Why Why Productions: 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.
Why Why Productions
Largest movements
- Cash +€25,026
up €25,026 (+36.3%), from €68,887 to €93,913
mainly Trade debts (+€19,401) and Tax, wage and social debts (+€18,456)
- Tangible fixed assets +€18,867
up €18,867 (+93.7%), from €20,131 to €38,998
of which Furniture and vehicles: +€21,528
- Receivables within one year -€7,603
down €7,603 (-32.7%), from €23,230 to €15,627
of which Other amounts receivable: -€10,079
- Intangible fixed assets +€2,064
new in 2025: €2,064
- Trade debts +€19,401
up €19,401 (+136%), from €14,222 to €33,624
- Tax, wage and social debts +€18,456
up €18,456 (+541%), from €3,411 to €21,867
of which Taxes: +€18,456
- Gross operating margin +€49,303
up €49,303, from -€26,508 to €22,795
- Other operating charges +€6,585
up €6,585 (+194%), from €3,388 to €9,973
- Depreciation +€2,710
up €2,710 (+26.6%), from €10,198 to €12,908
- Financial income +€827
new in 2025: €827
of which Non-recurring financial income: +€826
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 | €112,380 | €150,927 | +€38,547 | +34.3% |
| Fixed assets | 21/28 | €20,131 | €41,062 | +€20,931 | +104% |
| Intangible fixed assets | 21 | - | €2,064 | +€2,064 | |
| Tangible fixed assets | 22/27 | €20,131 | €38,998 | +€18,867 | +93.7% |
| Plant, machinery and equipment | 23 | €8,820 | €6,158 | -€2,661 | -30.2% |
| Furniture and vehicles | 24 | €11,311 | €32,840 | +€21,528 | +190% |
| Current assets | 29/58 | €92,249 | €109,865 | +€17,616 | +19.1% |
| Amounts receivable within one year | 40/41 | €23,230 | €15,627 | -€7,603 | -32.7% |
| Trade receivables | 40 | €3,317 | €5,793 | +€2,477 | +74.7% |
| Other amounts receivable | 41 | €19,913 | €9,834 | -€10,079 | -50.6% |
| Cash at bank and in hand | 54/58 | €68,887 | €93,913 | +€25,026 | +36.3% |
| Deferred charges and accrued income | 490/1 | €132 | €324 | +€192 | +146% |
| Total equity and liabilities | 10/49 | €112,380 | €150,927 | +€38,547 | +34.3% |
| Equity | 10/15 | €83,055 | €83,348 | +€293 | +0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,505 | €64,798 | +€293 | +0.5% |
| Amounts payable | 17/49 | €29,324 | €67,579 | +€38,255 | +130% |
| Amounts payable within one year | 42/48 | €29,324 | €67,579 | +€38,255 | +130% |
| Trade debts | 44 | €14,222 | €33,624 | +€19,401 | +136% |
| Suppliers | 440/4 | €14,222 | €33,624 | +€19,401 | +136% |
| Taxes, remuneration and social security | 45 | €3,411 | €21,867 | +€18,456 | +541% |
| Taxes | 450/3 | €2,161 | €20,617 | +€18,456 | +854% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €11,691 | €12,088 | +€397 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,198 | €12,908 | +€2,710 | +26.6% |
| Other operating charges | 640/8 | €3,388 | €9,973 | +€6,585 | +194% |
| Gross operating margin | 9900 | -€26,508 | €22,795 | +€49,303 | |
| Operating profit (loss) | 9901 | -€40,094 | -€85 | +€40,009 | +99.8% |
| Financial income | 75/76B | - | €827 | +€827 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €826 | +€826 | |
| Financial charges | 65/66B | €188 | €283 | +€95 | +50.3% |
| Recurring financial charges | 65 | €188 | €283 | +€95 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | -€40,282 | €459 | +€40,741 | |
| Income taxes | 67/77 | €158 | €166 | +€8 | +5.3% |
| Profit (loss) for the period | 9904 | -€40,440 | €293 | +€40,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,440 | €293 | +€40,733 |
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 27 October 2026 via checked.be.