WHATEVERLAND: what changed
Two fiscal 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.
WHATEVERLAND
Largest movements
- Cash +€57,383
up €57,383 (+464.4%), from €12,357 to €69,741
mainly Net result for the year (+€92,655) and Depreciation (+€15,009)
- Receivables after one year +€50,000
up €50,000 (+66.7%), from €75,000 to €125,000
- Tangible fixed assets -€10,602
down €10,602 (-18.9%), from €56,196 to €45,594
of which Furniture and vehicles: -€10,177
- Receivables within one year -€6,150
down €6,150 (-13.9%), from €44,313 to €38,162
of which Trade receivables: -€9,969
- Reserves +€185,617
new in 2025: €185,617
- Profit (loss) carried forward -€92,962
no longer reported in 2025 (was €92,962)
- Trade debts -€17,160
down €17,160 (-51.3%), from €33,433 to €16,273
- Tax, wage and social debts +€10,969
up €10,969 (+72.5%), from €15,134 to €26,103
of which Remuneration and social security: +€9,150
- Short-term financial debts +€10,075
new in 2025: €10,075
- Staff costs +€64,732
up €64,732 (+195.7%), from €33,080 to €97,811
- Gross operating margin +€60,847
up €60,847 (+35.0%), from €173,991 to €234,839
- Depreciation -€3,188
down €3,188 (-17.5%), from €18,197 to €15,009
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 | €192,121 | €282,624 | +€90,503 | +47.1% |
| Fixed assets | 21/28 | €56,196 | €45,594 | -€10,602 | -18.9% |
| Tangible fixed assets | 22/27 | €56,196 | €45,594 | -€10,602 | -18.9% |
| Furniture and vehicles | 24 | €52,264 | €42,087 | -€10,177 | -19.5% |
| Other tangible fixed assets | 26 | €3,932 | €3,507 | -€425 | -10.8% |
| Current assets | 29/58 | €135,925 | €237,030 | +€101,105 | +74.4% |
| Amounts receivable after more than one year | 29 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Other amounts receivable | 291 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €44,313 | €38,162 | -€6,150 | -13.9% |
| Trade receivables | 40 | €43,720 | €33,751 | -€9,969 | -22.8% |
| Other amounts receivable | 41 | €593 | €4,412 | +€3,819 | +644.4% |
| Cash at bank and in hand | 54/58 | €12,357 | €69,741 | +€57,383 | +464.4% |
| Deferred charges and accrued income | 490/1 | €4,255 | €4,127 | -€128 | -3.0% |
| Total equity and liabilities | 10/49 | €192,121 | €282,624 | +€90,503 | +47.1% |
| Equity | 10/15 | €102,962 | €195,617 | +€92,655 | +90.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €185,617 | +€185,617 | |
| Distributable reserves | 133 | - | €185,617 | +€185,617 | |
| Profit (loss) carried forward | 14 | €92,962 | - | -€92,962 | |
| Amounts payable | 17/49 | €89,159 | €87,008 | -€2,151 | -2.4% |
| Amounts payable after more than one year | 17 | €20,374 | €13,708 | -€6,666 | -32.7% |
| Financial debts | 170/4 | €20,374 | €13,708 | -€6,666 | -32.7% |
| Amounts payable within one year | 42/48 | €68,230 | €72,687 | +€4,458 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €6,353 | €6,666 | +€313 | +4.9% |
| Financial debts | 43 | - | €10,075 | +€10,075 | |
| Credit institutions | 430/8 | - | €10,075 | +€10,075 | |
| Trade debts | 44 | €33,433 | €16,273 | -€17,160 | -51.3% |
| Suppliers | 440/4 | €33,433 | €16,273 | -€17,160 | -51.3% |
| Taxes, remuneration and social security | 45 | €15,134 | €26,103 | +€10,969 | +72.5% |
| Taxes | 450/3 | €9,232 | €11,052 | +€1,820 | +19.7% |
| Remuneration and social security | 454/9 | €5,901 | €15,051 | +€9,150 | +155.0% |
| Other amounts payable | 47/48 | €13,309 | €13,570 | +€261 | +2.0% |
| Accrued charges and deferred income | 492/3 | €556 | €612 | +€57 | +10.2% |
| Remuneration, social security and pensions | 62 | €33,080 | €97,811 | +€64,732 | +195.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,197 | €15,009 | -€3,188 | -17.5% |
| Other operating charges | 640/8 | €3,490 | €3,105 | -€385 | -11.0% |
| Gross operating margin | 9900 | €173,991 | €234,839 | +€60,847 | +35.0% |
| Operating profit (loss) | 9901 | €119,225 | €118,914 | -€311 | -0.3% |
| Financial income | 75/76B | €2,801 | €3,825 | +€1,024 | +36.5% |
| Recurring financial income | 75 | €2,801 | €3,825 | +€1,024 | +36.5% |
| Financial charges | 65/66B | €2,992 | €3,311 | +€319 | +10.7% |
| Recurring financial charges | 65 | €2,992 | €3,311 | +€319 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €119,035 | €119,428 | +€394 | +0.3% |
| Income taxes | 67/77 | €26,073 | €26,774 | +€701 | +2.7% |
| Profit (loss) for the period | 9904 | €92,962 | €92,655 | -€307 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,962 | €92,655 | -€307 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.