Wharn: 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.
Wharn
Largest movements
- Intangible fixed assets -€424
no longer reported in 2025 (was €424)
- Receivables within one year +€108
up €108 (+80.5%), from €135 to €243
- Cash -€86
down €86 (-72.5%), from €118 to €33
mainly Net result for the year (-€751) and Receivables within one year (-€108)
- Profit (loss) carried forward -€751
down €751 (-1.4%), from -€55,461 to -€56,212
- Other debts +€350
up €350 (+0.8%), from €46,138 to €46,488
- Depreciation -€3,165
down €3,165 (-88.2%), from €3,588 to €424
- Gross operating margin +€533
up €533 (+83.1%), from -€642 to -€108
- Other operating charges +€66
new in 2025: €66
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 | €677 | €276 | -€401 | -59.3% |
| Fixed assets | 21/28 | €424 | - | -€424 | |
| Intangible fixed assets | 21 | €424 | - | -€424 | |
| Current assets | 29/58 | €253 | €276 | +€23 | +8.9% |
| Amounts receivable within one year | 40/41 | €135 | €243 | +€108 | +80.5% |
| Other amounts receivable | 41 | €135 | €243 | +€108 | +80.5% |
| Cash at bank and in hand | 54/58 | €118 | €33 | -€86 | -72.5% |
| Total equity and liabilities | 10/49 | €677 | €276 | -€401 | -59.3% |
| Equity | 10/15 | -€45,461 | -€46,212 | -€751 | -1.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,461 | -€56,212 | -€751 | -1.4% |
| Amounts payable | 17/49 | €46,138 | €46,488 | +€350 | +0.8% |
| Amounts payable within one year | 42/48 | €46,138 | €46,488 | +€350 | +0.8% |
| Other amounts payable | 47/48 | €46,138 | €46,488 | +€350 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,588 | €424 | -€3,165 | -88.2% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€642 | -€108 | +€533 | +83.1% |
| Operating profit (loss) | 9901 | -€4,230 | -€598 | +€3,632 | +85.9% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,383 | -€751 | +€3,632 | +82.9% |
| Profit (loss) for the period | 9904 | -€4,383 | -€751 | +€3,632 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,383 | -€751 | +€3,632 | +82.9% |
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 22 October 2026 via checked.be.