WHMBOIS: 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.
WHMBOIS
Largest movements
- Tangible fixed assets +€21,467
new in 2025: €21,467
of which Furniture and vehicles: +€19,141
- Receivables within one year +€13,473
up €13,473 (+210%), from €6,407 to €19,880
of which Trade receivables: +€7,392
- Cash +€4,621
up €4,621 (+1,215%), from €380 to €5,001
mainly Net result for the year (+€24,782) and Contributions, distributions and other (+€7,034)
- Reserves +€24,000
new in 2025: €24,000
- Profit (loss) carried forward +€7,815
up €7,815, from -€7,034 to €782
- Debts after one year +€6,694
new in 2025: €6,694
- Trade debts -€4,807
down €4,807 (-74.7%), from €6,434 to €1,626
- Current portion of long-term debt +€4,246
new in 2025: €4,246
- Gross operating margin +€37,877
up €37,877, from -€225 to €37,652
- Purchases and services -€27,735
no longer reported in 2025 (was €27,735)
- Taxes +€7,000
new in 2025: €7,000
- Depreciation +€4,453
new in 2025: €4,453
- Other operating charges +€438
up €438 (+113%), from €387 to €825
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 | €6,787 | €46,348 | +€39,561 | +583% |
| Fixed assets | 21/28 | - | €21,467 | +€21,467 | |
| Tangible fixed assets | 22/27 | - | €21,467 | +€21,467 | |
| Plant, machinery and equipment | 23 | - | €2,327 | +€2,327 | |
| Furniture and vehicles | 24 | - | €19,141 | +€19,141 | |
| Current assets | 29/58 | €6,787 | €24,881 | +€18,093 | +267% |
| Amounts receivable within one year | 40/41 | €6,407 | €19,880 | +€13,473 | +210% |
| Trade receivables | 40 | €3,530 | €10,922 | +€7,392 | +209% |
| Other amounts receivable | 41 | €2,877 | €8,958 | +€6,081 | +211% |
| Cash at bank and in hand | 54/58 | €380 | €5,001 | +€4,621 | +1,215% |
| Total equity and liabilities | 10/49 | €6,787 | €46,348 | +€39,561 | +583% |
| Equity | 10/15 | -€5,034 | €26,782 | +€31,815 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Reserves | 13 | - | €24,000 | +€24,000 | |
| Distributable reserves | 133 | - | €24,000 | +€24,000 | |
| Profit (loss) carried forward | 14 | -€7,034 | €782 | +€7,815 | |
| Amounts payable | 17/49 | €11,821 | €19,566 | +€7,745 | +65.5% |
| Amounts payable after more than one year | 17 | - | €6,694 | +€6,694 | |
| Financial debts | 170/4 | - | €6,694 | +€6,694 | |
| Amounts payable within one year | 42/48 | €11,434 | €12,872 | +€1,438 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,246 | +€4,246 | |
| Trade debts | 44 | €6,434 | €1,626 | -€4,807 | -74.7% |
| Suppliers | 440/4 | €6,434 | €1,626 | -€4,807 | -74.7% |
| Taxes, remuneration and social security | 45 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Taxes | 450/3 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Goods, raw materials, services and sundry goods | 60/61 | €27,735 | - | -€27,735 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,453 | +€4,453 | |
| Other operating charges | 640/8 | €387 | €825 | +€438 | +113% |
| Gross operating margin | 9900 | -€225 | €37,652 | +€37,877 | |
| Operating profit (loss) | 9901 | -€612 | €32,374 | +€32,985 | |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €338 | €655 | +€317 | +93.7% |
| Recurring financial charges | 65 | €338 | €655 | +€317 | +93.7% |
| Profit (loss) for the period before taxes | 9903 | -€950 | €31,782 | +€32,732 | |
| Income taxes | 67/77 | - | €7,000 | +€7,000 | |
| Profit (loss) for the period | 9904 | -€950 | €24,782 | +€25,732 | |
| Transfer to tax-exempt reserves | 689 | €6,084 | - | -€6,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,034 | €24,782 | +€31,815 |
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 24 October 2026 via checked.be.