WHISPER SERVICES: 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 SERVICES
Largest movements
- Cash +€34,792
up €34,792 (+170%), from €20,478 to €55,270
mainly Net result for the year (+€33,717) and Other debts (+€22,001)
- Receivables within one year +€1,829
up €1,829 (+6.3%), from €29,070 to €30,899
of which Trade receivables: +€1,839
- Tangible fixed assets +€1,451
up €1,451 (+142%), from €1,023 to €2,473
- Other debts +€22,001
up €22,001 (+539%), from €4,079 to €26,080
- Reserves +€13,717
up €13,717 (+77.5%), from €17,704 to €31,421
- Tax, wage and social debts +€3,496
up €3,496 (+15.7%), from €22,211 to €25,707
of which Taxes: +€3,825
- Trade debts -€1,557
down €1,557 (-40.4%), from €3,856 to €2,299
- Gross operating margin +€41,985
up €41,985 (+724%), from €5,797 to €47,782
- Taxes +€11,082
up €11,082 (+921%), from €1,204 to €12,286
- Other operating charges -€2,130
down €2,130 (-72.0%), from €2,960 to €830
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 | €51,850 | €89,663 | +€37,813 | +72.9% |
| Fixed assets | 21/28 | €1,023 | €2,473 | +€1,451 | +142% |
| Tangible fixed assets | 22/27 | €1,023 | €2,473 | +€1,451 | +142% |
| Furniture and vehicles | 24 | €1,023 | €2,473 | +€1,451 | +142% |
| Current assets | 29/58 | €50,827 | €87,190 | +€36,363 | +71.5% |
| Amounts receivable within one year | 40/41 | €29,070 | €30,899 | +€1,829 | +6.3% |
| Trade receivables | 40 | €29,060 | €30,899 | +€1,839 | +6.3% |
| Other amounts receivable | 41 | €10 | - | -€10 | |
| Cash at bank and in hand | 54/58 | €20,478 | €55,270 | +€34,792 | +170% |
| Deferred charges and accrued income | 490/1 | €1,279 | €1,021 | -€258 | -20.2% |
| Total equity and liabilities | 10/49 | €51,850 | €89,663 | +€37,813 | +72.9% |
| Equity | 10/15 | €21,704 | €35,421 | +€13,717 | +63.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €17,704 | €31,421 | +€13,717 | +77.5% |
| Distributable reserves | 133 | €17,704 | €31,421 | +€13,717 | +77.5% |
| Amounts payable | 17/49 | €30,146 | €54,242 | +€24,096 | +79.9% |
| Amounts payable within one year | 42/48 | €30,146 | €54,087 | +€23,941 | +79.4% |
| Trade debts | 44 | €3,856 | €2,299 | -€1,557 | -40.4% |
| Suppliers | 440/4 | €3,856 | €2,299 | -€1,557 | -40.4% |
| Taxes, remuneration and social security | 45 | €22,211 | €25,707 | +€3,496 | +15.7% |
| Taxes | 450/3 | €18,380 | €22,204 | +€3,825 | +20.8% |
| Remuneration and social security | 454/9 | €3,831 | €3,503 | -€328 | -8.6% |
| Other amounts payable | 47/48 | €4,079 | €26,080 | +€22,001 | +539% |
| Accrued charges and deferred income | 492/3 | - | €155 | +€155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €628 | -€31 | -4.8% |
| Other operating charges | 640/8 | €2,960 | €830 | -€2,130 | -72.0% |
| Gross operating margin | 9900 | €5,797 | €47,782 | +€41,985 | +724% |
| Operating profit (loss) | 9901 | €2,178 | €46,324 | +€44,147 | +2,027% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €714 | €329 | -€386 | -54.0% |
| Recurring financial charges | 65 | €714 | €329 | -€386 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €1,463 | €46,003 | +€44,540 | +3,044% |
| Income taxes | 67/77 | €1,204 | €12,286 | +€11,082 | +921% |
| Profit (loss) for the period | 9904 | €260 | €33,717 | +€33,458 | +12,876% |
| Profit (loss) for the period to be appropriated | 9905 | €260 | €33,717 | +€33,458 | +12,876% |
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 16 October 2026 via checked.be.