Whisper: 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.
Whisper
Largest movements
- Receivables within one year +€13,883
up €13,883 (+4.6%), from €298,854 to €312,738
of which Other amounts receivable: +€21,093
- Reserves +€33,000
up €33,000 (+10.6%), from €312,000 to €345,000
of which Distributable reserves: +€33,000
- Tax, wage and social debts -€23,423
down €23,423 (-26.8%), from €87,315 to €63,891
of which Taxes: -€24,790
- Financial income -€49,458
down €49,458 (-95.3%), from €51,914 to €2,456
- Purchases and services +€36,602
up €36,602 (+8.7%), from €422,654 to €459,257
- Turnover +€22,620
up €22,620 (+2.8%), from €807,816 to €830,436
- Taxes -€21,045
down €21,045, from €20,821 to -€224
- Gross operating margin -€11,228
down €11,228 (-2.9%), from €385,439 to €374,211
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 | €1,062,265 | €1,072,943 | +€10,678 | +1.0% |
| Fixed assets | 21/28 | €753,320 | €753,320 | = | 0.0% |
| Financial fixed assets | 28 | €753,320 | €753,320 | = | 0.0% |
| Current assets | 29/58 | €308,945 | €319,623 | +€10,678 | +3.5% |
| Amounts receivable within one year | 40/41 | €298,854 | €312,738 | +€13,883 | +4.6% |
| Trade receivables | 40 | €175,926 | €168,717 | -€7,209 | -4.1% |
| Other amounts receivable | 41 | €122,929 | €144,021 | +€21,093 | +17.2% |
| Cash at bank and in hand | 54/58 | €6,285 | €5,152 | -€1,133 | -18.0% |
| Deferred charges and accrued income | 490/1 | €3,805 | €1,733 | -€2,073 | -54.5% |
| Total equity and liabilities | 10/49 | €1,062,265 | €1,072,943 | +€10,678 | +1.0% |
| Equity | 10/15 | €912,560 | €945,617 | +€33,056 | +3.6% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €312,000 | €345,000 | +€33,000 | +10.6% |
| Non-distributable reserves | 130/1 | €60,000 | €60,000 | = | 0.0% |
| Legal reserve | 130 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €252,000 | €285,000 | +€33,000 | +13.1% |
| Profit (loss) carried forward | 14 | €560 | €617 | +€56 | +10.0% |
| Provisions and deferred taxes | 16 | - | €62 | +€62 | |
| Provisions for liabilities and charges | 160/5 | - | €62 | +€62 | |
| Pensions and similar obligations | 160 | - | €62 | +€62 | |
| Amounts payable | 17/49 | €149,704 | €127,265 | -€22,439 | -15.0% |
| Amounts payable within one year | 42/48 | €149,704 | €127,265 | -€22,439 | -15.0% |
| Trade debts | 44 | €62,389 | €63,373 | +€984 | +1.6% |
| Suppliers | 440/4 | €62,389 | €63,373 | +€984 | +1.6% |
| Taxes, remuneration and social security | 45 | €87,315 | €63,891 | -€23,423 | -26.8% |
| Taxes | 450/3 | €51,654 | €26,864 | -€24,790 | -48.0% |
| Remuneration and social security | 454/9 | €35,660 | €37,027 | +€1,367 | +3.8% |
| Turnover | 70 | €807,816 | €830,436 | +€22,620 | +2.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €422,654 | €459,257 | +€36,602 | +8.7% |
| Remuneration, social security and pensions | 62 | €307,718 | €318,821 | +€11,103 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €62 | +€62 | |
| Other operating charges | 640/8 | €2,670 | €2,072 | -€599 | -22.4% |
| Non-recurring operating charges | 66A | - | €15,180 | +€15,180 | |
| Gross operating margin | 9900 | €385,439 | €374,211 | -€11,228 | -2.9% |
| Operating profit (loss) | 9901 | €75,050 | €38,077 | -€36,973 | -49.3% |
| Financial income | 75/76B | €51,914 | €2,456 | -€49,458 | -95.3% |
| Recurring financial income | 75 | €51,914 | €2,456 | -€49,458 | -95.3% |
| Financial charges | 65/66B | €6,576 | €7,701 | +€1,125 | +17.1% |
| Recurring financial charges | 65 | €6,576 | €7,701 | +€1,125 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €120,388 | €32,832 | -€87,556 | -72.7% |
| Income taxes | 67/77 | €20,821 | -€224 | -€21,045 | |
| Profit (loss) for the period | 9904 | €99,567 | €33,056 | -€66,511 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €99,567 | €33,056 | -€66,511 | -66.8% |
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 10 October 2026 via checked.be.