WHIZZGOLF: 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.
WHIZZGOLF
Largest movements
- Cash +€1,552
up €1,552 (+90.7%), from €1,711 to €3,263
mainly Debts after one year (+€7,265) and Trade debts (+€5,611)
- Financial fixed assets -€990
down €990 (-100%), from €990 to €0
- Receivables within one year +€805
up €805 (+132%), from €611 to €1,416
- Tangible fixed assets -€404
down €404 (-69.7%), from €580 to €176
of which Furniture and vehicles: -€404
- Profit (loss) carried forward -€12,540
down €12,540 (-6.6%), from -€189,393 to -€201,933
- Debts after one year +€7,265
up €7,265 (+6.7%), from €108,541 to €115,805
- Trade debts +€5,611
up €5,611 (+359%), from €1,565 to €7,176
- Other debts +€394
up €394 (+3.0%), from €13,034 to €13,428
- Accrued charges and deferred income +€234
up €234 (+126%), from €185 to €420
- Financial charges -€4,579
down €4,579 (-86.5%), from €5,296 to €718
- Gross operating margin +€3,016
up €3,016 (+20.9%), from -€14,435 to -€11,420
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 | €3,892 | €4,855 | +€964 | +24.8% |
| Fixed assets | 21/28 | €1,570 | €176 | -€1,394 | -88.8% |
| Tangible fixed assets | 22/27 | €580 | €176 | -€404 | -69.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €580 | €176 | -€404 | -69.7% |
| Financial fixed assets | 28 | €990 | €0 | -€990 | -100% |
| Current assets | 29/58 | €2,322 | €4,679 | +€2,358 | +102% |
| Amounts receivable within one year | 40/41 | €611 | €1,416 | +€805 | +132% |
| Other amounts receivable | 41 | €611 | €1,416 | +€805 | +132% |
| Cash at bank and in hand | 54/58 | €1,711 | €3,263 | +€1,552 | +90.7% |
| Total equity and liabilities | 10/49 | €3,892 | €4,855 | +€964 | +24.8% |
| Equity | 10/15 | -€119,434 | -€131,974 | -€12,540 | -10.5% |
| Contributions | 10/11 | €69,960 | €69,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,393 | -€201,933 | -€12,540 | -6.6% |
| Amounts payable | 17/49 | €123,325 | €136,829 | +€13,504 | +10.9% |
| Amounts payable after more than one year | 17 | €108,541 | €115,805 | +€7,265 | +6.7% |
| Financial debts | 170/4 | €108,541 | €115,805 | +€7,265 | +6.7% |
| Amounts payable within one year | 42/48 | €14,599 | €20,604 | +€6,005 | +41.1% |
| Trade debts | 44 | €1,565 | €7,176 | +€5,611 | +359% |
| Suppliers | 440/4 | €1,565 | €7,176 | +€5,611 | +359% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,034 | €13,428 | +€394 | +3.0% |
| Accrued charges and deferred income | 492/3 | €185 | €420 | +€234 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €404 | -€76 | -15.9% |
| Gross operating margin | 9900 | -€14,435 | -€11,420 | +€3,016 | +20.9% |
| Operating profit (loss) | 9901 | -€14,916 | -€11,824 | +€3,092 | +20.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6,800% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6,800% |
| Financial charges | 65/66B | €5,296 | €718 | -€4,579 | -86.5% |
| Recurring financial charges | 65 | €5,296 | €718 | -€4,579 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,212 | -€12,540 | +€7,671 | +38.0% |
| Profit (loss) for the period | 9904 | -€20,212 | -€12,540 | +€7,671 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,212 | -€12,540 | +€7,671 | +38.0% |
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 27 October 2026 via checked.be.