%), from €288 to €2,811
- Financial charges -€1,076
down €1,076 (-71.4%), from €1,506 to €431
- Taxes +€636
up €636 (+11.6%), from €5,467 to €6,102
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 | €53,952 | €67,164 | +€13,212 | +24.5% |
| Fixed assets | 21/28 | €1,056 | €8,260 | +€7,204 | +682% |
| Tangible fixed assets | 22/27 | €1,056 | €7,760 | +€6,704 | +635% |
| Land and buildings | 22 | - | €2,106 | +€2,106 | |
| Plant, machinery and equipment | 23 | €430 | €322 | -€107 | -25.0% |
| Furniture and vehicles | 24 | €626 | €5,331 | +€4,705 | +751% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €52,896 | €58,904 | +€6,009 | +11.4% |
| Amounts receivable within one year | 40/41 | €12,235 | €16,125 | +€3,890 | +31.8% |
| Trade receivables | 40 | €12,227 | €16,004 | +€3,777 | +30.9% |
| Other amounts receivable | 41 | €8 | €121 | +€113 | +1,343% |
| Cash at bank and in hand | 54/58 | €37,060 | €39,513 | +€2,452 | +6.6% |
| Deferred charges and accrued income | 490/1 | €3,601 | €3,267 | -€334 | -9.3% |
| Total equity and liabilities | 10/49 | €53,952 | €67,164 | +€13,212 | +24.5% |
| Equity | 10/15 | €36,292 | €52,187 | +€15,894 | +43.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,792 | €49,687 | +€15,894 | +47.0% |
| Distributable reserves | 133 | €33,792 | €49,687 | +€15,894 | +47.0% |
| Amounts payable | 17/49 | €17,659 | €14,977 | -€2,682 | -15.2% |
| Amounts payable within one year | 42/48 | €17,659 | €14,977 | -€2,682 | -15.2% |
| Trade debts | 44 | €198 | €652 | +€453 | +228% |
| Suppliers | 440/4 | €198 | €652 | +€453 | +228% |
| Taxes, remuneration and social security | 45 | €14,160 | €11,569 | -€2,591 | -18.3% |
| Taxes | 450/3 | €14,160 | €11,569 | -€2,591 | -18.3% |
| Other amounts payable | 47/48 | €3,300 | €2,756 | -€544 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288 | €2,811 | +€2,523 | +877% |
| Other operating charges | 640/8 | €699 | €612 | -€87 | -12.5% |
| Gross operating margin | 9900 | €18,704 | €25,850 | +€7,146 | +38.2% |
| Operating profit (loss) | 9901 | €17,717 | €22,428 | +€4,710 | +26.6% |
| Financial income | 75/76B | €202 | - | -€202 | |
| Recurring financial income | 75 | €202 | - | -€202 | |
| Financial charges | 65/66B | €1,506 | €431 | -€1,076 | -71.4% |
| Recurring financial charges | 65 | €1,506 | €431 | -€1,076 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €16,413 | €21,997 | +€5,584 | +34.0% |
| Income taxes | 67/77 | €5,467 | €6,102 | +€636 | +11.6% |
| Profit (loss) for the period | 9904 | €10,946 | €15,894 | +€4,948 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,946 | €15,894 | +€4,948 | +45.2% |
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 15 October 2026 via checked.be.