WHB AKTAS: what changed
What changed
WHB AKTAS
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€462,337
2024 · -€85,137+€547,474
Equity
€884,330
2024 · €587,479+€296,851
Cash
€3,273
2024 · €10,230-€6,957
Balance sheet total
€1.2m
2024 · €1.0m+€204,701
Largest movements
Assets
- Deferred charges and accrued income +€777,120
up €777,120 (+23,840%), from €3,260 to €780,380
- Tangible fixed assets -€413,272
down €413,272 (-86.6%), from €477,375 to €64,103
of which Land and buildings: -€431,774
- Financial fixed assets -€88,596
down €88,596 (-22.0%), from €403,600 to €315,004
- Receivables within one year -€63,594
down €63,594 (-67.8%), from €93,751 to €30,157
of which Trade receivables: -€46,619
Equity and liabilities
- Debts after one year -€280,307
no longer reported in 2025 (was €280,307)
- Profit (loss) carried forward +€229,971
no longer reported in 2025 (was -€229,971)
- Tax, wage and social debts +€183,553
up €183,553 (+6,027%), from €3,046 to €186,599
of which Taxes: +€183,053
- Reserves +€66,880
up €66,880 (+8.4%), from €797,450 to €864,330
of which Distributable reserves: +€66,880
- Current portion of long-term debt -€23,676
no longer reported in 2025 (was €23,676)
Income statement
- Financial income +€682,217
up €682,217 (+9,167%), from €7,442 to €689,659
- Taxes +€165,161
up €165,161 (+16,110%), from €1,025 to €166,186
- Gross operating margin +€33,669
up €33,669 (+59.5%), from -€56,543 to -€22,873
- Depreciation -€12,664
down €12,664 (-58.3%), from €21,704 to €9,040
- Financial charges +€7,370
up €7,370 (+72.6%), from €10,156 to €17,527
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€85,137
Gross operating margin
+€33,669
Staff costs
+€1,518
Depreciation
+€12,664
Other operating charges
+€105
Other operating items
-€10,168
Financial income
+€682,217
Financial charges
-€7,370
Taxes
-€165,161
Result 2025
€462,337
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€30,317
Investment
+€492,828
Financing
-€469,469
Cash 2024
€10,230
From operations (derived)
-€30,317
Net result for the year
+€462,337
Depreciation
+€9,040
Receivables within one year
+€63,594
Deferred charges and accrued income
-€777,120
Trade debts
+€17,903
Tax, wage and social debts
+€183,553
Other debts
+€10,376
Investment (derived)
+€492,828
Investment in fixed assets (net)
+€492,828
Financing
-€469,469
Debts after one year
-€280,307
Current portion of long-term debt
-€23,676
Contributions, distributions and other
-€165,486
Cash 2025
€3,273
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,008,216 | €1,212,917 | +€204,701 | +20.3% |
| Fixed assets | 21/28 | €880,976 | €379,107 | -€501,868 | -57.0% |
| Tangible fixed assets | 22/27 | €477,375 | €64,103 | -€413,272 | -86.6% |
| Land and buildings | 22 | €431,774 | - | -€431,774 | |
| Plant, machinery and equipment | 23 | €13,288 | €30,202 | +€16,913 | +127% |
| Furniture and vehicles | 24 | €30,444 | €33,901 | +€3,457 | +11.4% |
| Other tangible fixed assets | 26 | €1,869 | €0 | -€1,868 | -100.0% |
| Financial fixed assets | 28 | €403,600 | €315,004 | -€88,596 | -22.0% |
| Current assets | 29/58 | €127,241 | €833,810 | +€706,569 | +555% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,751 | €30,157 | -€63,594 | -67.8% |
| Trade receivables | 40 | €76,776 | €30,157 | -€46,619 | -60.7% |
| Other amounts receivable | 41 | €16,975 | - | -€16,975 | |
| Cash at bank and in hand | 54/58 | €10,230 | €3,273 | -€6,957 | -68.0% |
| Deferred charges and accrued income | 490/1 | €3,260 | €780,380 | +€777,120 | +23,840% |
| Total equity and liabilities | 10/49 | €1,008,216 | €1,212,917 | +€204,701 | +20.3% |
| Equity | 10/15 | €587,479 | €884,330 | +€296,851 | +50.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €797,450 | €864,330 | +€66,880 | +8.4% |
| Tax-exempt reserves | 132 | €3,725 | €3,725 | = | 0.0% |
| Distributable reserves | 133 | €793,725 | €860,605 | +€66,880 | +8.4% |
| Profit (loss) carried forward | 14 | -€229,971 | - | +€229,971 | |
| Provisions and deferred taxes | 16 | €41,388 | €41,388 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €41,388 | €41,388 | = | 0.0% |
| Pensions and similar obligations | 160 | €41,388 | €41,388 | = | 0.0% |
| Amounts payable | 17/49 | €379,350 | €287,200 | -€92,150 | -24.3% |
| Amounts payable after more than one year | 17 | €280,307 | - | -€280,307 | |
| Financial debts | 170/4 | €280,307 | - | -€280,307 | |
| Amounts payable within one year | 42/48 | €99,043 | €287,200 | +€188,157 | +190% |
| Current portion of amounts payable after more than one year | 42 | €23,676 | - | -€23,676 | |
| Trade debts | 44 | €69,499 | €87,402 | +€17,903 | +25.8% |
| Suppliers | 440/4 | €69,499 | €87,402 | +€17,903 | +25.8% |
| Taxes, remuneration and social security | 45 | €3,046 | €186,599 | +€183,553 | +6,027% |
| Taxes | 450/3 | €3,046 | €186,099 | +€183,053 | +6,010% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €2,823 | €13,199 | +€10,376 | +368% |
| Remuneration, social security and pensions | 62 | €1,518 | - | -€1,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,704 | €9,040 | -€12,664 | -58.3% |
| Other operating charges | 640/8 | €1,072 | €967 | -€105 | -9.8% |
| Non-recurring operating charges | 66A | €561 | €10,729 | +€10,168 | +1,813% |
| Gross operating margin | 9900 | -€56,543 | -€22,873 | +€33,669 | +59.5% |
| Operating profit (loss) | 9901 | -€81,398 | -€43,609 | +€37,789 | +46.4% |
| Financial income | 75/76B | €7,442 | €689,659 | +€682,217 | +9,167% |
| Recurring financial income | 75 | €7,442 | €689,659 | +€682,217 | +9,167% |
| Financial charges | 65/66B | €10,156 | €17,527 | +€7,370 | +72.6% |
| Recurring financial charges | 65 | €10,156 | €17,527 | +€7,370 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | -€84,112 | €628,523 | +€712,635 | |
| Income taxes | 67/77 | €1,025 | €166,186 | +€165,161 | +16,110% |
| Profit (loss) for the period | 9904 | -€85,137 | €462,337 | +€547,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,137 | €462,337 | +€547,474 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.