WHIZU: 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.
WHIZU
Largest movements
- Cash +€88,125
up €88,125 (+127.4%), from €69,190 to €157,315
mainly Net result for the year (+€61,656) and Other debts (+€19,295)
- Tangible fixed assets -€5,580
down €5,580 (-32.0%), from €17,432 to €11,853
of which Plant, machinery and equipment: -€3,547
- Reserves +€61,656
up €61,656 (+184.1%), from €33,482 to €95,138
of which Distributable reserves: +€61,656
- Other debts +€19,295
up €19,295 (+52.6%), from €36,690 to €55,984
- Tax, wage and social debts +€2,456
up €2,456 (+16.9%), from €14,501 to €16,957
- Trade debts -€2,397
down €2,397 (-55.1%), from €4,349 to €1,952
- Gross operating margin +€57,169
up €57,169 (+170.0%), from €33,628 to €90,797
- Taxes +€17,151
up €17,151 (+275.7%), from €6,221 to €23,372
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 | €107,621 | €188,632 | +€81,011 | +75.3% |
| Fixed assets | 21/28 | €17,432 | €11,853 | -€5,580 | -32.0% |
| Tangible fixed assets | 22/27 | €17,432 | €11,853 | -€5,580 | -32.0% |
| Plant, machinery and equipment | 23 | €7,573 | €4,026 | -€3,547 | -46.8% |
| Furniture and vehicles | 24 | €1,979 | €1,547 | -€432 | -21.8% |
| Other tangible fixed assets | 26 | €7,880 | €6,280 | -€1,600 | -20.3% |
| Current assets | 29/58 | €90,189 | €176,779 | +€86,590 | +96.0% |
| Amounts receivable within one year | 40/41 | €18,041 | €17,152 | -€889 | -4.9% |
| Trade receivables | 40 | €18,041 | €17,152 | -€889 | -4.9% |
| Cash at bank and in hand | 54/58 | €69,190 | €157,315 | +€88,125 | +127.4% |
| Deferred charges and accrued income | 490/1 | €2,957 | €2,312 | -€645 | -21.8% |
| Total equity and liabilities | 10/49 | €107,621 | €188,632 | +€81,011 | +75.3% |
| Equity | 10/15 | €52,082 | €113,738 | +€61,656 | +118.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,482 | €95,138 | +€61,656 | +184.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,622 | €93,278 | +€61,656 | +195.0% |
| Amounts payable | 17/49 | €55,539 | €74,894 | +€19,355 | +34.8% |
| Amounts payable within one year | 42/48 | €55,539 | €74,894 | +€19,355 | +34.8% |
| Trade debts | 44 | €4,349 | €1,952 | -€2,397 | -55.1% |
| Suppliers | 440/4 | €4,349 | €1,952 | -€2,397 | -55.1% |
| Taxes, remuneration and social security | 45 | €14,501 | €16,957 | +€2,456 | +16.9% |
| Taxes | 450/3 | €14,501 | €16,957 | +€2,456 | +16.9% |
| Other amounts payable | 47/48 | €36,690 | €55,984 | +€19,295 | +52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,044 | €5,580 | +€536 | +10.6% |
| Other operating charges | 640/8 | €923 | €587 | -€337 | -36.5% |
| Gross operating margin | 9900 | €33,628 | €90,797 | +€57,169 | +170.0% |
| Operating profit (loss) | 9901 | €27,661 | €84,631 | +€56,970 | +206.0% |
| Financial income | 75/76B | €75 | €468 | +€392 | +520.9% |
| Recurring financial income | 75 | €75 | €468 | +€392 | +520.9% |
| Financial charges | 65/66B | €75 | €70 | -€4 | -5.9% |
| Recurring financial charges | 65 | €75 | €70 | -€4 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €27,661 | €85,028 | +€57,366 | +207.4% |
| Income taxes | 67/77 | €6,221 | €23,372 | +€17,151 | +275.7% |
| Profit (loss) for the period | 9904 | €21,440 | €61,656 | +€40,216 | +187.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,440 | €61,656 | +€40,216 | +187.6% |
Source: filed annual accounts (NBB), financial years ended 30 March 2024 and 30 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.