WHOOGY'S: 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.
WHOOGY'S
Largest movements
- Receivables within one year +€42,787
up €42,787 (+38.7%), from €110,660 to €153,447
of which Trade receivables: +€52,576
- Cash +€12,493
up €12,493 (+36.3%), from €34,424 to €46,918
mainly Net result for the year (+€43,521) and Depreciation (+€33,036)
- Tangible fixed assets +€9,054
up €9,054 (+1.4%), from €637,194 to €646,248
of which Land and buildings: +€140,145
- Reserves +€241,756
new in 2025: €241,756
- Profit (loss) carried forward -€198,236
no longer reported in 2025 (was €198,236)
- Tax, wage and social debts -€47,328
down €47,328 (-64.8%), from €73,051 to €25,723
- Trade debts +€31,670
up €31,670 (+101%), from €31,311 to €62,982
- Other debts +€28,905
up €28,905 (+77.2%), from €37,460 to €66,364
- Depreciation -€48,302
down €48,302 (-59.4%), from €81,337 to €33,036
- Taxes +€13,102
up €13,102 (+1,679%), from €780 to €13,882
- Other operating charges -€10,354
down €10,354 (-61.5%), from €16,841 to €6,487
- Gross operating margin +€10,066
up €10,066 (+9.3%), from €107,856 to €117,923
- Financial charges +€2,298
up €2,298 (+12.3%), from €18,704 to €21,003
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 | €786,690 | €849,875 | +€63,185 | +8.0% |
| Formation expenses | 20 | €865 | - | -€865 | |
| Fixed assets | 21/28 | €637,194 | €646,248 | +€9,054 | +1.4% |
| Tangible fixed assets | 22/27 | €637,194 | €646,248 | +€9,054 | +1.4% |
| Land and buildings | 22 | €496,493 | €636,638 | +€140,145 | +28.2% |
| Plant, machinery and equipment | 23 | €137,426 | €3,457 | -€133,969 | -97.5% |
| Furniture and vehicles | 24 | €3,275 | €6,153 | +€2,878 | +87.9% |
| Current assets | 29/58 | €148,631 | €203,627 | +€54,996 | +37.0% |
| Stocks and contracts in progress | 3 | €808 | - | -€808 | |
| Stocks | 30/36 | €808 | - | -€808 | |
| Amounts receivable within one year | 40/41 | €110,660 | €153,447 | +€42,787 | +38.7% |
| Trade receivables | 40 | €100,869 | €153,445 | +€52,576 | +52.1% |
| Other amounts receivable | 41 | €9,791 | €3 | -€9,789 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,424 | €46,918 | +€12,493 | +36.3% |
| Deferred charges and accrued income | 490/1 | €2,738 | €3,262 | +€523 | +19.1% |
| Total equity and liabilities | 10/49 | €786,690 | €849,875 | +€63,185 | +8.0% |
| Equity | 10/15 | €200,236 | €243,756 | +€43,521 | +21.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €241,756 | +€241,756 | |
| Distributable reserves | 133 | - | €241,756 | +€241,756 | |
| Profit (loss) carried forward | 14 | €198,236 | - | -€198,236 | |
| Amounts payable | 17/49 | €586,454 | €606,119 | +€19,665 | +3.4% |
| Amounts payable after more than one year | 17 | €417,684 | €393,232 | -€24,452 | -5.9% |
| Financial debts | 170/4 | €417,684 | €393,232 | -€24,452 | -5.9% |
| Amounts payable within one year | 42/48 | €165,296 | €182,453 | +€17,157 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €23,474 | €26,445 | +€2,971 | +12.7% |
| Financial debts | 43 | - | €939 | +€939 | |
| Credit institutions | 430/8 | - | €939 | +€939 | |
| Trade debts | 44 | €31,311 | €62,982 | +€31,670 | +101% |
| Suppliers | 440/4 | €31,311 | €62,982 | +€31,670 | +101% |
| Taxes, remuneration and social security | 45 | €73,051 | €25,723 | -€47,328 | -64.8% |
| Taxes | 450/3 | €73,051 | €25,723 | -€47,328 | -64.8% |
| Other amounts payable | 47/48 | €37,460 | €66,364 | +€28,905 | +77.2% |
| Accrued charges and deferred income | 492/3 | €3,474 | €30,433 | +€26,960 | +776% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,337 | €33,036 | -€48,302 | -59.4% |
| Other operating charges | 640/8 | €16,841 | €6,487 | -€10,354 | -61.5% |
| Gross operating margin | 9900 | €107,856 | €117,923 | +€10,066 | +9.3% |
| Operating profit (loss) | 9901 | €9,678 | €78,400 | +€68,722 | +710% |
| Financial income | 75/76B | €1 | €5 | +€4 | +588% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +588% |
| Financial charges | 65/66B | €18,704 | €21,003 | +€2,298 | +12.3% |
| Recurring financial charges | 65 | €18,704 | €21,003 | +€2,298 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,025 | €57,403 | +€66,428 | |
| Income taxes | 67/77 | €780 | €13,882 | +€13,102 | +1,679% |
| Profit (loss) for the period | 9904 | -€9,806 | €43,521 | +€53,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,806 | €43,521 | +€53,326 |
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.