WHIZZKIDZ: 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.
WHIZZKIDZ
Largest movements
- Receivables within one year -€38,320
down €38,320 (-78.7%), from €48,704 to €10,384
of which Trade receivables: -€27,838
- Cash +€20,541
up €20,541 (+52.5%), from €39,158 to €59,699
mainly Receivables within one year (+€38,320) and Net result for the year (+€17,544)
- Tangible fixed assets -€2,373
down €2,373 (-45.8%), from €5,183 to €2,810
- Deferred charges and accrued income -€1,909
down €1,909 (-86.3%), from €2,212 to €303
- Reserves -€30,091
down €30,091 (-100%), from €30,091 to €0
- Other debts +€6,954
up €6,954 (+13.8%), from €50,523 to €57,477
- Trade debts +€5,640
up €5,640 (+252%), from €2,240 to €7,880
- Tax, wage and social debts -€4,566
down €4,566 (-48.6%), from €9,404 to €4,838
- Gross operating margin -€16,905
down €16,905 (-35.8%), from €47,212 to €30,307
- Taxes -€4,518
down €4,518 (-35.5%), from €12,731 to €8,213
- Financial charges +€1,151
up €1,151 (+1,097%), from €105 to €1,255
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 | €95,258 | €73,196 | -€22,062 | -23.2% |
| Fixed assets | 21/28 | €5,183 | €2,810 | -€2,373 | -45.8% |
| Tangible fixed assets | 22/27 | €5,183 | €2,810 | -€2,373 | -45.8% |
| Furniture and vehicles | 24 | €5,183 | €2,810 | -€2,373 | -45.8% |
| Current assets | 29/58 | €90,074 | €70,386 | -€19,689 | -21.9% |
| Amounts receivable within one year | 40/41 | €48,704 | €10,384 | -€38,320 | -78.7% |
| Trade receivables | 40 | €36,436 | €8,598 | -€27,838 | -76.4% |
| Other amounts receivable | 41 | €12,269 | €1,787 | -€10,482 | -85.4% |
| Cash at bank and in hand | 54/58 | €39,158 | €59,699 | +€20,541 | +52.5% |
| Deferred charges and accrued income | 490/1 | €2,212 | €303 | -€1,909 | -86.3% |
| Total equity and liabilities | 10/49 | €95,258 | €73,196 | -€22,062 | -23.2% |
| Equity | 10/15 | €33,091 | €3,000 | -€30,091 | -90.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,091 | €0 | -€30,091 | -100% |
| Distributable reserves | 133 | €30,091 | €0 | -€30,091 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,167 | €70,196 | +€8,029 | +12.9% |
| Amounts payable within one year | 42/48 | €62,167 | €70,196 | +€8,029 | +12.9% |
| Trade debts | 44 | €2,240 | €7,880 | +€5,640 | +252% |
| Suppliers | 440/4 | €2,240 | €7,880 | +€5,640 | +252% |
| Taxes, remuneration and social security | 45 | €9,404 | €4,838 | -€4,566 | -48.6% |
| Taxes | 450/3 | €9,404 | €4,838 | -€4,566 | -48.6% |
| Other amounts payable | 47/48 | €50,523 | €57,477 | +€6,954 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,918 | €1,678 | -€240 | -12.5% |
| Other operating charges | 640/8 | €1,028 | €920 | -€108 | -10.5% |
| Non-recurring operating charges | 66A | - | €695 | +€695 | |
| Gross operating margin | 9900 | €47,212 | €30,307 | -€16,905 | -35.8% |
| Operating profit (loss) | 9901 | €44,265 | €27,013 | -€17,252 | -39.0% |
| Financial income | 75/76B | €186 | €0 | -€186 | -100% |
| Recurring financial income | 75 | €186 | €0 | -€186 | -100% |
| Financial charges | 65/66B | €105 | €1,255 | +€1,151 | +1,097% |
| Recurring financial charges | 65 | €105 | €1,255 | +€1,151 | +1,097% |
| Profit (loss) for the period before taxes | 9903 | €44,347 | €25,758 | -€18,589 | -41.9% |
| Income taxes | 67/77 | €12,731 | €8,213 | -€4,518 | -35.5% |
| Profit (loss) for the period | 9904 | €31,616 | €17,544 | -€14,071 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,616 | €17,544 | -€14,071 | -44.5% |
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 21 October 2026 via checked.be.