Whim: 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.
Whim
Largest movements
- Receivables within one year -€12,103
down €12,103 (-9.0%), from €134,981 to €122,877
of which Other amounts receivable: -€12,000
- Reserves -€36,247
down €36,247 (-16.2%), from €223,681 to €187,434
of which Distributable reserves: -€36,247
- Trade debts +€25,132
new in 2025: €25,132
- Write-downs -€199,500
no longer reported in 2025 (was €199,500)
- Taxes -€20,937
no longer reported in 2025 (was €20,937)
- Gross operating margin -€5,598
down €5,598 (-54.0%), from -€10,376 to -€15,974
- Financial charges -€1,105
down €1,105 (-73.9%), from €1,494 to €390
- Other operating charges +€310
up €310 (+3.1%), from €9,939 to €10,250
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 | €775,724 | €764,610 | -€11,114 | -1.4% |
| Fixed assets | 21/28 | €254,083 | €259,337 | +€5,254 | +2.1% |
| Tangible fixed assets | 22/27 | €254,083 | €259,337 | +€5,254 | +2.1% |
| Land and buildings | 22 | €247,759 | €239,727 | -€8,032 | -3.2% |
| Furniture and vehicles | 24 | €6,324 | €7,009 | +€685 | +10.8% |
| Other tangible fixed assets | 26 | - | €12,601 | +€12,601 | |
| Current assets | 29/58 | €521,641 | €505,273 | -€16,368 | -3.1% |
| Amounts receivable within one year | 40/41 | €134,981 | €122,877 | -€12,103 | -9.0% |
| Trade receivables | 40 | €977 | €874 | -€103 | -10.6% |
| Other amounts receivable | 41 | €134,004 | €122,004 | -€12,000 | -9.0% |
| Cash at bank and in hand | 54/58 | €378,774 | €374,310 | -€4,464 | -1.2% |
| Deferred charges and accrued income | 490/1 | €7,886 | €8,085 | +€199 | +2.5% |
| Total equity and liabilities | 10/49 | €775,724 | €764,610 | -€11,114 | -1.4% |
| Equity | 10/15 | €719,468 | €683,221 | -€36,247 | -5.0% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | €495,787 | €495,787 | = | 0.0% |
| Issued capital | 100 | €495,787 | €495,787 | = | 0.0% |
| Reserves | 13 | €223,681 | €187,434 | -€36,247 | -16.2% |
| Non-distributable reserves | 130/1 | €49,600 | €49,600 | = | 0.0% |
| Legal reserve | 130 | €49,600 | €49,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,208 | €105,208 | = | 0.0% |
| Distributable reserves | 133 | €68,873 | €32,626 | -€36,247 | -52.6% |
| Provisions and deferred taxes | 16 | €35,069 | €35,069 | = | 0.0% |
| Deferred taxes | 168 | €35,069 | €35,069 | = | 0.0% |
| Amounts payable | 17/49 | €21,187 | €46,319 | +€25,132 | +118.6% |
| Amounts payable within one year | 42/48 | €21,140 | €46,272 | +€25,132 | +118.9% |
| Trade debts | 44 | - | €25,132 | +€25,132 | |
| Suppliers | 440/4 | - | €25,132 | +€25,132 | |
| Taxes, remuneration and social security | 45 | €20,937 | €20,937 | = | 0.0% |
| Taxes | 450/3 | €20,937 | €20,937 | = | 0.0% |
| Other amounts payable | 47/48 | €203 | €203 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €47 | €47 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,470 | €9,633 | +€164 | +1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €199,500 | - | -€199,500 | |
| Other operating charges | 640/8 | €9,939 | €10,250 | +€310 | +3.1% |
| Gross operating margin | 9900 | -€10,376 | -€15,974 | -€5,598 | -54.0% |
| Operating profit (loss) | 9901 | -€229,285 | -€35,857 | +€193,428 | +84.4% |
| Financial charges | 65/66B | €1,494 | €390 | -€1,105 | -73.9% |
| Recurring financial charges | 65 | €1,494 | €390 | -€1,105 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | -€230,779 | -€36,247 | +€194,533 | +84.3% |
| Transfer from deferred taxes | 780 | €79,887 | - | -€79,887 | |
| Income taxes | 67/77 | €20,937 | - | -€20,937 | |
| Profit (loss) for the period | 9904 | -€171,829 | -€36,247 | +€135,583 | +78.9% |
| Transfer from tax-exempt reserves | 789 | €239,660 | - | -€239,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,831 | -€36,247 | -€104,078 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.