WHOOPY: 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.
WHOOPY
Largest movements
- Receivables within one year +€14,045
up €14,045 (+340.5%), from €4,125 to €18,170
of which Trade receivables: +€14,045
- Tangible fixed assets -€508
no longer reported in 2025 (was €508)
- Trade debts +€21,470
up €21,470 (+714.5%), from €3,005 to €24,475
- Profit (loss) carried forward -€5,763
down €5,763 (-10.3%), from -€56,051 to -€61,814
- Tax, wage and social debts -€2,170
down €2,170 (-12.4%), from €17,485 to €15,316
- Taxes -€16,373
no longer reported in 2025 (was €16,373)
- Gross operating margin -€4,659
down €4,659 (-1077.1%), from -€433 to -€5,091
- Depreciation -€1,930
down €1,930 (-79.1%), from €2,439 to €509
- Other operating charges -€1,293
no longer reported in 2025 (was €1,293)
- Financial charges +€132
up €132 (+429.5%), from €31 to €163
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,243 | €20,780 | +€13,537 | +186.9% |
| Formation expenses | 20 | €2,610 | €2,610 | -€0 | 0.0% |
| Fixed assets | 21/28 | €508 | - | -€508 | |
| Tangible fixed assets | 22/27 | €508 | - | -€508 | |
| Plant, machinery and equipment | 23 | €508 | - | -€508 | |
| Current assets | 29/58 | €4,125 | €18,170 | +€14,045 | +340.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,125 | €18,170 | +€14,045 | +340.5% |
| Trade receivables | 40 | €4,088 | €18,133 | +€14,045 | +343.6% |
| Other amounts receivable | 41 | €37 | €37 | +€0 | +1.3% |
| Total equity and liabilities | 10/49 | €7,243 | €20,780 | +€13,537 | +186.9% |
| Equity | 10/15 | -€43,651 | -€49,414 | -€5,763 | -13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,051 | -€61,814 | -€5,763 | -10.3% |
| Amounts payable | 17/49 | €50,894 | €70,194 | +€19,300 | +37.9% |
| Amounts payable within one year | 42/48 | €50,894 | €70,194 | +€19,300 | +37.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,005 | €24,475 | +€21,470 | +714.5% |
| Suppliers | 440/4 | €3,005 | €24,475 | +€21,470 | +714.5% |
| Taxes, remuneration and social security | 45 | €17,485 | €15,316 | -€2,170 | -12.4% |
| Taxes | 450/3 | €17,485 | €15,316 | -€2,170 | -12.4% |
| Other amounts payable | 47/48 | €30,403 | €30,403 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €509 | -€1,930 | -79.1% |
| Other operating charges | 640/8 | €1,293 | - | -€1,293 | |
| Non-recurring operating charges | 66A | €2,344 | - | -€2,344 | |
| Gross operating margin | 9900 | -€433 | -€5,091 | -€4,659 | -1077.1% |
| Operating profit (loss) | 9901 | -€6,509 | -€5,600 | +€909 | +14.0% |
| Financial charges | 65/66B | €31 | €163 | +€132 | +429.5% |
| Recurring financial charges | 65 | €31 | €163 | +€132 | +429.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,540 | -€5,763 | +€777 | +11.9% |
| Income taxes | 67/77 | €16,373 | - | -€16,373 | |
| Profit (loss) for the period | 9904 | -€22,912 | -€5,763 | +€17,149 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,912 | -€5,763 | +€17,149 | +74.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.