WHOOP: 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.
WHOOP
Largest movements
- Current investments +€79,895
up €79,895 (+77.2%), from €103,558 to €183,453
- Receivables within one year -€15,708
down €15,708 (-45.9%), from €34,228 to €18,520
of which Trade receivables: -€13,816
- Tangible fixed assets -€11,296
down €11,296 (-21.7%), from €51,949 to €40,653
of which Furniture and vehicles: -€13,254
- Intangible fixed assets +€3,821
new in 2025: €3,821
- Other debts +€106,698
up €106,698 (+267.5%), from €39,884 to €146,582
- Profit (loss) carried forward -€51,231
no longer reported in 2025 (was €51,231)
- Tax, wage and social debts +€8,666
up €8,666 (+580.3%), from €1,493 to €10,159
of which Taxes: +€5,014
- Trade debts -€6,628
down €6,628 (-55.2%), from €12,003 to €5,374
- Gross operating margin +€14,626
up €14,626 (+12.8%), from €114,476 to €129,103
- Depreciation +€10,299
up €10,299 (+36.9%), from €27,893 to €38,192
- Financial charges +€4,092
up €4,092 (+246.6%), from €1,660 to €5,752
- Financial income -€2,195
down €2,195 (-62.9%), from €3,488 to €1,293
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 | €205,129 | €261,142 | +€56,012 | +27.3% |
| Fixed assets | 21/28 | €51,949 | €44,474 | -€7,474 | -14.4% |
| Intangible fixed assets | 21 | - | €3,821 | +€3,821 | |
| Tangible fixed assets | 22/27 | €51,949 | €40,653 | -€11,296 | -21.7% |
| Plant, machinery and equipment | 23 | €32,999 | €34,957 | +€1,958 | +5.9% |
| Furniture and vehicles | 24 | €18,950 | €5,696 | -€13,254 | -69.9% |
| Current assets | 29/58 | €153,181 | €216,667 | +€63,487 | +41.4% |
| Amounts receivable within one year | 40/41 | €34,228 | €18,520 | -€15,708 | -45.9% |
| Trade receivables | 40 | €25,795 | €11,979 | -€13,816 | -53.6% |
| Other amounts receivable | 41 | €8,433 | €6,541 | -€1,892 | -22.4% |
| Current investments | 50/53 | €103,558 | €183,453 | +€79,895 | +77.2% |
| Cash at bank and in hand | 54/58 | €12,625 | €11,560 | -€1,065 | -8.4% |
| Deferred charges and accrued income | 490/1 | €2,770 | €3,134 | +€364 | +13.1% |
| Total equity and liabilities | 10/49 | €205,129 | €261,142 | +€56,012 | +27.3% |
| Equity | 10/15 | €140,727 | €89,496 | -€51,231 | -36.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,496 | €84,496 | = | 0.0% |
| Distributable reserves | 133 | €84,496 | €84,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,231 | - | -€51,231 | |
| Amounts payable | 17/49 | €64,402 | €171,645 | +€107,243 | +166.5% |
| Amounts payable within one year | 42/48 | €53,499 | €162,116 | +€108,617 | +203.0% |
| Financial debts | 43 | €119 | - | -€119 | |
| Credit institutions | 430/8 | €119 | - | -€119 | |
| Trade debts | 44 | €12,003 | €5,374 | -€6,628 | -55.2% |
| Suppliers | 440/4 | €12,003 | €5,374 | -€6,628 | -55.2% |
| Taxes, remuneration and social security | 45 | €1,493 | €10,159 | +€8,666 | +580.3% |
| Taxes | 450/3 | €1,493 | €6,507 | +€5,014 | +335.7% |
| Remuneration and social security | 454/9 | - | €3,652 | +€3,652 | |
| Other amounts payable | 47/48 | €39,884 | €146,582 | +€106,698 | +267.5% |
| Accrued charges and deferred income | 492/3 | €10,903 | €9,530 | -€1,373 | -12.6% |
| Remuneration, social security and pensions | 62 | €16,160 | €15,131 | -€1,030 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,893 | €38,192 | +€10,299 | +36.9% |
| Other operating charges | 640/8 | €853 | €958 | +€105 | +12.4% |
| Non-recurring operating charges | 66A | €5,028 | - | -€5,028 | |
| Gross operating margin | 9900 | €114,476 | €129,103 | +€14,626 | +12.8% |
| Operating profit (loss) | 9901 | €64,543 | €74,822 | +€10,279 | +15.9% |
| Financial income | 75/76B | €3,488 | €1,293 | -€2,195 | -62.9% |
| Recurring financial income | 75 | €3,488 | €1,293 | -€2,195 | -62.9% |
| Financial charges | 65/66B | €1,660 | €5,752 | +€4,092 | +246.6% |
| Recurring financial charges | 65 | €1,660 | €5,752 | +€4,092 | +246.6% |
| Profit (loss) for the period before taxes | 9903 | €66,370 | €70,362 | +€3,992 | +6.0% |
| Income taxes | 67/77 | €14,339 | €13,872 | -€467 | -3.3% |
| Profit (loss) for the period | 9904 | €52,031 | €56,490 | +€4,459 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,031 | €56,490 | +€4,459 | +8.6% |
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.