Whattever: 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.
Whattever
Largest movements
- Tangible fixed assets +€20,405
up €20,405 (+24.9%), from €82,070 to €102,475
of which Furniture and vehicles: +€25,364
- Cash +€13,299
up €13,299 (+21.4%), from €62,166 to €75,465
mainly Net result for the year (+€34,128) and Depreciation (+€5,582)
- Reserves +€34,128
up €34,128 (+25.8%), from €132,384 to €166,512
- Accrued charges and deferred income -€2,100
down €2,100 (-100%), from €2,100 to €0
- Gross operating margin +€1,514
up €1,514 (+2.7%), from €55,871 to €57,386
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 | €158,894 | €192,770 | +€33,876 | +21.3% |
| Fixed assets | 21/28 | €82,350 | €102,755 | +€20,405 | +24.8% |
| Tangible fixed assets | 22/27 | €82,070 | €102,475 | +€20,405 | +24.9% |
| Land and buildings | 22 | - | €17,563 | +€17,563 | |
| Furniture and vehicles | 24 | €59,549 | €84,912 | +€25,364 | +42.6% |
| Other tangible fixed assets | 26 | €22,521 | - | -€22,521 | |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €76,544 | €90,015 | +€13,470 | +17.6% |
| Amounts receivable within one year | 40/41 | €10,382 | €9,704 | -€678 | -6.5% |
| Trade receivables | 40 | €10,382 | €9,704 | -€678 | -6.5% |
| Cash at bank and in hand | 54/58 | €62,166 | €75,465 | +€13,299 | +21.4% |
| Deferred charges and accrued income | 490/1 | €3,996 | €4,845 | +€849 | +21.3% |
| Total equity and liabilities | 10/49 | €158,894 | €192,770 | +€33,876 | +21.3% |
| Equity | 10/15 | €150,984 | €185,112 | +€34,128 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,384 | €166,512 | +€34,128 | +25.8% |
| Distributable reserves | 133 | €132,384 | €166,512 | +€34,128 | +25.8% |
| Amounts payable | 17/49 | €7,910 | €7,658 | -€252 | -3.2% |
| Amounts payable within one year | 42/48 | €5,810 | €7,658 | +€1,848 | +31.8% |
| Trade debts | 44 | €404 | €1,484 | +€1,080 | +267% |
| Suppliers | 440/4 | €404 | €1,484 | +€1,080 | +267% |
| Taxes, remuneration and social security | 45 | €4,866 | €5,025 | +€159 | +3.3% |
| Taxes | 450/3 | €4,866 | €5,025 | +€159 | +3.3% |
| Other amounts payable | 47/48 | €540 | €1,149 | +€609 | +113% |
| Accrued charges and deferred income | 492/3 | €2,100 | €0 | -€2,100 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,533 | €5,582 | +€49 | +0.9% |
| Other operating charges | 640/8 | €788 | €924 | +€137 | +17.4% |
| Gross operating margin | 9900 | €55,871 | €57,386 | +€1,514 | +2.7% |
| Operating profit (loss) | 9901 | €49,551 | €50,879 | +€1,328 | +2.7% |
| Financial income | 75/76B | €1 | €14 | +€13 | +2,523% |
| Recurring financial income | 75 | €1 | €14 | +€13 | +2,523% |
| Financial charges | 65/66B | €153 | €288 | +€135 | +88.4% |
| Recurring financial charges | 65 | €153 | €288 | +€135 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €49,398 | €50,605 | +€1,206 | +2.4% |
| Income taxes | 67/77 | €16,038 | €16,477 | +€439 | +2.7% |
| Profit (loss) for the period | 9904 | €33,360 | €34,128 | +€768 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,360 | €34,128 | +€768 | +2.3% |
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 20 October 2026 via checked.be.