WHITWORTH: 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.
WHITWORTH
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€980
down €980 (-1.9%), from -€51,322 to -€52,302
- Short-term financial debts +€742
up €742 (+1.9%), from €38,869 to €39,611
- Trade debts +€238
new in 2025: €238
- Gross operating margin +€271
up €271 (+24.0%), from -€1,131 to -€860
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,660 | €7,660 | = | 0.0% |
| Fixed assets | 21/28 | €7,660 | €7,660 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,660 | €7,660 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,537 | €1,537 | = | 0.0% |
| Furniture and vehicles | 24 | €6,123 | €6,123 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,660 | €7,660 | = | 0.0% |
| Equity | 10/15 | -€31,482 | -€32,462 | -€980 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,322 | -€52,302 | -€980 | -1.9% |
| Amounts payable | 17/49 | €39,142 | €40,123 | +€980 | +2.5% |
| Amounts payable within one year | 42/48 | €39,142 | €40,123 | +€980 | +2.5% |
| Financial debts | 43 | €38,869 | €39,611 | +€742 | +1.9% |
| Other loans | 439 | €38,869 | €39,611 | +€742 | +1.9% |
| Trade debts | 44 | - | €238 | +€238 | |
| Suppliers | 440/4 | - | €238 | +€238 | |
| Taxes, remuneration and social security | 45 | €273 | €273 | = | 0.0% |
| Taxes | 450/3 | €273 | €273 | = | 0.0% |
| Gross operating margin | 9900 | -€1,131 | -€860 | +€271 | +24.0% |
| Operating profit (loss) | 9901 | -€1,131 | -€860 | +€271 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,131 | -€860 | +€271 | +24.0% |
| Profit (loss) for the period | 9904 | -€1,131 | -€860 | +€271 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,131 | -€860 | +€271 | +24.0% |
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 19 October 2026 via checked.be.