WhyNot.Digital: 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.
WhyNot.Digital
Largest movements
- Cash -€22,944
down €22,944 (-6.1%), from €374,602 to €351,659
mainly Net result for the year (-€23,771) and Receivables within one year (-€8,210)
- Receivables within one year +€8,210
up €8,210 (+10.5%), from €77,999 to €86,208
of which Other amounts receivable: +€25,445
- Tangible fixed assets -€7,025
down €7,025 (-60.4%), from €11,638 to €4,613
of which Plant, machinery and equipment: -€4,995
- Profit (loss) carried forward -€23,771
down €23,771, from €0 to -€23,771
- Gross operating margin -€68,956
down €68,956, from €56,699 to -€12,257
- Taxes -€13,128
down €13,128 (-100.0%), from €13,128 to €0
- Depreciation -€2,439
down €2,439 (-24.2%), from €10,064 to €7,625
- Financial charges -€1,106
down €1,106 (-20.4%), from €5,417 to €4,311
- Other operating charges +€943
up €943 (+48.8%), from €1,930 to €2,873
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 | €470,274 | €445,557 | -€24,717 | -5.3% |
| Fixed assets | 21/28 | €15,900 | €5,183 | -€10,718 | -67.4% |
| Intangible fixed assets | 21 | €1,170 | €570 | -€600 | -51.3% |
| Tangible fixed assets | 22/27 | €11,638 | €4,613 | -€7,025 | -60.4% |
| Plant, machinery and equipment | 23 | €8,110 | €3,114 | -€4,995 | -61.6% |
| Furniture and vehicles | 24 | €3,528 | €1,499 | -€2,030 | -57.5% |
| Financial fixed assets | 28 | €3,093 | €0 | -€3,093 | -100.0% |
| Current assets | 29/58 | €454,373 | €440,374 | -€13,999 | -3.1% |
| Amounts receivable within one year | 40/41 | €77,999 | €86,208 | +€8,210 | +10.5% |
| Trade receivables | 40 | €50,446 | €33,210 | -€17,236 | -34.2% |
| Other amounts receivable | 41 | €27,553 | €52,998 | +€25,445 | +92.4% |
| Cash at bank and in hand | 54/58 | €374,602 | €351,659 | -€22,944 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,772 | €2,507 | +€734 | +41.4% |
| Total equity and liabilities | 10/49 | €470,274 | €445,557 | -€24,717 | -5.3% |
| Equity | 10/15 | €367,710 | €343,939 | -€23,771 | -6.5% |
| Contributions | 10/11 | €18,612 | €18,612 | = | 0.0% |
| Reserves | 13 | €349,098 | €349,098 | = | 0.0% |
| Distributable reserves | 133 | €349,098 | €349,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€23,771 | -€23,771 | |
| Amounts payable | 17/49 | €102,563 | €101,618 | -€946 | -0.9% |
| Amounts payable after more than one year | 17 | €51,485 | €53,205 | +€1,720 | +3.3% |
| Other amounts payable | 178/9 | €51,485 | €53,205 | +€1,720 | +3.3% |
| Amounts payable within one year | 42/48 | €46,758 | €44,707 | -€2,052 | -4.4% |
| Financial debts | 43 | €6,378 | €5,074 | -€1,304 | -20.4% |
| Credit institutions | 430/8 | €6,378 | €5,074 | -€1,304 | -20.4% |
| Trade debts | 44 | €34,893 | €33,348 | -€1,545 | -4.4% |
| Suppliers | 440/4 | €34,893 | €33,348 | -€1,545 | -4.4% |
| Taxes, remuneration and social security | 45 | €4,730 | €6,284 | +€1,554 | +32.9% |
| Taxes | 450/3 | €4,730 | €0 | -€4,730 | -100.0% |
| Remuneration and social security | 454/9 | - | €6,284 | +€6,284 | |
| Other amounts payable | 47/48 | €757 | €0 | -€757 | -100.0% |
| Accrued charges and deferred income | 492/3 | €4,320 | €3,706 | -€614 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,064 | €7,625 | -€2,439 | -24.2% |
| Other operating charges | 640/8 | €1,930 | €2,873 | +€943 | +48.8% |
| Gross operating margin | 9900 | €56,699 | -€12,257 | -€68,956 | |
| Operating profit (loss) | 9901 | €44,705 | -€22,755 | -€67,460 | |
| Financial income | 75/76B | €3,509 | €3,294 | -€215 | -6.1% |
| Recurring financial income | 75 | €3,509 | €3,294 | -€215 | -6.1% |
| Financial charges | 65/66B | €5,417 | €4,311 | -€1,106 | -20.4% |
| Recurring financial charges | 65 | €5,417 | €4,311 | -€1,106 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €42,797 | -€23,771 | -€66,568 | |
| Income taxes | 67/77 | €13,128 | €0 | -€13,128 | -100.0% |
| Profit (loss) for the period | 9904 | €29,669 | -€23,771 | -€53,440 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,669 | -€23,771 | -€53,440 |
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 11 October 2026 via checked.be.