Whisthub: 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.
Whisthub
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€29,141
down €29,141 (-62.9%), from €46,347 to €17,206
mainly Current investments (-€50,000) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets +€2,225
up €2,225 (+52.1%), from €4,272 to €6,497
of which Plant, machinery and equipment: +€3,584
- Other debts +€21,271
new in 2025: €21,271
- Tax, wage and social debts +€2,802
up €2,802 (+86.8%), from €3,227 to €6,029
- Profit (loss) carried forward -€988
down €988 (-2.2%), from €44,483 to €43,495
- Gross operating margin +€7,586
up €7,586 (+28.6%), from €26,484 to €34,070
- Taxes +€3,093
up €3,093 (+62.7%), from €4,936 to €8,028
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 | €51,492 | €74,730 | +€23,238 | +45.1% |
| Fixed assets | 21/28 | €4,272 | €6,497 | +€2,225 | +52.1% |
| Tangible fixed assets | 22/27 | €4,272 | €6,497 | +€2,225 | +52.1% |
| Plant, machinery and equipment | 23 | €85 | €3,668 | +€3,584 | +4,236% |
| Furniture and vehicles | 24 | €4,188 | €2,829 | -€1,359 | -32.4% |
| Current assets | 29/58 | €47,220 | €68,233 | +€21,013 | +44.5% |
| Amounts receivable within one year | 40/41 | €802 | €924 | +€122 | +15.2% |
| Trade receivables | 40 | €789 | €913 | +€124 | +15.7% |
| Other amounts receivable | 41 | €13 | €11 | -€3 | -19.3% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €46,347 | €17,206 | -€29,141 | -62.9% |
| Deferred charges and accrued income | 490/1 | €70 | €102 | +€32 | +45.8% |
| Total equity and liabilities | 10/49 | €51,492 | €74,730 | +€23,238 | +45.1% |
| Equity | 10/15 | €47,483 | €46,495 | -€988 | -2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,483 | €43,495 | -€988 | -2.2% |
| Amounts payable | 17/49 | €4,009 | €28,235 | +€24,226 | +604% |
| Amounts payable within one year | 42/48 | €3,544 | €27,734 | +€24,190 | +683% |
| Trade debts | 44 | €316 | €434 | +€117 | +37.0% |
| Suppliers | 440/4 | €316 | €434 | +€117 | +37.0% |
| Taxes, remuneration and social security | 45 | €3,227 | €6,029 | +€2,802 | +86.8% |
| Taxes | 450/3 | €3,227 | €6,029 | +€2,802 | +86.8% |
| Other amounts payable | 47/48 | - | €21,271 | +€21,271 | |
| Accrued charges and deferred income | 492/3 | €466 | €501 | +€35 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,822 | €1,739 | -€83 | -4.6% |
| Other operating charges | 640/8 | €202 | €207 | +€5 | +2.6% |
| Gross operating margin | 9900 | €26,484 | €34,070 | +€7,586 | +28.6% |
| Operating profit (loss) | 9901 | €24,460 | €32,124 | +€7,664 | +31.3% |
| Financial income | 75/76B | €139 | €0 | -€139 | -100% |
| Recurring financial income | 75 | €139 | €0 | -€139 | -100% |
| Financial charges | 65/66B | €75 | €84 | +€9 | +11.8% |
| Recurring financial charges | 65 | €75 | €84 | +€9 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €24,524 | €32,040 | +€7,517 | +30.7% |
| Income taxes | 67/77 | €4,936 | €8,028 | +€3,093 | +62.7% |
| Profit (loss) for the period | 9904 | €19,588 | €24,012 | +€4,424 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,588 | €24,012 | +€4,424 | +22.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.