WHOOOZ: 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.
WHOOOZ
Largest movements
- Cash +€47,955
up €47,955 (+355%), from €13,511 to €61,466
mainly Net result for the year (+€41,856) and Trade debts (+€29,271)
- Receivables within one year +€8,230
up €8,230 (+6.5%), from €127,439 to €135,669
of which Other amounts receivable: +€7,491
- Profit (loss) carried forward +€41,856
up €41,856 (+59.1%), from €70,834 to €112,690
- Trade debts +€29,271
up €29,271 (+187%), from €15,623 to €44,894
- Advances received -€18,222
no longer reported in 2025 (was €18,222)
- Tax, wage and social debts +€4,226
up €4,226 (+28.4%), from €14,865 to €19,091
- Turnover +€239,152
up €239,152 (+47.4%), from €505,039 to €744,191
- Purchases and services +€215,216
up €215,216 (+45.7%), from €470,906 to €686,122
- Gross operating margin +€29,969
up €29,969 (+87.8%), from €34,133 to €64,102
- Taxes +€9,380
up €9,380 (+84.4%), from €11,118 to €20,498
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 | €140,950 | €197,135 | +€56,185 | +39.9% |
| Current assets | 29/58 | €140,950 | €197,135 | +€56,185 | +39.9% |
| Amounts receivable within one year | 40/41 | €127,439 | €135,669 | +€8,230 | +6.5% |
| Trade receivables | 40 | €127,439 | €128,178 | +€739 | +0.6% |
| Other amounts receivable | 41 | - | €7,491 | +€7,491 | |
| Cash at bank and in hand | 54/58 | €13,511 | €61,466 | +€47,955 | +355% |
| Total equity and liabilities | 10/49 | €140,950 | €197,135 | +€56,185 | +39.9% |
| Equity | 10/15 | €91,294 | €133,150 | +€41,856 | +45.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €70,834 | €112,690 | +€41,856 | +59.1% |
| Amounts payable | 17/49 | €49,656 | €63,985 | +€14,329 | +28.9% |
| Amounts payable within one year | 42/48 | €49,656 | €63,985 | +€14,329 | +28.9% |
| Trade debts | 44 | €15,623 | €44,894 | +€29,271 | +187% |
| Suppliers | 440/4 | €15,623 | €44,894 | +€29,271 | +187% |
| Advances received on contracts in progress | 46 | €18,222 | - | -€18,222 | |
| Taxes, remuneration and social security | 45 | €14,865 | €19,091 | +€4,226 | +28.4% |
| Taxes | 450/3 | €14,865 | €19,091 | +€4,226 | +28.4% |
| Other amounts payable | 47/48 | €946 | - | -€946 | |
| Turnover | 70 | €505,039 | €744,191 | +€239,152 | +47.4% |
| Non-recurring operating income | 76A | - | €6,163 | +€6,163 | |
| Goods, raw materials, services and sundry goods | 60/61 | €470,906 | €686,122 | +€215,216 | +45.7% |
| Gross operating margin | 9900 | €34,133 | €64,102 | +€29,969 | +87.8% |
| Operating profit (loss) | 9901 | €34,133 | €64,102 | +€29,969 | +87.8% |
| Financial charges | 65/66B | €280 | €1,748 | +€1,468 | +524% |
| Recurring financial charges | 65 | €280 | €1,748 | +€1,468 | +524% |
| Profit (loss) for the period before taxes | 9903 | €33,853 | €62,354 | +€28,501 | +84.2% |
| Income taxes | 67/77 | €11,118 | €20,498 | +€9,380 | +84.4% |
| Profit (loss) for the period | 9904 | €22,735 | €41,856 | +€19,121 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,735 | €41,856 | +€19,121 | +84.1% |
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 14 October 2026 via checked.be.