WHIBO: what changed
Two fiscal 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.
WHIBO
Largest movements
- Receivables within one year +€10,465
up €10,465 (+44.6%), from €23,473 to €33,939
of which Other amounts receivable: +€16,580
- Cash +€1,261
up €1,261 (+6120.4%), from €21 to €1,282
mainly Net result for the year (+€32,900)
- Profit (loss) carried forward +€32,900
up €32,900 (+45.1%), from -€72,995 to -€40,095
- Tax, wage and social debts -€14,812
down €14,812 (-59.2%), from €25,019 to €10,207
of which Remuneration and social security: -€13,232
- Other debts -€3,412
down €3,412 (-7.6%), from €45,173 to €41,761
- Trade debts -€2,274
down €2,274 (-12.0%), from €18,933 to €16,658
- Staff costs -€33,868
down €33,868 (-53.1%), from €63,744 to €29,876
- Gross operating margin +€13,110
up €13,110 (+24.0%), from €54,708 to €67,819
- Other operating charges +€3,405
new in 2025: €3,405
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.
Cash bridge derived
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 | €23,750 | €35,572 | +€11,823 | +49.8% |
| Current assets | 29/58 | €23,750 | €35,572 | +€11,823 | +49.8% |
| Amounts receivable within one year | 40/41 | €23,473 | €33,939 | +€10,465 | +44.6% |
| Trade receivables | 40 | €23,473 | €17,358 | -€6,115 | -26.1% |
| Other amounts receivable | 41 | - | €16,580 | +€16,580 | |
| Cash at bank and in hand | 54/58 | €21 | €1,282 | +€1,261 | +6120.4% |
| Deferred charges and accrued income | 490/1 | €256 | €352 | +€96 | +37.5% |
| Total equity and liabilities | 10/49 | €23,750 | €35,572 | +€11,823 | +49.8% |
| Equity | 10/15 | -€72,251 | -€39,351 | +€32,900 | +45.5% |
| Contributions | 10/11 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,995 | -€40,095 | +€32,900 | +45.1% |
| Amounts payable | 17/49 | €96,001 | €74,924 | -€21,077 | -22.0% |
| Amounts payable within one year | 42/48 | €95,769 | €74,924 | -€20,846 | -21.8% |
| Financial debts | 43 | €6,644 | €6,297 | -€347 | -5.2% |
| Credit institutions | 430/8 | €6,644 | €6,297 | -€347 | -5.2% |
| Trade debts | 44 | €18,933 | €16,658 | -€2,274 | -12.0% |
| Suppliers | 440/4 | €18,933 | €16,658 | -€2,274 | -12.0% |
| Taxes, remuneration and social security | 45 | €25,019 | €10,207 | -€14,812 | -59.2% |
| Taxes | 450/3 | €11,716 | €10,137 | -€1,580 | -13.5% |
| Remuneration and social security | 454/9 | €13,303 | €70 | -€13,232 | -99.5% |
| Other amounts payable | 47/48 | €45,173 | €41,761 | -€3,412 | -7.6% |
| Accrued charges and deferred income | 492/3 | €232 | - | -€232 | |
| Remuneration, social security and pensions | 62 | €63,744 | €29,876 | -€33,868 | -53.1% |
| Other operating charges | 640/8 | - | €3,405 | +€3,405 | |
| Gross operating margin | 9900 | €54,708 | €67,819 | +€13,110 | +24.0% |
| Operating profit (loss) | 9901 | -€9,036 | €34,538 | +€43,574 | |
| Financial charges | 65/66B | €1,476 | €1,638 | +€161 | +10.9% |
| Recurring financial charges | 65 | €1,476 | €1,638 | +€161 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,513 | €32,900 | +€43,413 | |
| Profit (loss) for the period | 9904 | -€10,513 | €32,900 | +€43,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,513 | €32,900 | +€43,413 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.