WHYNUT: 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.
What changed
WHYNUT
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€98,886
2024 · €96,225+€2,661
Equity
€336,784
2024 · €252,898+€83,886
Cash
€19
2024 · €19+€0
Balance sheet total
€382,398
2024 · €306,866+€75,533
Largest movements
Assets
- Receivables within one year +€75,131
up €75,131 (+27.9%), from €269,611 to €344,742
of which Trade receivables: +€80,138
Equity and liabilities
- Profit (loss) carried forward +€83,886
up €83,886 (+39.8%), from €210,708 to €294,593
- Debts after one year -€8,017
no longer reported in 2025 (was €8,017)
Income statement
- Financial income +€2,499
up €2,499 (+10493.1%), from €24 to €2,523
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.
Result 2024
€96,225
Gross operating margin
-€271
Depreciation
-€328
Other operating charges
+€1
Financial income
+€2,499
Financial charges
+€871
Taxes
-€112
Result 2025
€98,886
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.
From operations
+€26,044
Investment
€0
Financing
-€26,043
Cash 2024
€19
From operations (derived)
+€26,044
Net result for the year
+€98,886
Depreciation
+€1,144
Receivables within one year
-€75,131
Deferred charges and accrued income
-€1,546
Trade debts
+€1,283
Tax, wage and social debts
-€378
Advances received
+€939
Other debts
+€847
Financing
-€26,043
Debts after one year
-€8,017
Current portion of long-term debt
-€474
Short-term financial debts
-€2,552
Contributions, distributions and other
-€15,000
Cash 2025
€19
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,866 | €382,398 | +€75,533 | +24.6% |
| Fixed assets | 21/28 | €36,378 | €35,234 | -€1,144 | -3.1% |
| Tangible fixed assets | 22/27 | €2,146 | €1,002 | -€1,144 | -53.3% |
| Furniture and vehicles | 24 | €2,146 | €1,002 | -€1,144 | -53.3% |
| Financial fixed assets | 28 | €34,232 | €34,232 | = | 0.0% |
| Current assets | 29/58 | €270,488 | €347,165 | +€76,677 | +28.3% |
| Amounts receivable within one year | 40/41 | €269,611 | €344,742 | +€75,131 | +27.9% |
| Trade receivables | 40 | €264,600 | €344,738 | +€80,138 | +30.3% |
| Other amounts receivable | 41 | €5,011 | €5 | -€5,007 | -99.9% |
| Cash at bank and in hand | 54/58 | €19 | €19 | +€0 | +0.4% |
| Deferred charges and accrued income | 490/1 | €858 | €2,404 | +€1,546 | +180.3% |
| Total equity and liabilities | 10/49 | €306,866 | €382,398 | +€75,533 | +24.6% |
| Equity | 10/15 | €252,898 | €336,784 | +€83,886 | +33.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,191 | €37,191 | = | 0.0% |
| Distributable reserves | 133 | €37,191 | €37,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,708 | €294,593 | +€83,886 | +39.8% |
| Amounts payable | 17/49 | €53,967 | €45,615 | -€8,353 | -15.5% |
| Amounts payable after more than one year | 17 | €8,017 | - | -€8,017 | |
| Financial debts | 170/4 | €8,017 | - | -€8,017 | |
| Amounts payable within one year | 42/48 | €45,951 | €45,615 | -€336 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €14,012 | €13,538 | -€474 | -3.4% |
| Financial debts | 43 | €3,184 | €632 | -€2,552 | -80.2% |
| Credit institutions | 430/8 | €3,184 | €632 | -€2,552 | -80.2% |
| Trade debts | 44 | €1,523 | €2,806 | +€1,283 | +84.3% |
| Suppliers | 440/4 | €1,523 | €2,806 | +€1,283 | +84.3% |
| Advances received on contracts in progress | 46 | - | €939 | +€939 | |
| Taxes, remuneration and social security | 45 | €9,261 | €8,883 | -€378 | -4.1% |
| Taxes | 450/3 | €9,261 | €8,883 | -€378 | -4.1% |
| Other amounts payable | 47/48 | €17,970 | €18,817 | +€847 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €817 | €1,144 | +€328 | +40.1% |
| Other operating charges | 640/8 | €588 | €587 | -€1 | -0.2% |
| Gross operating margin | 9900 | €129,343 | €129,072 | -€271 | -0.2% |
| Operating profit (loss) | 9901 | €127,938 | €127,341 | -€597 | -0.5% |
| Financial income | 75/76B | €24 | €2,523 | +€2,499 | +10493.1% |
| Recurring financial income | 75 | €24 | €2,523 | +€2,499 | +10493.1% |
| Financial charges | 65/66B | €3,650 | €2,779 | -€871 | -23.9% |
| Recurring financial charges | 65 | €3,650 | €2,779 | -€871 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €124,312 | €127,085 | +€2,773 | +2.2% |
| Income taxes | 67/77 | €28,087 | €28,199 | +€112 | +0.4% |
| Profit (loss) for the period | 9904 | €96,225 | €98,886 | +€2,661 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,225 | €98,886 | +€2,661 | +2.8% |
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 5 October 2026 via checked.be.