WHB BEHEER: 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.
WHB BEHEER
Largest movements
- Receivables within one year +€74,611
up €74,611 (+41.0%), from €181,846 to €256,456
- Tangible fixed assets -€42,388
down €42,388 (-5.9%), from €714,225 to €671,837
of which Land and buildings: -€74,335
- Cash -€18,649
down €18,649 (-5.7%), from €325,979 to €307,331
mainly Other debts (-€536,740) and Receivables within one year (-€74,611)
- Accrued charges and deferred income +€548,937
up €548,937 (+142%), from €387,080 to €936,017
- Other debts -€536,740
no longer reported in 2025 (was €536,740)
- Taxes -€23,481
down €23,481 (-97.3%), from €24,138 to €657
- Other operating charges -€4,850
down €4,850 (-42.2%), from €11,480 to €6,630
- Depreciation -€2,665
down €2,665 (-5.8%), from €45,716 to €43,051
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 | €1,222,050 | €1,238,658 | +€16,608 | +1.4% |
| Fixed assets | 21/28 | €714,225 | €671,837 | -€42,388 | -5.9% |
| Tangible fixed assets | 22/27 | €714,225 | €671,837 | -€42,388 | -5.9% |
| Land and buildings | 22 | €712,367 | €638,032 | -€74,335 | -10.4% |
| Plant, machinery and equipment | 23 | €1,857 | €33,804 | +€31,947 | +1,720% |
| Current assets | 29/58 | €507,825 | €566,821 | +€58,996 | +11.6% |
| Amounts receivable within one year | 40/41 | €181,846 | €256,456 | +€74,611 | +41.0% |
| Other amounts receivable | 41 | €181,846 | €256,456 | +€74,611 | +41.0% |
| Cash at bank and in hand | 54/58 | €325,979 | €307,331 | -€18,649 | -5.7% |
| Deferred charges and accrued income | 490/1 | - | €3,034 | +€3,034 | |
| Total equity and liabilities | 10/49 | €1,222,050 | €1,238,658 | +€16,608 | +1.4% |
| Equity | 10/15 | €290,412 | €297,526 | +€7,114 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,812 | €278,926 | +€7,114 | +2.6% |
| Amounts payable | 17/49 | €931,638 | €941,132 | +€9,494 | +1.0% |
| Amounts payable within one year | 42/48 | €544,557 | €5,115 | -€539,443 | -99.1% |
| Trade debts | 44 | €2,045 | - | -€2,045 | |
| Suppliers | 440/4 | €2,045 | - | -€2,045 | |
| Taxes, remuneration and social security | 45 | €5,772 | €5,115 | -€657 | -11.4% |
| Taxes | 450/3 | €1,646 | €949 | -€698 | -42.4% |
| Remuneration and social security | 454/9 | €4,126 | €4,166 | +€41 | +1.0% |
| Other amounts payable | 47/48 | €536,740 | - | -€536,740 | |
| Accrued charges and deferred income | 492/3 | €387,080 | €936,017 | +€548,937 | +142% |
| Remuneration, social security and pensions | 62 | €29,015 | €29,183 | +€169 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,716 | €43,051 | -€2,665 | -5.8% |
| Other operating charges | 640/8 | €11,480 | €6,630 | -€4,850 | -42.2% |
| Gross operating margin | 9900 | €86,953 | €86,709 | -€244 | -0.3% |
| Operating profit (loss) | 9901 | €742 | €7,845 | +€7,103 | +958% |
| Financial charges | 65/66B | €85 | €74 | -€11 | -13.2% |
| Recurring financial charges | 65 | €85 | €74 | -€11 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €657 | €7,771 | +€7,114 | +1,083% |
| Income taxes | 67/77 | €24,138 | €657 | -€23,481 | -97.3% |
| Profit (loss) for the period | 9904 | -€23,481 | €7,114 | +€30,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,481 | €7,114 | +€30,595 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.