WHIKA: 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.
WHIKA
Largest movements
- Cash -€1,069
down €1,069 (-14.7%), from €7,268 to €6,200
mainly Net result for the year (-€1,732) and Other debts (-€222)
- Receivables within one year +€204
up €204 (+17.4%), from €1,173 to €1,377
of which Other amounts receivable: +€186
- Profit (loss) carried forward -€1,732
down €1,732 (-10.8%), from -€16,053 to -€17,786
- Trade debts +€1,089
new in 2025: €1,089
- Other debts -€222
down €222 (-5.5%), from €4,035 to €3,813
- Gross operating margin +€1,373
up €1,373 (+46.0%), from -€2,987 to -€1,614
- Taxes -€610
no longer reported in 2025 (was €610)
- Financial charges -€81
down €81 (-40.4%), from €199 to €119
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 | €8,442 | €7,577 | -€865 | -10.2% |
| Current assets | 29/58 | €8,442 | €7,577 | -€865 | -10.2% |
| Amounts receivable within one year | 40/41 | €1,173 | €1,377 | +€204 | +17.4% |
| Trade receivables | 40 | - | €18 | +€18 | |
| Other amounts receivable | 41 | €1,173 | €1,359 | +€186 | +15.8% |
| Cash at bank and in hand | 54/58 | €7,268 | €6,200 | -€1,069 | -14.7% |
| Total equity and liabilities | 10/49 | €8,442 | €7,577 | -€865 | -10.2% |
| Equity | 10/15 | €4,407 | €2,674 | -€1,732 | -39.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,053 | -€17,786 | -€1,732 | -10.8% |
| Amounts payable | 17/49 | €4,035 | €4,902 | +€867 | +21.5% |
| Amounts payable within one year | 42/48 | €4,035 | €4,902 | +€867 | +21.5% |
| Trade debts | 44 | - | €1,089 | +€1,089 | |
| Suppliers | 440/4 | - | €1,089 | +€1,089 | |
| Other amounts payable | 47/48 | €4,035 | €3,813 | -€222 | -5.5% |
| Gross operating margin | 9900 | -€2,987 | -€1,614 | +€1,373 | +46.0% |
| Operating profit (loss) | 9901 | -€2,987 | -€1,614 | +€1,373 | +46.0% |
| Financial charges | 65/66B | €199 | €119 | -€81 | -40.4% |
| Recurring financial charges | 65 | €199 | €119 | -€81 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,186 | -€1,732 | +€1,454 | +45.6% |
| Income taxes | 67/77 | €610 | - | -€610 | |
| Profit (loss) for the period | 9904 | -€3,796 | -€1,732 | +€2,064 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,796 | -€1,732 | +€2,064 | +54.4% |
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 14 October 2026 via checked.be.