Whimsical App Designs: 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.
Whimsical App Designs
Largest movements
- Receivables within one year +€18,379
up €18,379 (+48.9%), from €37,580 to €55,958
of which Other amounts receivable: +€20,031
- Cash +€4,319
up €4,319 (+86.5%), from €4,992 to €9,311
mainly Net result for the year (+€24,893) and Other debts (+€20,000)
- Tangible fixed assets +€859
up €859 (+85.7%), from €1,002 to €1,860
of which Other tangible fixed assets: +€1,350
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€4,893
up €4,893 (+16.6%), from €29,506 to €34,399
- Tax, wage and social debts -€931
down €931 (-10.6%), from €8,776 to €7,845
- Gross operating margin +€30,758
up €30,758, from -€1,309 to €29,450
- Financial charges +€3,641
up €3,641 (+846%), from €431 to €4,072
of which Non-recurring financial charges: +€3,815
- Taxes +€1,751
up €1,751 (+4,787%), from €37 to €1,788
- Financial income +€797
up €797 (+57.0%), from €1,397 to €2,194
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 | €43,574 | €67,130 | +€23,556 | +54.1% |
| Fixed assets | 21/28 | €1,002 | €1,860 | +€859 | +85.7% |
| Tangible fixed assets | 22/27 | €1,002 | €1,860 | +€859 | +85.7% |
| Furniture and vehicles | 24 | €1,002 | €510 | -€491 | -49.1% |
| Other tangible fixed assets | 26 | - | €1,350 | +€1,350 | |
| Current assets | 29/58 | €42,572 | €65,269 | +€22,697 | +53.3% |
| Amounts receivable within one year | 40/41 | €37,580 | €55,958 | +€18,379 | +48.9% |
| Trade receivables | 40 | €7,267 | €5,614 | -€1,653 | -22.7% |
| Other amounts receivable | 41 | €30,313 | €50,344 | +€20,031 | +66.1% |
| Cash at bank and in hand | 54/58 | €4,992 | €9,311 | +€4,319 | +86.5% |
| Total equity and liabilities | 10/49 | €43,574 | €67,130 | +€23,556 | +54.1% |
| Equity | 10/15 | €32,506 | €37,399 | +€4,893 | +15.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,506 | €34,399 | +€4,893 | +16.6% |
| Amounts payable | 17/49 | €11,068 | €29,731 | +€18,663 | +169% |
| Amounts payable within one year | 42/48 | €11,068 | €29,731 | +€18,663 | +169% |
| Trade debts | 44 | €2,292 | €1,886 | -€406 | -17.7% |
| Suppliers | 440/4 | €2,292 | €1,886 | -€406 | -17.7% |
| Taxes, remuneration and social security | 45 | €8,776 | €7,845 | -€931 | -10.6% |
| Taxes | 450/3 | €8,776 | €7,845 | -€931 | -10.6% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €491 | +€19 | +4.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €40 | - | -€40 | |
| Gross operating margin | 9900 | -€1,309 | €29,450 | +€30,758 | |
| Operating profit (loss) | 9901 | -€2,209 | €28,559 | +€30,767 | |
| Financial income | 75/76B | €1,397 | €2,194 | +€797 | +57.0% |
| Recurring financial income | 75 | €1,397 | €2,194 | +€797 | +57.0% |
| Financial charges | 65/66B | €431 | €4,072 | +€3,641 | +846% |
| Recurring financial charges | 65 | €431 | €257 | -€174 | -40.3% |
| Non-recurring financial charges | 66B | - | €3,815 | +€3,815 | |
| Profit (loss) for the period before taxes | 9903 | -€1,242 | €26,681 | +€27,923 | |
| Income taxes | 67/77 | €37 | €1,788 | +€1,751 | +4,787% |
| Profit (loss) for the period | 9904 | -€1,278 | €24,893 | +€26,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,278 | €24,893 | +€26,171 |
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 23 October 2026 via checked.be.