WhoCares?: 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.
WhoCares?
Largest movements
- Receivables within one year -€146,628
down €146,628 (-44.3%), from €330,645 to €184,017
of which Trade receivables: -€126,131
- Cash +€85,509
up €85,509 (+391%), from €21,897 to €107,406
mainly Receivables within one year (+€146,628) and Accrued charges and deferred income (+€63,389)
- Trade debts -€136,641
down €136,641 (-51.2%), from €266,779 to €130,139
- Accrued charges and deferred income +€63,389
up €63,389 (+377%), from €16,802 to €80,191
- Tax, wage and social debts +€17,283
up €17,283 (+180%), from €9,616 to €26,898
of which Taxes: +€16,065
- Debts after one year -€14,073
down €14,073 (-52.5%), from €26,809 to €12,736
of which Financial debts: -€19,310
- Profit (loss) carried forward +€7,466
up €7,466 (+26.2%), from -€28,494 to -€21,028
- Gross operating margin +€55,445
up €55,445 (+442%), from €12,540 to €67,986
- Staff costs +€19,508
up €19,508 (+50.0%), from €39,033 to €58,541
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 | €352,542 | €293,066 | -€59,476 | -16.9% |
| Current assets | 29/58 | €352,542 | €293,066 | -€59,476 | -16.9% |
| Amounts receivable within one year | 40/41 | €330,645 | €184,017 | -€146,628 | -44.3% |
| Trade receivables | 40 | €309,156 | €183,025 | -€126,131 | -40.8% |
| Other amounts receivable | 41 | €21,489 | €992 | -€20,497 | -95.4% |
| Cash at bank and in hand | 54/58 | €21,897 | €107,406 | +€85,509 | +391% |
| Deferred charges and accrued income | 490/1 | - | €1,643 | +€1,643 | |
| Total equity and liabilities | 10/49 | €352,542 | €293,066 | -€59,476 | -16.9% |
| Equity | 10/15 | €18,563 | €29,029 | +€10,466 | +56.4% |
| Contributions | 10/11 | €33,000 | €36,000 | +€3,000 | +9.1% |
| Reserves | 13 | €14,058 | €14,058 | = | 0.0% |
| Distributable reserves | 133 | €14,058 | €14,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,494 | -€21,028 | +€7,466 | +26.2% |
| Amounts payable | 17/49 | €333,979 | €264,037 | -€69,942 | -20.9% |
| Amounts payable after more than one year | 17 | €26,809 | €12,736 | -€14,073 | -52.5% |
| Financial debts | 170/4 | €26,809 | €7,500 | -€19,310 | -72.0% |
| Other amounts payable | 178/9 | - | €5,236 | +€5,236 | |
| Amounts payable within one year | 42/48 | €290,368 | €171,110 | -€119,258 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €13,973 | €14,073 | +€100 | +0.7% |
| Trade debts | 44 | €266,779 | €130,139 | -€136,641 | -51.2% |
| Suppliers | 440/4 | €266,779 | €130,139 | -€136,641 | -51.2% |
| Taxes, remuneration and social security | 45 | €9,616 | €26,898 | +€17,283 | +180% |
| Taxes | 450/3 | €835 | €16,900 | +€16,065 | +1,925% |
| Remuneration and social security | 454/9 | €8,781 | €9,998 | +€1,217 | +13.9% |
| Accrued charges and deferred income | 492/3 | €16,802 | €80,191 | +€63,389 | +377% |
| Remuneration, social security and pensions | 62 | €39,033 | €58,541 | +€19,508 | +50.0% |
| Other operating charges | 640/8 | €594 | €834 | +€240 | +40.5% |
| Gross operating margin | 9900 | €12,540 | €67,986 | +€55,445 | +442% |
| Operating profit (loss) | 9901 | -€27,086 | €8,611 | +€35,697 | |
| Financial income | 75/76B | €324 | €353 | +€30 | +9.1% |
| Recurring financial income | 75 | €324 | €353 | +€30 | +9.1% |
| Financial charges | 65/66B | €1,724 | €1,498 | -€225 | -13.1% |
| Recurring financial charges | 65 | €1,724 | €1,498 | -€225 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,486 | €7,466 | +€35,952 | |
| Income taxes | 67/77 | €9 | - | -€9 | |
| Profit (loss) for the period | 9904 | -€28,494 | €7,466 | +€35,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,494 | €7,466 | +€35,961 |
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 22 October 2026 via checked.be.