WHIBI BELGIUM: 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.
What changed
WHIBI BELGIUM
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,006
2024 · -€1,195-€811
Equity
-€2,432
2024 · -€426-€2,006
Cash
€4,079
2024 · €747+€3,333
Balance sheet total
€828,802
2024 · €795,802+€33,000
Largest movements
Assets
- Deferred charges and accrued income +€29,667
new in 2025: €29,667
Equity and liabilities
- Other debts +€34,667
up €34,667 (+4.4%), from €796,229 to €830,896
Income statement
- Gross operating margin -€797
down €797 (-109%), from -€734 to -€1,531
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.
Result 2024
-€1,195
Gross operating margin
-€797
Other operating charges
-€12
Financial charges
-€2
Result 2025
-€2,006
lowers the result
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.
From operations
+€3,333
Investment
€0
Financing
€0
Cash 2024
€747
From operations (derived)
+€3,333
Net result for the year
-€2,006
Deferred charges and accrued income
-€29,667
Trade debts
+€339
Other debts
+€34,667
Cash 2025
€4,079
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €795,802 | €828,802 | +€33,000 | +4.1% |
| Fixed assets | 21/28 | €795,055 | €795,055 | = | 0.0% |
| Financial fixed assets | 28 | €795,055 | €795,055 | = | 0.0% |
| Current assets | 29/58 | €747 | €33,747 | +€33,000 | +4,419% |
| Cash at bank and in hand | 54/58 | €747 | €4,079 | +€3,333 | +446% |
| Deferred charges and accrued income | 490/1 | - | €29,667 | +€29,667 | |
| Total equity and liabilities | 10/49 | €795,802 | €828,802 | +€33,000 | +4.1% |
| Equity | 10/15 | -€426 | -€2,432 | -€2,006 | -470% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16 | €16 | = | 0.0% |
| Distributable reserves | 133 | €16 | €16 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,043 | -€21,049 | -€2,006 | -10.5% |
| Amounts payable | 17/49 | €796,229 | €831,235 | +€35,006 | +4.4% |
| Amounts payable within one year | 42/48 | €796,229 | €831,235 | +€35,006 | +4.4% |
| Trade debts | 44 | - | €339 | +€339 | |
| Suppliers | 440/4 | - | €339 | +€339 | |
| Other amounts payable | 47/48 | €796,229 | €830,896 | +€34,667 | +4.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€734 | -€1,531 | -€797 | -109% |
| Operating profit (loss) | 9901 | -€1,122 | -€1,931 | -€809 | -72.1% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,195 | -€2,006 | -€811 | -67.8% |
| Profit (loss) for the period | 9904 | -€1,195 | -€2,006 | -€811 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,195 | -€2,006 | -€811 | -67.8% |
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 31 October 2026 via checked.be.