WHIZZ: 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.
WHIZZ
Largest movements
- Receivables within one year -€7,176
down €7,176 (-14.2%), from €50,703 to €43,528
of which Trade receivables: -€50,000
- Cash -€662
down €662 (-11.2%), from €5,915 to €5,253
mainly Other debts (-€7,332) and Net result for the year (-€1,179)
- Other debts -€7,332
down €7,332 (-100%), from €7,332 to €0
- Trade debts +€1,673
up €1,673 (+550%), from €304 to €1,977
- Reserves -€1,179
down €1,179 (-4.0%), from €29,382 to €28,203
- Tax, wage and social debts -€1,000
down €1,000 (-100%), from €1,000 to €0
- Financial charges -€16
down €16 (-39.7%), from €40 to €24
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €56,619 | €48,780 | -€7,838 | -13.8% |
| Current assets | 29/58 | €56,619 | €48,780 | -€7,838 | -13.8% |
| Amounts receivable within one year | 40/41 | €50,703 | €43,528 | -€7,176 | -14.2% |
| Trade receivables | 40 | €50,000 | €0 | -€50,000 | -100% |
| Other amounts receivable | 41 | €703 | €43,528 | +€42,824 | +6,089% |
| Cash at bank and in hand | 54/58 | €5,915 | €5,253 | -€662 | -11.2% |
| Total equity and liabilities | 10/49 | €56,619 | €48,780 | -€7,838 | -13.8% |
| Equity | 10/15 | €47,982 | €46,803 | -€1,179 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,382 | €28,203 | -€1,179 | -4.0% |
| Distributable reserves | 133 | €29,382 | €28,203 | -€1,179 | -4.0% |
| Amounts payable | 17/49 | €8,636 | €1,977 | -€6,659 | -77.1% |
| Amounts payable within one year | 42/48 | €8,636 | €1,977 | -€6,659 | -77.1% |
| Trade debts | 44 | €304 | €1,977 | +€1,673 | +550% |
| Suppliers | 440/4 | €304 | €1,977 | +€1,673 | +550% |
| Taxes, remuneration and social security | 45 | €1,000 | €0 | -€1,000 | -100% |
| Taxes | 450/3 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €7,332 | €0 | -€7,332 | -100% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€637 | -€635 | +€2 | +0.3% |
| Operating profit (loss) | 9901 | -€1,142 | -€1,155 | -€13 | -1.1% |
| Financial charges | 65/66B | €40 | €24 | -€16 | -39.7% |
| Recurring financial charges | 65 | €40 | €24 | -€16 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,182 | -€1,179 | +€3 | +0.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,182 | -€1,179 | +€3 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,182 | -€1,179 | +€3 | +0.3% |
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 23 October 2026 via checked.be.