WHISK: 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.
What changed
WHISK
NACE 93.299, Other amusement and recreation activities
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€122,545
2025 · -€252,119+€374,664
Equity
€210,038
2025 · €177,493+€32,545
Cash
€203,650
2025 · €222,956-€19,306
Balance sheet total
€2.1m
2025 · €1.5m+€578,499
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+209%), from €503,005 to €1.6m
of which Trade receivables: +€1.1m
- Deferred charges and accrued income -€441,273
down €441,273 (-74.0%), from €596,630 to €155,357
Equity and liabilities
- Trade debts +€532,126
up €532,126 (+70.4%), from €755,635 to €1.3m
- Accrued charges and deferred income -€108,953
down €108,953 (-38.7%), from €281,184 to €172,230
- Short-term financial debts +€100,000
new in 2026: €100,000
- Other debts +€87,445
up €87,445 (+1,085%), from €8,061 to €95,506
- Current portion of long-term debt -€37,283
down €37,283 (-54.7%), from €68,102 to €30,818
Income statement
- Gross operating margin +€643,366
up €643,366 (+199%), from €323,892 to €967,258
- Staff costs +€210,862
up €210,862 (+39.3%), from €536,502 to €747,364
- Other operating charges +€51,545
up €51,545 (+2,844%), from €1,813 to €53,357
From the 2025 result to the 2026 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.
Result 2025
-€252,119
Gross operating margin
+€643,366
Staff costs
-€210,862
Depreciation
-€5,272
Other operating charges
-€51,545
Financial income
+€1,669
Financial charges
-€2,273
Taxes
-€420
Result 2026
€122,545
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€58,764
Investment
-€19,969
Financing
-€58,102
Cash 2025
€222,956
From operations (derived)
+€58,764
Net result for the year
+€122,545
Depreciation
+€33,792
Receivables within one year
-€1.1m
Deferred charges and accrued income
+€441,273
Trade debts
+€532,126
Tax, wage and social debts
+€3,439
Other debts
+€87,445
Accrued charges and deferred income
-€108,953
Investment (derived)
-€19,969
Investment in fixed assets (net)
-€19,969
Financing
-€58,102
Debts after one year
-€30,818
Current portion of long-term debt
-€37,283
Short-term financial debts
+€100,000
Contributions, distributions and other
-€90,000
Cash 2026
€203,650
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,488,351 | €2,066,850 | +€578,499 | +38.9% |
| Fixed assets | 21/28 | €165,760 | €151,937 | -€13,823 | -8.3% |
| Intangible fixed assets | 21 | €3,226 | €1,644 | -€1,583 | -49.1% |
| Tangible fixed assets | 22/27 | €156,382 | €144,142 | -€12,240 | -7.8% |
| Furniture and vehicles | 24 | €130,048 | €124,110 | -€5,938 | -4.6% |
| Other tangible fixed assets | 26 | €26,335 | €20,032 | -€6,302 | -23.9% |
| Financial fixed assets | 28 | €6,151 | €6,151 | = | 0.0% |
| Current assets | 29/58 | €1,322,591 | €1,914,913 | +€592,322 | +44.8% |
| Amounts receivable within one year | 40/41 | €503,005 | €1,555,906 | +€1.1m | +209% |
| Trade receivables | 40 | €364,764 | €1,476,334 | +€1.1m | +305% |
| Other amounts receivable | 41 | €138,241 | €79,572 | -€58,669 | -42.4% |
| Cash at bank and in hand | 54/58 | €222,956 | €203,650 | -€19,306 | -8.7% |
| Deferred charges and accrued income | 490/1 | €596,630 | €155,357 | -€441,273 | -74.0% |
| Total equity and liabilities | 10/49 | €1,488,351 | €2,066,850 | +€578,499 | +38.9% |
| Equity | 10/15 | €177,493 | €210,038 | +€32,545 | +18.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,607 | €9,938 | +€32,545 | |
| Amounts payable | 17/49 | €1,310,858 | €1,856,812 | +€545,954 | +41.6% |
| Amounts payable after more than one year | 17 | €76,996 | €46,178 | -€30,818 | -40.0% |
| Financial debts | 170/4 | €76,996 | €46,178 | -€30,818 | -40.0% |
| Amounts payable within one year | 42/48 | €952,678 | €1,638,404 | +€685,726 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | €68,102 | €30,818 | -€37,283 | -54.7% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €755,635 | €1,287,761 | +€532,126 | +70.4% |
| Suppliers | 440/4 | €755,635 | €1,287,761 | +€532,126 | +70.4% |
| Taxes, remuneration and social security | 45 | €120,881 | €124,319 | +€3,439 | +2.8% |
| Taxes | 450/3 | €17,328 | €49,675 | +€32,347 | +187% |
| Remuneration and social security | 454/9 | €103,553 | €74,645 | -€28,908 | -27.9% |
| Other amounts payable | 47/48 | €8,061 | €95,506 | +€87,445 | +1,085% |
| Accrued charges and deferred income | 492/3 | €281,184 | €172,230 | -€108,953 | -38.7% |
| Remuneration, social security and pensions | 62 | €536,502 | €747,364 | +€210,862 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,519 | €33,792 | +€5,272 | +18.5% |
| Other operating charges | 640/8 | €1,813 | €53,357 | +€51,545 | +2,844% |
| Gross operating margin | 9900 | €323,892 | €967,258 | +€643,366 | +199% |
| Operating profit (loss) | 9901 | -€242,942 | €132,745 | +€375,687 | |
| Financial income | 75/76B | €16 | €1,684 | +€1,669 | +10,608% |
| Recurring financial income | 75 | €16 | €1,684 | +€1,669 | +10,608% |
| Financial charges | 65/66B | €8,273 | €10,546 | +€2,273 | +27.5% |
| Recurring financial charges | 65 | €8,273 | €10,546 | +€2,273 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | -€251,199 | €123,884 | +€375,083 | |
| Income taxes | 67/77 | €919 | €1,339 | +€420 | +45.6% |
| Profit (loss) for the period | 9904 | -€252,119 | €122,545 | +€374,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€252,119 | €122,545 | +€374,664 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.