Whout: 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.
Whout
Largest movements
- Cash +€73,848
up €73,848 (+108.8%), from €67,904 to €141,752
- Receivables within one year +€15,567
up €15,567 (+172.3%), from €9,032 to €24,599
- Profit (loss) carried forward +€96,180
up €96,180 (+177.0%), from €54,342 to €150,521
- Debts within one year -€6,758
down €6,758 (-32.3%), from €20,954 to €14,197
- Gross operating margin -€25,860
down €25,860 (-36.1%), from €71,640 to €45,779
- Taxes -€5,643
down €5,643 (-38.1%), from €14,829 to €9,186
- Financial charges +€1,359
new in 2023: €1,359
From the 2020 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,296 | €166,718 | +€89,422 | +115.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €360 | €367 | +€7 | +1.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €360 | €367 | +€7 | +1.9% |
| Furniture and vehicles | 24 | - | €367 | +€367 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €76,936 | €166,351 | +€89,415 | +116.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,032 | €24,599 | +€15,567 | +172.3% |
| Trade receivables | 40 | - | €24,599 | +€24,599 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €67,904 | €141,752 | +€73,848 | +108.8% |
| Total equity and liabilities | 10/49 | €77,296 | €166,718 | +€89,422 | +115.7% |
| Equity | 10/15 | €56,342 | €152,521 | +€96,180 | +170.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,342 | €150,521 | +€96,180 | +177.0% |
| Amounts payable | 17/49 | €20,954 | €14,197 | -€6,758 | -32.3% |
| Amounts payable within one year | 42/48 | €20,954 | €14,197 | -€6,758 | -32.3% |
| Financial debts | 43 | - | €7,055 | +€7,055 | |
| Credit institutions | 430/8 | - | €7,055 | +€7,055 | |
| Trade debts | 44 | €2,488 | €1,104 | -€1,384 | -55.6% |
| Suppliers | 440/4 | - | €1,104 | +€1,104 | |
| Taxes, remuneration and social security | 45 | - | €6,037 | +€6,037 | |
| Taxes | 450/3 | - | €4,581 | +€4,581 | |
| Remuneration and social security | 454/9 | - | €1,456 | +€1,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €241 | -€325 | -57.5% |
| Other operating charges | 640/8 | - | €658 | +€658 | |
| Gross operating margin | 9900 | €71,640 | €45,779 | -€25,860 | -36.1% |
| Operating profit (loss) | 9901 | €70,378 | €44,880 | -€25,498 | -36.2% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | €0 | €17 | +€17 | |
| Financial charges | 65/66B | - | €1,359 | +€1,359 | |
| Recurring financial charges | 65 | €1,207 | €1,359 | +€151 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €69,171 | €43,538 | -€25,633 | -37.1% |
| Income taxes | 67/77 | €14,829 | €9,186 | -€5,643 | -38.1% |
| Profit (loss) for the period | 9904 | €54,342 | €34,352 | -€19,990 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,342 | €34,352 | -€19,990 | -36.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2020 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.