WHIPP PARTNERS: 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.
WHIPP PARTNERS
Largest movements
- Cash +€113,005
up €113,005 (+286%), from €39,556 to €152,561
mainly Net result for the year (+€127,368) and Accrued charges and deferred income (+€3,954)
- Tangible fixed assets +€14,000
new in 2024: €14,000
- Receivables within one year +€7,136
up €7,136 (+62.4%), from €11,434 to €18,571
of which Other amounts receivable: +€8,086
- Reserves +€127,000
new in 2024: €127,000
- Accrued charges and deferred income +€3,954
new in 2024: €3,954
- Trade debts +€2,644
new in 2024: €2,644
- Other debts -€2,432
down €2,432 (-73.0%), from €3,333 to €901
- Gross operating margin +€176,914
up €176,914 (+1,506%), from €11,745 to €188,658
- Taxes +€52,297
up €52,297 (+1,318%), from €3,969 to €56,266
- Depreciation +€2,238
up €2,238 (+666%), from €336 to €2,574
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,922 | €186,173 | +€133,251 | +252% |
| Fixed assets | 21/28 | €43 | €14,043 | +€14,000 | +32,318% |
| Tangible fixed assets | 22/27 | - | €14,000 | +€14,000 | |
| Furniture and vehicles | 24 | - | €14,000 | +€14,000 | |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €52,879 | €172,130 | +€119,251 | +226% |
| Amounts receivable within one year | 40/41 | €11,434 | €18,571 | +€7,136 | +62.4% |
| Trade receivables | 40 | €11,434 | €10,485 | -€950 | -8.3% |
| Other amounts receivable | 41 | - | €8,086 | +€8,086 | |
| Cash at bank and in hand | 54/58 | €39,556 | €152,561 | +€113,005 | +286% |
| Deferred charges and accrued income | 490/1 | €1,888 | €998 | -€890 | -47.1% |
| Total equity and liabilities | 10/49 | €52,922 | €186,173 | +€133,251 | +252% |
| Equity | 10/15 | €35,144 | €162,512 | +€127,368 | +362% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €127,000 | +€127,000 | |
| Distributable reserves | 133 | - | €127,000 | +€127,000 | |
| Profit (loss) carried forward | 14 | €25,144 | €25,512 | +€368 | +1.5% |
| Amounts payable | 17/49 | €17,778 | €23,662 | +€5,883 | +33.1% |
| Amounts payable within one year | 42/48 | €17,778 | €19,707 | +€1,929 | +10.9% |
| Trade debts | 44 | - | €2,644 | +€2,644 | |
| Suppliers | 440/4 | - | €2,644 | +€2,644 | |
| Taxes, remuneration and social security | 45 | €14,446 | €16,162 | +€1,716 | +11.9% |
| Taxes | 450/3 | €14,076 | €16,162 | +€2,086 | +14.8% |
| Remuneration and social security | 454/9 | €370 | - | -€370 | |
| Other amounts payable | 47/48 | €3,333 | €901 | -€2,432 | -73.0% |
| Accrued charges and deferred income | 492/3 | - | €3,954 | +€3,954 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €2,574 | +€2,238 | +666% |
| Other operating charges | 640/8 | €1,433 | €1,895 | +€462 | +32.2% |
| Gross operating margin | 9900 | €11,745 | €188,658 | +€176,914 | +1,506% |
| Operating profit (loss) | 9901 | €9,976 | €184,189 | +€174,214 | +1,746% |
| Financial income | 75/76B | €38 | €130 | +€92 | +243% |
| Recurring financial income | 75 | €38 | €130 | +€92 | +243% |
| Financial charges | 65/66B | €645 | €686 | +€41 | +6.4% |
| Recurring financial charges | 65 | €645 | €686 | +€41 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €9,369 | €183,634 | +€174,265 | +1,860% |
| Income taxes | 67/77 | €3,969 | €56,266 | +€52,297 | +1,318% |
| Profit (loss) for the period | 9904 | €5,401 | €127,368 | +€121,967 | +2,258% |
| Profit (loss) for the period to be appropriated | 9905 | €5,401 | €127,368 | +€121,967 | +2,258% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.