WHOOOSH: what changed
Two fiscal 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.
WHOOOSH
Largest movements
- Cash -€45,259
down €45,259 (-72.1%), from €62,743 to €17,484
mainly Net result for the year (-€64,603) and Deferred charges and accrued income (-€1,670)
- Receivables within one year -€8,207
down €8,207 (-37.1%), from €22,091 to €13,885
of which Trade receivables: -€18,075
- Tangible fixed assets -€3,538
down €3,538 (-39.2%), from €9,023 to €5,485
- Deferred charges and accrued income +€1,670
up €1,670 (+159.3%), from €1,048 to €2,718
- Profit (loss) carried forward -€64,603
down €64,603, from €40,564 to -€24,039
- Tax, wage and social debts +€7,639
up €7,639 (+23.2%), from €32,985 to €40,624
of which Remuneration and social security: +€12,304
- Trade debts +€2,115
up €2,115 (+155.8%), from €1,357 to €3,472
- Gross operating margin -€90,236
down €90,236 (-60.0%), from €150,328 to €60,091
- Staff costs +€25,214
up €25,214 (+26.5%), from €95,084 to €120,297
- Taxes -€12,315
down €12,315 (-98.9%), from €12,447 to €132
- Depreciation +€1,948
up €1,948 (+122.5%), from €1,590 to €3,538
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.
Cash bridge derived
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 | €111,534 | €56,201 | -€55,333 | -49.6% |
| Fixed assets | 21/28 | €25,652 | €22,114 | -€3,538 | -13.8% |
| Tangible fixed assets | 22/27 | €9,023 | €5,485 | -€3,538 | -39.2% |
| Furniture and vehicles | 24 | €9,023 | €5,485 | -€3,538 | -39.2% |
| Financial fixed assets | 28 | €16,629 | €16,629 | = | 0.0% |
| Current assets | 29/58 | €85,883 | €34,087 | -€51,795 | -60.3% |
| Amounts receivable within one year | 40/41 | €22,091 | €13,885 | -€8,207 | -37.1% |
| Trade receivables | 40 | €22,091 | €4,017 | -€18,075 | -81.8% |
| Other amounts receivable | 41 | - | €9,868 | +€9,868 | |
| Cash at bank and in hand | 54/58 | €62,743 | €17,484 | -€45,259 | -72.1% |
| Deferred charges and accrued income | 490/1 | €1,048 | €2,718 | +€1,670 | +159.3% |
| Total equity and liabilities | 10/49 | €111,534 | €56,201 | -€55,333 | -49.6% |
| Equity | 10/15 | €45,564 | -€19,039 | -€64,603 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,564 | -€24,039 | -€64,603 | |
| Amounts payable | 17/49 | €65,971 | €75,241 | +€9,270 | +14.1% |
| Amounts payable within one year | 42/48 | €65,971 | €75,241 | +€9,270 | +14.1% |
| Trade debts | 44 | €1,357 | €3,472 | +€2,115 | +155.8% |
| Suppliers | 440/4 | €1,357 | €3,472 | +€2,115 | +155.8% |
| Taxes, remuneration and social security | 45 | €32,985 | €40,624 | +€7,639 | +23.2% |
| Taxes | 450/3 | €16,991 | €12,326 | -€4,665 | -27.5% |
| Remuneration and social security | 454/9 | €15,994 | €28,298 | +€12,304 | +76.9% |
| Other amounts payable | 47/48 | €31,628 | €31,144 | -€484 | -1.5% |
| Remuneration, social security and pensions | 62 | €95,084 | €120,297 | +€25,214 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €3,538 | +€1,948 | +122.5% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €150,328 | €60,091 | -€90,236 | -60.0% |
| Operating profit (loss) | 9901 | €53,217 | -€64,143 | -€117,360 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +2400.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +2400.0% |
| Financial charges | 65/66B | €206 | €336 | +€129 | +62.7% |
| Recurring financial charges | 65 | €206 | €336 | +€129 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €53,011 | -€64,471 | -€117,482 | |
| Income taxes | 67/77 | €12,447 | €132 | -€12,315 | -98.9% |
| Profit (loss) for the period | 9904 | €40,564 | -€64,603 | -€105,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,564 | -€64,603 | -€105,167 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.