Whattz: 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.
Whattz
Largest movements
- Receivables within one year +€19,695
up €19,695 (+252%), from €7,806 to €27,501
of which Other amounts receivable: +€10,496
- Deferred charges and accrued income +€6,940
up €6,940 (+1,320%), from €526 to €7,466
- Cash -€6,037
down €6,037 (-13.4%), from €45,080 to €39,043
mainly Receivables within one year (-€19,695) and Deferred charges and accrued income (-€6,940)
- Tangible fixed assets -€2,407
down €2,407 (-23.1%), from €10,400 to €7,993
- Trade debts +€19,081
up €19,081 (+260%), from €7,348 to €26,429
- Other debts -€5,212
down €5,212 (-100%), from €5,212 to €0
- Tax, wage and social debts +€3,684
up €3,684 (+30.1%), from €12,250 to €15,934
- Reserves +€3,000
up €3,000 (+9.7%), from €31,000 to €34,000
- Current portion of long-term debt -€1,831
down €1,831 (-82.8%), from €2,211 to €381
- Gross operating margin -€27,418
down €27,418 (-74.4%), from €36,864 to €9,446
- Taxes -€5,392
down €5,392 (-74.5%), from €7,237 to €1,845
- Depreciation +€773
up €773 (+47.3%), from €1,634 to €2,407
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 | €63,912 | €82,103 | +€18,191 | +28.5% |
| Fixed assets | 21/28 | €10,400 | €7,993 | -€2,407 | -23.1% |
| Tangible fixed assets | 22/27 | €10,400 | €7,993 | -€2,407 | -23.1% |
| Furniture and vehicles | 24 | €10,400 | €7,993 | -€2,407 | -23.1% |
| Current assets | 29/58 | €53,512 | €74,110 | +€20,598 | +38.5% |
| Stocks and contracts in progress | 3 | €100 | €100 | = | 0.0% |
| Stocks | 30/36 | €100 | €100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,806 | €27,501 | +€19,695 | +252% |
| Trade receivables | 40 | €7,806 | €17,005 | +€9,199 | +118% |
| Other amounts receivable | 41 | €0 | €10,496 | +€10,496 | |
| Cash at bank and in hand | 54/58 | €45,080 | €39,043 | -€6,037 | -13.4% |
| Deferred charges and accrued income | 490/1 | €526 | €7,466 | +€6,940 | +1,320% |
| Total equity and liabilities | 10/49 | €63,912 | €82,103 | +€18,191 | +28.5% |
| Equity | 10/15 | €36,509 | €39,359 | +€2,850 | +7.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €34,000 | +€3,000 | +9.7% |
| Distributable reserves | 133 | €31,000 | €34,000 | +€3,000 | +9.7% |
| Profit (loss) carried forward | 14 | €509 | €359 | -€150 | -29.4% |
| Amounts payable | 17/49 | €27,403 | €42,744 | +€15,341 | +56.0% |
| Amounts payable after more than one year | 17 | €381 | €0 | -€381 | -100% |
| Financial debts | 170/4 | €381 | €0 | -€381 | -100% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,022 | €42,744 | +€15,721 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €2,211 | €381 | -€1,831 | -82.8% |
| Trade debts | 44 | €7,348 | €26,429 | +€19,081 | +260% |
| Suppliers | 440/4 | €7,348 | €26,429 | +€19,081 | +260% |
| Taxes, remuneration and social security | 45 | €12,250 | €15,934 | +€3,684 | +30.1% |
| Taxes | 450/3 | €12,250 | €15,934 | +€3,684 | +30.1% |
| Other amounts payable | 47/48 | €5,212 | €0 | -€5,212 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,634 | €2,407 | +€773 | +47.3% |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100% |
| Gross operating margin | 9900 | €36,864 | €9,446 | -€27,418 | -74.4% |
| Operating profit (loss) | 9901 | €34,730 | €6,850 | -€27,880 | -80.3% |
| Financial income | 75/76B | €13 | €95 | +€82 | +637% |
| Recurring financial income | 75 | €13 | €95 | +€82 | +637% |
| Financial charges | 65/66B | €2,425 | €2,250 | -€175 | -7.2% |
| Recurring financial charges | 65 | €2,425 | €2,250 | -€175 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €32,318 | €4,695 | -€27,623 | -85.5% |
| Income taxes | 67/77 | €7,237 | €1,845 | -€5,392 | -74.5% |
| Profit (loss) for the period | 9904 | €25,081 | €2,850 | -€22,231 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,081 | €2,850 | -€22,231 | -88.6% |
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.